Cornhusker Values is a federal Super PAC registered with the FEC and does not contribute directly to any candidate or political party. It may accept unlimited contributions from any source including individuals, corporations, political committees or labor organizations, but may not accept contributions from foreign nationals or federal contractors. Contributions are required to be publicly disclosed and federal law requires use of best efforts to collect and report the name, address, occupation and employer of each individual whose contributions exceed $200. Contributions are not tax deductible for federal income tax purposes.