Contributions are not tax deductible as charitable donations for federal income tax purposes. Corporate contributions and contributions from foreign nationals are prohibited by law North Carolina law requires political communities to report the name, mailing address, job title or profession and the name of the employer or employer’s specific field and specific former field for those who are retired for each individual whose contribution aggregate is in excess of $50.00 in a election. North Carolina law allows any individual to contribute up to $5,200.00 per election. Registered political action committees may contribute up to $5,200.00 per election.