Massachusetts General Laws Part I. Administration of the Government (Ch. 1-182) Ch. 68, § 10

The overseers or trustees of each monthly meeting of the people called Friends, or Quakers, shall be a body corporate for the purpose of taking and holding in succession gifts and grants of real or personal property made to the use of such meeting or to the use of any preparative meeting belonging thereto;  and they may manage or convey such property according to the terms and conditions of such gifts and grants, and may prosecute or defend any action relative to the same;  but the income thereof to any one of such meetings for the uses aforesaid shall not exceed five thousand dollars a year.  Such corporation may hold funds in trust and apply the income thereof to the improvement or embellishment of any cemetery owned or controlled by it or to the care, preservation or embellishment of any lot or its appurtenances.