Mississippi Code Title 79. Corporations, Associations and Partnerships § 79-11-41

Any religious society or any organization organized for the purpose of owning, maintaining or operating a church may elect to be subject to the provisions of Sections 79-11-41 through 79-11-47. For the purposes of Sections 79-11-41 through 79-11-47, religious society includes without limitation any church, temple, synagogue, religious congregation, ecclesiastical body or religious denomination.