Massachusetts Statutes
§ 33 — Fiduciary capacity
Massachusetts·Part I ADMINISTRATION OF THE GOVERNMENT·Title XI CERTAIN RELIGIOUS AND CHARITABLE MATTERS·Ch. 68 DONATIONS AND CONVEYANCES FOR PIOUS AND CHARITABLE USES
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.
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