- A Super PAC is an independent-expenditure-only committee, which means that it can only spend its money on expenditures that are not coordinated with candidates.
- A Super PAC may not make contributions to candidate committees.
- A Super PAC may raise unlimited funds.
- A Super PAC is required to disclose its donors.
- A Super PAC may be registered with the IRS, the FEC or a state election commission (depending on the nature of the Super PAC’s focus and activities).
- A Super PAC may be required to file reports with more than one government entity (depending on the nature and timing of its activities).
Tags: Federal • IRS • 501(c)(4) • FEC • Citizens United • Super PAC; presidential • independent expenditure only committee