Contributions to Jacobs for Congress are not deductible as charitable contributions for federal income tax purposes. An individual may contribute up to $2,800 for the primary election and up to $2,800 for the general election. Federal multicandidate PACs may contribute up to $5,000 for each election. Contributions from corporations, labor unions, federal-government contractors, national banks, and foreign nationals without permanent residency status are prohibited. Federal law requires Jacobs for Congress to obtain and report the name, mailing address, occupation and employer of persons whose contributions aggregate in excess of $200 in an election cycle.