Contributions are not deductible as charitable contributions for federal income tax purposes.
The maximum any individual, corporation or entity may contribute is $1,000 per year. Married couples may contribute a maximum of $2,000 per year. There are no statutory limits on contributions from a PAC, political party or any candidate committee. South Dakota law prohibits ballot question committees from contributing to legislative candidates. South Dakota law requires us to report the name and mailing address of all contributors exceeding $100 in any calendar year.
