From D&D Wiki
|This material is published under the OGL|
Treat this attack as a ranged touch attack with a range increment of 10 feet. A flask breaks if thrown against the body of a corporeal creature, but to use it against an incorporeal creature, you must open the flask and pour the holy water out onto the target. Thus, you can douse an incorporeal creature with holy water only if you are adjacent to it. Doing so is a ranged touch attack that does not provoke attacks of opportunity.
A direct hit by a flask of holy water deals 2d4 points of damage to an undead creature or an evil outsider. Each such creature within 5 feet of the point where the flask hits takes 1 point of damage from the splash.
Temples to good deities sell holy water at cost (making no profit).