Political contributions not tax deductible. Federal law prohibits contributions from the general treasury funds of corporations, labor organizations or national banks. Contributions from Federal government contractors and foreign nationals who lack permanent resident status are also prohibited. Contributions must be drawn on personal, not corporate, accounts. The maximum allowable contribution is $2,700 per individual, $5,400 per couple from a joint account and $5,000 from a federal multicandidate PAC. We are required to report the name, address, occupation and employer of each donor over $200 in the aggregate.