Ohio law limits contributions to $12,707.79 per donor, or $25,415.58 per couple per election cycle. Ohio law also requires political committees to report the name, mailing address, occupation and employer for each individual whose contributions aggregate in excess of $100 in a calendar year. Corporate contributions are prohibited by law. Partnerships, limited liability companies and other unincorporated entities may contribute, but must include the name of the owner or owners to whom to attribute the contribution. Not a charitable contribution for federal income tax purposes. Ohio taxpayers may claim a state tax credit for contributions made to political campaign committees of candidates for statewide office or the General Assembly. The credit is the lesser of the amount contributed or $50 for an individual return or $100 for a joint return.