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Federal law requires us to report the name, mailing address, occupation and name of employer of individuals whose contributions exceed $200 in a calendar year. Corporate contributions are prohibited by federal law. Contributions to COALPAC or MINEPAC are for political purposes. Participation is strictly voluntary, and you may refuse to contribute without reprisal. Only U.S. citizens and permanent residents can contribute to COALPAC or MINEPAC. Contributions are not tax deductible for federal income tax purposes.