Federal law requires political committees to report the name, address, occupation and name of employer of each contributor whose contributions exceed $200 in an election cycle. Individuals may contribute a maximum of $5,400 – $2,700 for the primary election and $2,700 for the general election. Multi-candidate PACs may give a maximum of $10,000 – $5,000 for the primary election and $5,000 for the general election. Contributions from corporations, foreign nationals, and federal government contractors are prohibited. Donations are not tax deductible for federal income tax purposes.