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Contributions are not deductible for federal income tax purposes. An individual may not contribute more than a total of $5,800 ($2,900 primary, $2,900 general). A couple may not contribute more than a total of $11,600 from a joint account. A multi-candidate federal PAC may contribute up to $5,000 designated to the general election. 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.