Contributions are not deductible for federal income tax purposes. Contributions from corporations, foreign nationals, federal government contractors, and labor unions are prohibited. Contributions are limited by federal law to $5,000 per calendar year per person or PAC. Spouses may contribute up to $10,000 per calendar year from a joint checking account on a check signed by both accountholders.

Federal law requires political committees to use their best efforts to obtain and report the name, mailing address, occupation, and employer for each individual whose contributions aggregate in excess of $200 in a calendar year.