I am a mandatory reporter and I have, and will continue in the future to report distribution of alcohol to those under 21. Even on purim.
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BS”D
Knowing how many of my friends never met their grandfathers because of “mandatory reporters” in what used to be the Soviet Union, I have “mandatory reporters” of everything except real child abuse in mind when I say Velamalshenim.
However, I am not sure what the laws really are in terms of distribution for religious purposes. I do know that it is rightfully overlooked and I even bought wine when I was retroactively made underage by the law changes in the mid 80’s. In fact the only time I was ever carded was when I was already 23, at a store in Manhattan that was later shut down for tax games. I was tempted to ask them “where were you when I was 19”?