Contributions are not tax-deductible for IRS purposes.
Limited Liability Companies (LLC) CAN contribute (See additional restrictions/requirements below under Legal Compliance), other unincorporated associations (LP, LLP, etc) can contribute as well.
Corporations ("C" Corps). If you have "Corp" or "Inc" in your business filing documents.
Foreign citizens, corporations, or foreign governments
Another candidate committee (local, state, or federal)
ONLY when the General Assembly is in session (2nd Wednesday in January to 1st Wednesday in May): Lobbyists, principals of lobbyists, or political committees who retain a lobbyist,
Limited Liability Companies (LLCs) are PROHIBITED, if any of the LLC members are:
Corporation or labor organization
Natural person who is not a U.S. Citizen
Professional, volunteer lobbyist, or a principal of a lobbyist prohibited from contributing by 1-45-105.5(1), C.R.S.
Contributions to candidates are prohibited from LLCs that elect to be treated as corporations by the I.R.S., or from LLCs with shares that are publicly traded.
Permissible LLC contributors must provide the candidate or committee with a written affirmation statement that the contribution is permitted by law. (We will email, FAX, mail or deliver this form to you)