What Is a PAC? PAC vs. Super PAC: What Each Can Raise, Spend and Coordinate

By Dr. AtlasPublished Sep 17, 2026

A PAC (political action committee) is, in law, a “political committee”: a group that receives contributions or makes expenditures of more than $1,000 in a calendar year, or any separate segregated fund. ^[1] The Federal Election Commission (FEC) says: “PACs include separate segregated funds (SSFs), nonconnected committees and Super PACs.” ^[2]

A traditional PAC takes limited contributions and may give limited amounts to candidates. A Super PAC may take unlimited contributions, including from corporations and unions, but may not give to candidates or coordinate with them. ^[3][4]

What is a PAC?

Traditional PACs come in two forms. SSFs are “established and administered by corporations, labor unions, membership organizations or trade associations” and “can solicit contributions only from individuals associated with a connected or sponsoring organization.” ^[2] Nonconnected committees “are free to solicit contributions from the general public.” ^[2]

SSFs exist because federal law makes it unlawful “for any corporation whatever, or any labor organization, to make a contribution or expenditure in connection with” a federal election, while permitting a “separate segregated fund to be utilized for political purposes.” ^[5]

As of September 17, 2026, the FEC’s chart for the 2025–2026 elections lets an individual give a PAC $5,000 per year, the figure in the statute. ^[3][6] A multicandidate PAC may give a candidate $5,000 per election; one that has not qualified may give $3,500, a figure indexed for inflation in odd-numbered years. ^[3] To qualify, a committee must be registered for at least 6 months, have “received contributions from more than 50 persons” and have “made contributions to 5 or more candidates for Federal office.” ^[6] Primaries, general elections, runoffs and special elections each carry a separate limit. ^[3]

What is a Super PAC?

The FEC defines Super PACs as “committees that may receive unlimited contributions from individuals, corporations, labor unions and other PACs for the purpose of financing independent expenditures and other independent political activity.” ^[2] An independent expenditure is spending “expressly advocating the election or defeat of a clearly identified candidate” that is not made in concert with, or at the request of, the candidate, a party committee or their agents. ^[1]

A Super PAC is still a political committee. After passing $1,000 in a calendar year, “it must register within 10 days, using the Statement of Organization, Form 1.” ^[4] The FEC adds: “The committee will not use those funds to make contributions, whether direct, in-kind or via coordinated communications, to federal candidates or committees.” ^[4] Super PACs also “may not accept contributions from foreign nationals, federal contractors, national banks or federally chartered corporations.” ^[7]

A Hybrid PAC keeps two bank accounts: one takes unlimited contributions for independent spending; the other, “subject to all the statutory amount limitations and source prohibitions,” may give to candidates. ^[2]

PAC vs. Super PAC: side by side

What is Citizens United?

Citizens United v. Federal Election Commission is a Supreme Court decision of January 21, 2010. ^[12] Citizens United, a nonprofit corporation, had released a film about then-Senator Hillary Clinton during the 2008 presidential primaries. ^[13] The Court wrote: “Section 441b’s prohibition on corporate independent expenditures is thus a ban on speech.” ^[12] The syllabus says of an earlier precedent: “Austin is overruled, and thus provides no basis for allowing the Government to limit corporate independent expenditures.” ^[12]

The Court upheld the disclaimer and disclosure requirements, and its ruling, the FEC notes, “did not affect the ban on corporate contributions.” ^[12][13]

The principal holding was decided 5–4. Justice Kennedy wrote for the Court: “The Government may regulate corporate political speech through disclaimer and disclosure requirements, but it may not suppress that speech altogether.” ^[12] Justice Stevens, joined by Justices Ginsburg, Breyer and Sotomayor, wrote: “The Court’s ruling threatens to undermine the integrity of elected institutions across the Nation.” ^[14] Those four joined the part sustaining the disclosure rules, making eight. ^[12][14]

Super PACs followed. On March 26, 2010, nine judges of the U.S. Court of Appeals for the D.C. Circuit decided SpeechNow.org v. FEC. ^[11] They held limits on individuals’ contributions to a group making only independent expenditures “unconstitutional as applied,” because such contributions “cannot corrupt or create the appearance of corruption.” ^[11] They upheld registration and reporting: “the public has an interest in knowing who is speaking about a candidate and who is funding that speech.” ^[11] On July 22, 2010, FEC Advisory Opinion 2010-11 concluded that such a committee “may solicit and accept unlimited contributions from individuals, political committees, corporations, and labor organizations.” ^[15]

Can a Super PAC coordinate with a candidate?

Generally, no. Spending “in cooperation, consultation, or concert, with, or at the request or suggestion of, a candidate” or the candidate’s agents counts under the statute as a contribution to that candidate, and a Super PAC makes none. ^[4][6]

FEC regulations apply a three-part test to a communication: someone other than the candidate or party pays; the content meets a listed standard, such as express advocacy or a reference to a House or Senate candidate “90 days or fewer before” the election; and the conduct meets one of several listed standards, among them: ^[8]

• Request or suggestion: it is made “at the request or suggestion of a candidate, authorized committee, or political party committee.” ^[8]
• Material involvement: the candidate or committee “is materially involved in decisions regarding” content, audience, means, outlet, timing or size. ^[8]
• Substantial discussion: it follows “one or more substantial discussions about the communication” between the payer and the campaign, the opponent’s campaign or a party committee. ^[8]

The conduct standards “are not met if the commercial vendor, former employee, or political committee has established and implemented a firewall” meeting the rule, and information “obtained from a publicly available source” does not count as material involvement. ^[8] A payment for a coordinated communication “is an in-kind contribution,” which a traditional PAC may make only inside its contribution limit. ^[3][8]

Some activity falls outside the test: FEC Advisory Opinion 2024-01 (March 20, 2024) concluded that a paid canvass’s literature and script “are not public communications and, therefore, are not coordinated communications.” ^[22]

In Advisory Opinion 2011-12 the FEC said federal candidates and officeholders “may attend, speak at, or be featured guests at fundraisers” for Super PACs, but “may only solicit contributions of up to $5000 from individuals” and federal PACs. ^[16]

Hard money vs. soft money

In McConnell v. FEC, decided December 10, 2003, the Supreme Court explained that federal contributions “must be made with funds that are subject to the Act’s disclosure requirements and source and amount limitations. Such funds are known as ‘federal’ or ‘hard’ money.” ^[17] Corporations, unions and individuals who had reached their limits had been able to give “‘nonfederal money’—also known as ‘soft money’—to political parties.” ^[17]

A 2002 law closed that channel for national parties. ^[18] Under the U.S. Code section it added, headed “Soft money of political parties,” a national party committee may not solicit, receive or spend funds “that are not subject to the limitations, prohibitions, and reporting requirements of this Act.” ^[18] A traditional PAC runs on hard money; a Super PAC’s receipts are unlimited but reported to the FEC. ^[3][11]

What is a 501(c)(4)?

A 501(c)(4) is a tax status, not a PAC: a social welfare organization that, the IRS says, “must not be organized for profit and must be operated exclusively to promote social welfare.” ^[19] Promoting social welfare “does not include direct or indirect participation or intervention in political campaigns,” yet such a group “may engage in some political activities, so long as that is not its primary activity.” ^[19]

Disclosure differs. Super PACs report to the FEC under rules the appeals court upheld. ^[11] A tax-exempt organization, the IRS says, “is generally not required to disclose publicly the names or addresses of its contributors set forth on its annual return.” ^[20] If it makes independent expenditures, it “must disclose them quarterly on Form 5 and also as required on 24-hour and 48-hour reports.” ^[9]

Super PAC spending in 2025–2026: FEC data

The FEC’s summary tables for January 1, 2025 through March 31, 2026 list 8,816 PACs. The 2,236 Super PACs reported $1,724,568,768 in receipts and $949,225,727 in disbursements. ^[10]

All filers reported $252,099,614 in independent expenditures in that period: $219,686,097 by Super PACs, $28,591,810 by Hybrid PACs, $2,839,928 by other PACs, $898,964 by persons other than political committees and $82,816 by party committees. ^[21] The tables, generated in June 2026, stop at March 31. ^[10][21] Committees disclose independent expenditures on regular FEC reports and on 24-hour and 48-hour reports. ^[9]

The Ledger’s race pages, such as the Texas Senate race and Pennsylvania’s 10th District, carry a reported-money line from FEC filings. Because independent expenditures “are not contributions and are not subject to limits,” outside spending is a separate stream from a candidate’s own receipts. ^[9] See also how much you can give in 2025–2026 and whether political donations are tax deductible.

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