SECTION 1.  Chapter 138 is hereby amended by adding the following new section:

25G.Licensees under  sections 18, 18B, 19, 19B and 19C may donate malt beverages, wine or distilled spirits products to a non-profit civic, charitable, religious or fraternal organization which has been awarded a license under sections 14 or 14A.  The products donated by the holder of a certificate of compliance under sections 18B must be purchased from a retail licensee or withdrawn from the inventory of a wholesaler which must be reimbursed for the cost of the donated product. Products may be donated directly under this section by a licensee under sections 18, 19, 19B and 19C.  The entities making said donations shall maintain a record of each donation, including to whom the donation was provided, the value of each donation, the date each donation was made, and the date any required reimbursement was issued.

SECTION 2.  The Alcoholic Beverages Control Commission shall promulgate rules and regulations to provide for the implementation of this section.