Mass. Gen. Laws ch. 159 § 88
A railroad corporation operating a railroad or portion thereof in the commonwealth, or a railway company, may, by vote of its directors, associate itself with seven or more of its employees in forming a corporation under section eighty-six, or may, upon the invitation of any such corporation, become a member thereof, and may from time to time aid such corporation by contributions to its funds or otherwise. The by-laws of such corporation shall provide for the manner in which the railroad corporation or railway company shall vote and be represented in said corporation. The funds of such corporation shall not be liable to attachment by trustee process, or be liable to be taken on execution or on any other process, legal or equitable, to satisfy any debt or liability of the railroad corporation or railway company or of any member of the corporation.
Mass. Gen. Laws ch. 159, § 88