No alcohol (unless you're using it to install a Zagg cover), no perfume. It won't damage it, per se, but it will diminish the ability of it to fight off fingerprints and smudges for the first leg of its life.
Remember, you have far more germs than your iDevice. Making sure to wash your hands before you eat, after you sneeze, after going to the restroom, etc. is a better protection than a sterile wipe on your device could ever be.
From this article, I like the final paragraph. The most pertinent sentences (only using this small snippet for copyright reasons) are
My advice, don't worry. Keep your normal hygienic routine and when you're sick make sure to wash your hands every time you touch near a mucus membrane (eyes, nose, mouth, privy bits, etc.).Originally Posted by Linked article