Contributions are not tax deductible for federal income tax purposes. Under Federal law, the maximum amount an individual may contribute is $2,700 ($5,400 per couple) for the primary and general election. Contributions from corporations, labor unions, federal-government contractors, national banks, and foreign nationals without permanent residency status (non-green card holders) are prohibited. 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. All contributions are subject to limitations and regulations set by the Federal Election Commission.