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Federal law requires political committees to use their best efforts to collect and report the name, mailing address, occupation and name of employer of individuals whose contributions exceed $200 in a calendar year. Federal law prohibits contributions to a political committee from:

· the general treasury funds of corporations, labor organizations or national banks (including corporate credit cards);
· any person contributing another person's funds;
· foreign nationals who lack permanent resident status; and
· government contractors.

 

A political committee may accept contributions from minor children (i.e., persons under 18 years of age) if the minor makes the decision to contribute knowingly and voluntarily, the child contributes his or her own funds, and the contribution is not controlled by another individual or made from the proceeds of a gift given to provide funds to be contributed.

Contributions to any PAC are not tax-deductible under federal law.

  

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