Contributions are not tax deductible as charitable contributions for federal income tax purposes. The maximum amount an individual may contribute is $10,000 (per year). Couples may contribute $20,000 (per year) from a joint checking account. Federal multi-candidate PACs may contribute $5,000 (per year) and Federal PACs without multi-candidate status may contribute $10,000 (per year). Contributions by corporations, foreign nationals (non-green card holders), labor unions, and federal government contractors are prohibited.