Contributions are not tax deductible as a charitable donation for federal income tax purposes. By law, the maximum amount an individual may contribute is $10,500 per election ($3,500 to Primary, $3,500 to Runoff, and $3,500 to General). Federal multi-candidate PACs may contribute $5,000 per election. Federal Election Law requires political committees to report the name, mailing address, occupation, and name of employer for contributions where aggregate is in excess of $200 per election cycle. Contributions from corporations, foreign nationals, labor unions and federal government contractors are prohibited.
