Section 26. Every professional fund raising counsel, commercial co-venturer, professional solicitor, and charitable organization required to have a certificate of registration under section nineteen, shall, in accordance with the rules and regulations prescribed by the division, keep true fiscal records as to such activities within the commonwealth as may be covered by sections eighteen to thirty-five, inclusive, in such form as will enable them accurately to provide the information required by said sections. Upon demand such records shall be made available to the division for inspection. Such records shall be retained for a period of at least three years after the end of the period of registration to which they relate.
Structure Massachusetts General Laws
Part I - Administration of the Government
Title XI - Certain Religious and Charitable Matters
Chapter 68 - Donations and Conveyances for Pious and Charitable Uses
Section 1 - Corporate Bodies, Church Officers As
Section 2 - Corporate Bodies; Status of Ministers and Lay Officials
Section 3 - Management of Trusts; Appointment of Trustees; Rules and Regulations
Section 4 - Corporate Bodies, Trustees As
Section 5 - Succession of Parsonage Land
Section 6 - Regulation of Conveyances of Church Land
Section 7 - Conveyance of Land by Minister
Section 8 - Committees to Settle Accounts of Officers
Section 10 - Overseers or Trustees of Monthly Meeting of Quakers as Corporation
Section 11 - Monthly Meeting of Quakers; Appointment of Trustees; Powers and Duties
Section 12 - Unincorporated Religious Societies; Powers
Section 13 - Reports of Trustees
Section 14 - Removal of Trustees
Section 16 - Regulation of Solicitation of Funds for Charitable Purposes on Public Ways
Section 18 - Definitions Applicable to Secs. 18 to 35
Section 19 - Registration of Charitable Organization; Filing of Statement; Contents
Section 19a - Designation as Veterans' Charitable Organization
Section 20 - Exemption From Registration
Section 23 - Solicitation Disclosures
Section 25 - Records; Public Inspection
Section 27 - Reciprocal Agreements
Section 28 - Deceptive Practices Prohibited
Section 29 - Rules and Regulations
Section 30 - Investigation of Violations
Section 31 - Foreign Organizations or Persons; Service of Process
Section 32 - Violations; Revocation of Registration; Fines and Penalties; Injunctions
Section 33 - Fiduciary Capacity
Section 34 - Common Fund for Nonprofit Organizations; Membership; Investments
Section 35 - Paid Solicitations and Solicitors; Violations; Fine