Mass. Gen. Laws ch. 92 § 34A
The executive director of the office of travel and tourism, in this section called the executive director, may receive and hold in trust for the commonwealth, exempt from taxation, any instrument of value, including but not limited to any gift or bequest of money or other personal property, and any grant or devise of lands or rights in land for the purpose of fostering and advancing the MetroZoos zoological parks of the commonwealth, and shall administer the same in such a manner as to carry out the terms of those bequests or gifts, grants, or devises. All money and securities received hereunder shall be transferred to the state treasurer, who shall preserve and invest the proceeds thereof, in notes or bonds secured by good and sufficient mortgage or other securities. The trust property shall be known as the MetroZoos Zoological Trust and shall be used and expended under the direction of the executive director after notification to the office of travel and tourism. Subject to the terms of any grant, gift, devise, or bequest, the office of travel and tourism may expend these funds, whether principal or income.
Mass. Gen. Laws ch. 92, § 34A