Contributions are not deductible for federal income tax purposes. Federal Election Law requires us to report the name, address, occupation, and employer for contributions that aggregate in excess of $200 in an election cycle. The maximum an individual may contribute is $2,700 per election, with the primary and general elections treated separately. Federal multicandidate PACs may contribute $5,000 per election as above. Contributions from corporations, labor organizations, federal government contractors, and foreign nationals without permanent residency status (“green cards”) are prohibited.