Massachusetts General Laws
Chapter 68 - Donations and Conveyances for Pious and Charitable Uses
Section 33 - Fiduciary Capacity

Section 33. Every person soliciting, collecting or expending, for charitable purposes, contributions from the public, and every officer and employee of any such person concerned with the solicitation, collection or expenditure of such funds, shall be deemed to be a fiduciary and acting in a fiduciary capacity.

Structure Massachusetts General Laws

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 22 - Contracts

Section 23 - Solicitation Disclosures

Section 24 - Registration by Professional Fund-Raising Counsel, Commercial Co-Venturer, or Professional Solicitor; Annual Financial Report

Section 25 - Records; Public Inspection

Section 26 - Fiscal Records

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