The $5,000 per person contribution limit and the $30,000 aggregate limit on contributions from members of a law firm includes contributions by spouses and children. Contribution limits are "per election." We are unable to accept corporate checks, but partnership and professional corporation checks are allowable under the law. Political contributions are not tax deductible as charitable contributions for federal income tax purposes. Under the Judicial Campaign Finance Law, any lawyer or employee of a law firm is considered to be a "member" of that firm. Also, a contribution by the spouse or minor child of an individual is attributed to the individual for purposes of contribution limits.