Contributions or gifts to Tom Reed for Congress are not deductible as charitable contributions for Federal income tax purposes. Under Federal law, the maximum amount an individual may contribute is $2,700 ($5,400 per couple) per election. The primary and general election are considered separate elections for a combined total limit of $5,400 per person and $10,800 per couple each election cycle. Federal multi-candidate PACs may contribute $5,000 for a primary election and $5,000 for the general election. Non multi-candidate PACs may contribute $2,700 for a primary election and $2,700 for the general election. Contributions from corporations, labor unions, federal-government contractors, national banks, foreign nationals without permanent residency status (non-green card holders), and minors under the age of 18 are prohibited. Federal law requires us to obtain and report the name, mailing address, occupation and name of employer for each individual whose contributions aggregate in excess of $200 per election cycle.