Mass. Gen. Laws ch. 140 § 185G
The provisions of section one hundred and eighty-two A and the six preceding sections shall not apply to tickets or other evidences of entry to theatrical exhibitions, public shows or public amusements or exhibitions, all the proceeds of the sale or resale of which inure exclusively to the benefit of religious, educational or charitable institutions, societies or organizations or civic leagues or organizations not organized for profit but operated exclusively for the promotion of social welfare or to associations of veterans of any wars of the United States, or to tickets or other evidences of entry to agricultural fairs, none of the profits of the sale or resale of which are distributed to stockholders or members of the association conducting the same.
Mass. Gen. Laws ch. 140, § 185G