Ala. Code § 28-3A-6.4: Donations to Licensed Nonprofit Special Event by Licensed Manufacturer or Importer of Alcoholic Beverages.

A licensed manufacturer or importer in this state, or its agent, may donate and deliver up to 4.5 liters or equivalent thereof of liquor sourced from a licensed manufacturer or importer to a licensed nonprofit special event operated by or on behalf of a nonprofit organization for each event. Donations shall be taxed in accordance with state and federal laws, rules, and regulations. Donations shall be reported on a form prescribed by the board. A licensed manufacturer or importer, or its agent, shall acquire the product from the board based upon the listed retail price of the product donated. Any liquor remaining at the conclusion of the nonprofit event shall be returned to the broker for disposal.