To complete the other answers. The C99-Standard in 5.2.1.3:
Both the basic source and basic execution character sets shall have
the following members:
the 26 uppercase letters of the Latin alphabet
A B C D E F G H I J K L M
N O P Q R S T U V W X Y Z
the 26 lowercase letters of the Latin alphabet
a b c d e f g h i j k l m
n o p q r s t u v w x y z
the 10 decimal digits
0 1 2 3 4 5 6 7 8 9
the following 29 graphic characters
! " # % & ' ( ) * + , - . / :
; < = > ? [ \ ] ^ _ { | } ~
All other characters maybe not even exist. (And should not be used)
But there is also this point in the Common extensions: Annex J, J.5.2:
Characters other than the underscore _, letters, and digits, that are not part of the basic
source character set (such as the dollar sign $, or characters in national character sets)
may appear in an identifier (6.4.2).
Which is basically what duskwuff already wrote.