Mass. Gen. Laws ch. 67, § 46: Powers of corporation

Section 46. Such corporation may receive, hold and manage all real and personal property belonging to such church; may sell and convey the same; and may hold in trust gifts, grants, bequests or devises to such church for the support of public worship and for other religious purposes; but all the property belonging to any one church or parish and held by such corporation shall never exceed one hundred thousand dollars exclusive of the church buildings.