"Skirts" describes a similar situation, but in the case of "skirts" what is for sale is the ability for the golfer who buys a skirt to tee off from the forward tees (a k a, the ladies' tees).
Let's say tournament organizers are offering "skirts" for $5 each. You buy three of them. You now have the right, during the tournament round, to tee off from the forward tees three times during the round.
Obviously, "skirts" (just like mulligans) are not allowed under the rules of golf. But if you're playing in a charity tournament, buying one or more skirts is just another way to help the event organizers raise money for their cause.