Contributions are not deductible as charitable contributions for federal income tax purposes. Florida Election Law requires us to report the name, address, occupation, and employer for contributions aggregating in excess of $100 in an election cycle. The maximum an individual may contribute is $500 for the primary election and an additional $500 for the general election. A "Individual" is an person or a corporation, association, firm, partnership, joint venture, joint stock company, club, organization, estate, trust, business trust, syndicate or other combination of individuals having collective capacity.