Contributions to Sheriff Joe PAC are not deductible as charitable contributions for federal income tax purposes. Individuals and federal multi-candidate PACs may contribute up to $5,000 per calendar year. Contributions from corporations, labor unions, federal-government contractors, and foreign nationals (non-green card holders) are prohibited. *Federal law requires Sheriff Joe PAC to report the name, address, occupation, and employer of any contributor who gives more than $200 in a calendar year.