Regulations last checked for updates: Feb 10, 2026

Title 27 - Alcohol, Tobacco Products and Firearms last revised: Jan 22, 2026
§ 10.22 - Employee associations.

Gifts, donations, and other payments such as for advertising in publications, by an industry member, to trade buyer employee associations are considered the same as bonuses, premiums, compensation, or other things of value given directly to the employees, since the benefits resulting from the gifts or payments flow to the individual members of the association.

authority: 15 U.S.C. 49-50; 27 U.S.C. 202 and 205; 44 U.S.C. 3504(h)
source: T.D. ATF-74, 45 FR 63257, Sept. 30, 1980, unless otherwise noted.
cite as: 27 CFR 10.22