950 C.M.R. 106.10
As in the case of Articles of Organization, amendments and restated Articles, the requirements relative to consolidation and merger of a nonprofit corporation are based substantially on M.G.L. c. 156B. The applicable sections of M.G.L. c. 156B relative to consolidation and merger are §§ 78, 79, and 80. However, no such consolidation or merger shall be approved and filed by the Division:
than the Commonwealth may merge into a non-profit corporation organized under M.G.L. c. 180. However, a corporation organized under M.G.L. c. 180 may not merge into a corporation organized under the laws of another state.