IOWA VALUES reports all donors and expenditures to the Federal Election Commission. Contributions to Iowa Values are not deductible as charitable contributions for federal income tax purposes. Iowa Values may accept unlimited corporate contributions, unlimited individual contributions, unlimited labor-union contributions, and unlimited PAC contributions. Contributions from foreign nationals and federal-government contractors will not be accepted. Federal law requires Iowa Values best efforts to obtain and report the name, address, occupation, and employer of any individual who contributes more than $200 in a calendar year.