* Individuals

* Partnerships and unincorporated businesses are permitted to contribute to PACs. Legal professional associations and other professional associations that have incorporated, as well as limited liability companies, are considered to be partnerships or unincorporated businesses and not "corporations" under state Campaign Finance Law and therefore may contribute to Political Action Committees (PACs)

* One PAC may contribute to another PAC.

* A labor organization that is a registered Political Contributing Entity (PCE) may contribute to a PAC.

IS ANYONE PROHIBITED FROM MAKING A CONTRIBUTION?

The following contributions are prohibited:
* Corporations and labor unions from their business accounts (PAC funds are okay)

* Contributions in someone else's name

* Cash over $100 (a check is required for contributions exceeding $100)

DISCLOSURE REQUREMENTS

* Contributors must provide complete name and mailing address (no PO Boxes).

* Any individual contribution exceeding $100 requires the name of the individual's employer. If the individual is self-employed, it must include the individual's occupation and business name.

* Contributions from Statewide PACs must include the PAC registration number.

* Contributions from entities considered to be partnerships or unincorporated businesses (see above) must be accompanied by an allocation list or memo stating the name of each partner, owner or member and their allocated portion of the contribution. Contributions from such entities cannot be accepted without the allocation information necessary for the PAC to itemize the contribution by the partner(s), owner(s), or member(s).

NOTE: PAC contributions are not tax deductible.
** For additional guidance on PAC contributions, contact your legal counsel or the Campaign Finance Division of the Ohio Secretary of State's office at 614-466-3111 **

References: Ohio Revised Code Chapters 3517 and 3599
Ohio Secretary of State’s 2006 Campaign Finance Compliance and Disclosure Guide