Contributions are not tax deductible as charitable contributions for federal income tax purposes. Federal law requires us to obtain and report the name, mailing address, occupation and name of employer for each individual whose contributions aggregate in excess of $200 per election cycle. Contributions by corporations, foreign nationals (non-green card holders), labor unions and federal government contractors are prohibited. By law, the maximum amount an individual may contribute is $2,500 ($5,000 per couple) per election. Federal multi-candidate PACs may contribute $5,000 per election.