Subsection (4) of section 1 of chapter 152 of the General Laws, as appearing in the 2012 Official Edition, is hereby amended by inserting after the fifth paragraph the following paragraph:-
This chapter shall be elective for an officer of a non-profit entity or corporation, as defined by the Internal Revenue Code, who is not compensated. Notwithstanding Section 46, these provisions shall apply only if the corporate officer provides the director of industrial accidents with a written waiver of his rights under this chapter. Said director shall promulgate regulations to carry out the purpose of this paragraph. Violations of this paragraph shall subject the non-profit corporation to the penalties set forth in Section 25C.
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