Contributions are not deductible for federal income tax purposes. Federal election law requires political committees to use their best efforts to report the name, mailing address, occupation and employer for individuals whose contributions exceed $200 during an election cycle. Individuals can contribute up to $5,400 ($2,700 to the primary election; $2,700 to the general election). A couple may contribute up to $10,800 from a joint account. Federal election law prohibits contributions from the general treasury funds of a corporation, labor organization, or national bank, from any person contributing another’s funds, from a federal government contractor or from a foreign national who lacks permanent resident status.