Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 114, § 1A

Five or more persons desirous of procuring, establishing and preparing a cemetery, or who are the majority in interest of the proprietors of an existing cemetery, may organize as a corporation, not for profit, in the manner provided in chapter 179; provided, however, that the corporation shall not sell or impair the right of a proprietor of an existing cemetery.