Ark. Code Ann. § 3-5-1501: Temporary wine charitable auction permit

(a) There is established a temporary wine charitable auction permit.

(b) The Alcoholic Beverage Control Division shall issue the permit to qualifying charitable nonprofit organizations that are exempt from taxation under § 501 of the Internal Revenue Code of 1986, as it existed on January 1, 2005, and that have received tax exempt status from the Internal Revenue Service pursuant to § 501(c)(3) or (4) of the Internal Revenue Code of 1986, as it existed on January 1, 2005.

(c) The permit shall authorize the qualifying charitable nonprofit organization to sell wine for the purpose of raising funds for the charitable organization during a live or silent auction conducted by the charitable organization.