Nonprofit corporations are formed in the manner prescribed in M.G.L.Chapter 156B , s.11, s.12 and s.13, except the corporation does not have capital stock, the articles of organization omit reference to stock and stockholders and the corporation is formed for a purpose recognized by M.G.L.Chapter 180, s.4. Allowable purposes for a nonprofit corporation include:

1. any civic, educational, charitable, benevolent or religious purpose;

2. the prosecution of any antiquarian, historical, literary, scientific, medical, chiropractic, artistic, monumental or musical purpose;

3. for establishing and maintaining libraries;

4. for supporting any missionary enterprise having for its object the dissemination of religious or educational instruction in foreign countries;

5. for promoting temperance or morality in the Commonwealth;

6. for fostering, encouraging, or engaging in athletic exercises or yachting;

7. for encouraging the raising of choice breeds of domestic animals and poultry;

8. for the association and accommodation of societies of Free Masons, Odd Fellows, Knights of Pythias or other charitable or social bodies of like character and purpose;

9. for the establishment and maintenance or places for reading rooms, libraries, or social meetings;

10. for establishing boards of trade, chambers of commerce and bodies of like nature;

11. for providing nonprofit credit counseling services, as defined in M.G.L. Chapter 180, s.4A;

12. for encouraging agriculture or horticulture; for improving and ornamenting the streets and public squares of any city or town by planting and cultivating ornamental trees therein and also otherwise improving the physical aspects of such city or town and furthering the recreation and enjoyment of the inhabitants thereof;

13. for the purpose of purchasing, holding, preserving and maintaining burial grounds in accordance with M.G.L. Chapter 114; and

14. for the purpose of forming self insured workers compensation groups pursuant to M.G.L. Chapter 152.

MORE: http://www.sec.state.ma.us/cor/corpweb/cornp/npinf.htm