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An Arizona-based conservative group plans to sue the state’s campaign finance agency on behalf of two local businesses, saying that Massachusetts has banned businesses from making political donations while allowing unions to contribute up to $15,000. The lawsuit against the state Office of Campaign and Political Finance will be filed on Tuesday in Suffolk Superior Court by the Goldwater Institute and says “businesses and unions are functionally equivalent organizations.” The Goldwater Institute is filing the lawsuit on behalf of 1A Auto Inc., which sells auto parts in Pepperell, and 126 Self Storage Inc., which rents out self-storage units in Ashland.