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)))) (. .)))
State and Federal guidelines impose a limit on contributions. 
( ( ( ( State and ) Federal ) guidelines ) ( ( ( impose ( a limit ) ) ( on contributions ) ) . ) )
(ROOT (S (NP (UCP (NN State) (CC and) (JJ Federal)) (NNS guidelines)) (VP (VB impose) (NP (DT a) (NN limit)) (PP (IN on) (NP (NNS contributions)))) (. .)))