Contributions to RLDF are not tax deductible as charitable contributions for federal income tax purposes. There is no statutory limit on the amount a donor may contribute to RLDF. RLDF is a non-profit corporation and operated in a manner consistent with section 501(c)(4) of the Internal Revenue Code. It was formed to facilitate the discussion and development of public policies to benefit all Americans. RLDF does not make contributions to any federal, state or local candidate, party or political organization. RLDF does not accept contributions from foreign nationals.