As
we approach the 2014 elections, I am sure that everyone who watches television or listens to the radio will be inundated with advertisements advocating issues, or supporting or attacking political candidates.
This post summarizes some of the differences between the groups that sponsor those advertisements.
This post summarizes some of the differences between the groups that sponsor those advertisements.
Designation
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501(c)(4)
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PAC
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SuperPAC
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Application filed with
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IRS
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FEC
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FEC
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Description of the group
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An organization “operated only to promote social welfare
to benefit the community.”
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Political Action Committee (PAC) created primarily to
influence the selection, nomination, election, appointment or defeat of
candidates to federal, state or local public office.
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A PAC that agrees not to make contributions to federal
candidates, political party committees, or to PACs that contribute to
candidates and political party committees, and instead to make only
independent expenditures.
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Ability to engage in politics
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May engage in political activities, as long as these
activities do not become their primary purpose.
Must spend less than 50% of their money on politics.
Can have "issue ads" that cannot use a
candidate's name or likeness and are supposed to be used to educate the
public on broad issues or positions.
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Engages in political activities.
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Engages in political activities.
Cannnot coordinate with a candidate’s campaign or a
political party.
Can make independent expenditures that support or oppose a
candidate for public office.
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Contributions
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Accept unlimited, non-tax deductible donations
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Accept limited (based on FEC regulations), non-tax
deductible donations
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Able to accept unlimited non-tax
deductible donations from most entities — individuals, unions, and
corporations
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Donor reporting
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Donors kept anonymous
* Some states, such as NY, have imposed donor reporting
regulations
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Donors are publicly reported
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Donors are publicly reported
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Examples
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• Crossroads GPS
• Americans for Prosperity
• Priorities USA
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• American Crossroads
• Club for Growth
• Patriot Majority USA
• Priorities USA Action
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-HP