(a) A contribution by a partnership shall be attributed to each partner:
(1) In direct proportion to his or her share of the partnership profits, according to instructions that shall be provided by the partnership to the political committee, political action committee, or candidate; or
(2) By agreement of the partners, as long as:
(A) Only the profits of the partners to whom the contribution is attributed are reduced (or losses increased); and
(B) These partners’ profits are reduced (or losses increased) in proportion to the contribution attributed to each of them.
(b) A contribution by a partnership shall not exceed the limitations on contributions pursuant to this part. No portion of such contribution may be made from the profits of a corporation that is a partner.