Mass. Gen. Laws ch. 156B, § 13
(a) The articles of organization shall state:
(b) The articles of organization, in addition, may state:
(2) any other lawful provisions for the conduct and regulation of the business and affairs of the corporation, for its voluntary dissolution, or for limiting, defining or regulating the powers of the corporation, or of its directors or stockholders, or of any class of stockholders.
No provision adopted pursuant to clause (11/2) shall eliminate or limit the liability of a director for any act or omission occurring prior to the date upon which such provision becomes effective.
(c) The form on which articles of organization are filed shall also contain the following information which shall not for any purpose be treated as a permanent part of said articles:
(3) the fiscal year of the corporation initially adopted;
[There is no clause (4).]