Contributions qualify for tax deductions under state and Federal guidelines.
( Contributions ( ( ( qualify ( for ( tax deductions ) ) ) ( under ( ( ( state and ) Federal ) guidelines ) ) ) . ) )
(ROOT (S (NP (NNS Contributions)) (VP (VBP qualify) (PP (IN for) (NP (NN tax) (NNS deductions))) (PP (IN under) (NP (UCP (NN state) (CC and) (JJ Federal)) (NNS guidelines)))) (. .)))
Any contribution would be able to qualify for tax deductions. 
( ( Any contribution ) ( ( would ( be ( able ( to ( qualify ( for ( tax deductions ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (DT Any) (NN contribution)) (VP (MD would) (VP (VB be) (ADJP (JJ able) (S (VP (TO to) (VP (VB qualify) (PP (IN for) (NP (NN tax) (NNS deductions))))))))) (. .)))