In the 2024 election cycle, super PACs spent a reported $2.7 billion at the federal level, up from roughly $1.4 billion in 2022. And in 2025, super PACs poured tens of millions into state and local races, including the New Jersey gubernatorial race and the New York City mayoral race. As we head into the 2026 mid-term election year, super PACs are set to again spend significant sums at various government levels, from U.S. House and Senate races to mayoral campaigns.

Despite the significance of super PACs in today’s elections, political consultants seeking to set them up still have little real-world guidance to draw upon. The laws governing super PACs can be complex, and the published guidance from regulators frequently is sparse and ambiguous. In 2016, Covington published a guide of rules and practical steps for forming and operating federal super PACs. In response to that guide’s popularity—and evolving legal requirements—we have updated the information for the 2026 elections. This guide addresses key legal compliance topics, as well as best practice tips that Covington has developed over more than a decade advising large and small super PACs across the country. Importantly, unlike our prior guidance, this roadmap discusses how these powerful spending vehicles operate in states and localities as well.

After explaining the key characteristics that define super PACs, this Practical Guide presents the following:

1. a checklist for establishing a super PAC;
2. important anti-coordination safeguards for super PACs;
3. key considerations for super PAC fundraising;
4. the basics of making independent communications; and
5. public disclosure rules for super PACs.

Super PACs are influential tools in the electoral process, but they face strict legal limitations and obligations. There are many traps for the unwary that political consultants face when forming and operating a super PAC. This guide is intended to highlight the key compliance considerations, but does not cover all of the issues and scenarios that may arise. Therefore, it is critical to seek legal advice and ongoing compliance support regarding these issues.

What is a Super PAC?

Super PACs have been around for about 15 years, but there remains confusion about the nature and obligations of these entities. Political consultants interested in forming a super PAC should start by refreshing themselves on the origins and characteristics of super PACs.

Super PACs are an outgrowth of a series of court decisions in 2010. The Supreme Court’s Citizens United decision and the D.C. Circuit’s SpeechNow decision emphasized that the First Amendment protects the right of individuals, corporations, and unions to spend their resources on “independent expenditures,” or independent political speech that expressly advocates for the election or defeat of candidates. At the federal level, two key Federal Election Commission (“FEC”) advisory opinions and amended reporting practices explicitly permitted the creation of independent expenditure-only political committees. These committees are called super PACs.

Following these federal court decisions and FEC opinions, changes at the state and local level followed. Over time, state laws, regulations, and guidance slowly responded to allow for constitutionally-protected super PAC activity in their elections.

Similar rules typically govern super PACs at all government levels. In general, a super PAC is a political action committee that agrees to make all of its communications and expenditures independent of, and not in coordination with, candidates or political party committees. Super PACs also cannot contribute to candidates, party committees, or to PACs that contribute to candidates or party committees. Based on those important commitments, super PACs can raise unlimited sums from most individuals, corporations, partnerships, and unions, and use those funds to pay for independent expenditures that advocate for the election or defeat of candidates.

How to Form a Super PAC

While the campaign finance regulations on operating a super PAC are often complex, the core requirements for creating one are surprisingly simple. As noted in the following formation checklist, however, political consultants should think beyond the required registration steps and start planning for future compliance considerations.

• Read through this Practical Guide. It is not enough to launch a super PAC by meeting the base registration requirements in a particular jurisdiction. Many super PACs are hastily formed and registered but then face an uphill battle in complying with the laws on raising, spending, and reporting funds. Political consultants should plan not only for the formation of the PAC, but also for its ongoing operation and compliance needs.
• Select a name. The name will appear in advertisement disclaimers, so it is critical to choose phrasing that voters will understand and that reflects the candidates or issues supported. It can be useful to vet a name for trademark and optics risks related to similarly named entities to avoid public confusion or costly delays caused by a challenge from another group. The choice of a name is typically a political or strategic decision, but sometimes a jurisdiction’s laws will create limitations. At the federal level, for example, a statute prohibits regulations prohibit super PACs from including the name of any candidate in the PAC’s name. At the state and local level, such rules are jurisdiction-specific.
• Identify a treasurer. All super PACs must appoint a treasurer who oversees all receipts and disbursements, and who is personally responsible for ensuring that PAC reports are accurate and timely filed. Super PACs sometimes retain experienced employees of specialty political accounting firms as treasurers. Some state campaign finance laws require that PACs registered in that state have a treasurer who is a resident of the state.
• Consider incorporating the entity. While generally not required by any jurisdiction, it may be advisable to incorporate the entity for liability purposes. Political consultants should discuss with counsel the benefits of incorporation, as well as the obligations triggered by incorporation, which may include ongoing state corporate disclosure requirements.
• Obtain an EIN. All new super PACs should obtain an Employer Identification Number (“EIN”) from the Internal Revenue Service (“IRS”). This can be accomplished online here. The super PAC will need to list a street address (a P.O. box is not sufficient) on the EIN application, though this address will not be made public by the IRS.
• File IRS Form 8871 (state and local PACs only). Super PACs engaged only in state and local elections must file a Form 8871 with the IRS notifying the agency of the PAC’s intention to operate as a section 527 political organization. The Form must be filed electronically within 24 hours after the super PAC is established. There are exemptions from this filing requirement for FEC-registered PACs, state and local candidate and party committees, and PACs expecting to raise less than $25,000 per year. Most state and local super PACs are not exempt from this filing requirement, yet it is sometimes overlooked.
• Open a bank account. With a name, treasurer, and EIN, most banks will let you open a bank account for the super PAC. Some banks, especially those less familiar with political committees, may ask for additional documentation. If the super PAC is incorporated, the articles of incorporation can be helpful in this process. Some state campaign finance laws require that PACs registered in that state use a bank located in the state.
• File a registration statement. At the federal level, a “Statement of Organization” must be filed within 10 days of receiving contributions or making expenditures in connection with a federal election that exceed $1,000. Some states and localities impose similar types of registration thresholds and timing requirements; other jurisdictions require registration prior to engaging in any independent expenditures.
• Identify compliance filing support. Specialty political accounting and compliance vendors can track the committee’s books and records and help file required reports. Legal counsel can work with these compliance vendors to ensure that the accounting and reporting activities comply with campaign finance laws.

How to Avoid Coordination

Super PACs must operate independently of the candidates they support. This is essential because spending that is “coordinated” with a candidate may constitute an illegal in-kind contribution to that candidate. At the federal level, expenditures by a super PAC may be considered coordinated if they are made in cooperation, consultation, or concert with, or at the request or suggestion of, a candidate, his or her campaign committee, a political party, or their agents. The definitions of coordination vary under state and local law, but all begin with a similarly broad general concept of coordination.

The laws of a jurisdiction may provide additional details on what amounts to coordination for specific types of activities. At the federal level, for example, a “coordinated communication” is a communication that meets specific requirements set out in FEC regulations: (1) the communication is paid for by a person other than a candidate or political party committee, which is typically satisfied for super PAC communications; (2) the communication contains certain content related to federal candidates or party committees; and (3) the super PAC engages in certain conduct involving a candidate or party committee.

Applying coordination regulations to a super PAC’s activities can be complex, and minor changes in the facts of a planned communication can significantly impact the coordination analysis. In addition, coordination rules in a jurisdiction can change over time, sometimes in the middle of peak election season. After the 2024 primary elections had started, an FEC advisory opinion found that outside organizations and PACs have some ability to coordinate on certain communications, such as paid canvassing. It is important to work with political law counsel to stay on top of developments in the law, as well as on how to apply these types of landscape-shifting opinions or agency guidance to a super PAC’s activities.

To ensure that super PACs maintain appropriate independence, and avoid prohibited coordination, super PACs should work with counsel to create a strong anti-coordination policy. This policy should ensure that nonpublic, strategic information does not move from a candidate, his or her campaign, and/or a political party (or the agents of those persons) to the super PAC in a way that might influence the decision-making of the super PAC. A solid policy should educate campaign staff on the relevant coordination rules; spell out clear and practical limits on interactions with candidates, party committees, and their agents; and provide examples to help staff apply the policy in various situations. In addition to these core components, a policy should address:

1. Vendors. A super PAC should ensure that its vendors do not serve as a conduit of information from a candidate, campaign, or political party to the super PAC (or vice versa). These risks may be particularly elevated for vendors who advise on media, polling, and political consulting. To mitigate risk, some super PACs work only with vendors who do not work with a candidate or political party the super PAC supports. Alternatively, a vendor’s firewall policy can serve as an effective anti-coordination tool, but the super PAC should review those policies with counsel to ensure they are sufficient.
2. Former staff. Coordination risks are higher if a super PAC employs or consults with former campaign or political party staff. At the federal level, the involvement of a former employee could support a finding of a coordinated communication if the employee worked for the relevant candidate or party committee in the 120 days prior to the communication and used or conveyed material nonpublic information to create the communication.
3. Donors. Donors may inadvertently serve as a conduit for nonpublic information that could generate an allegation of coordination. It may be sensible to instruct donors to not relay information from the campaign or party to the super PAC or to ensure they do not communicate with super PAC decision-makers.
4. Outside organizations and partner groups. A super PAC must ensure that its partners—including 501(c)(4) organizations—do not share nonpublic information from a campaign or political party the super PAC is supporting. Some outside organizations stay entirely independent of candidates, similar to a super PAC, while others have significant interactions with candidates and coordinate expenditures with them. It is important for a super PAC to understand the interactions its partners have with candidates prior to engaging in communications with those organizations. Additionally, the types of benefits these organizations provide to super PACs may be reportable as in-kind contributions.

Raising Funds

As noted, super PACs may raise unlimited sums from individuals, corporations, partnerships, and unions. However, they must not raise funds from foreign nationals, which includes foreign corporations, foreign organizations, or individuals who are not U.S. citizens or lawful permanent residents (i.e., green card holders). At the federal level, super PACs also should not accept funds from federal government contractors. A federal government contractor is a person who enters into—or is bidding on—a contract with any agency or department of the United States government and is paid, or will be paid, for services, material, equipment, supplies, land, or buildings with funds appropriated by Congress.

Super PACs may raise funds from trusts and LLCs. However, potential disclosure obligations should be considered; in some cases, these obligations might reach the individuals behind the trust or LLC. Several FEC investigations have focused on LLCs that contributed to Super PACs using funds passed through the LLC by an individual donor without proper disclosure.

With respect to a candidate’s involvement in fundraising efforts, super PACs should work with counsel to navigate the compliance issues. FEC advisory opinions have found that a federal candidate or officeholder may attend, speak at, or be a featured guest at a super PAC fundraising event and that they may speak favorably of the super PAC. However, the federal candidate or officeholder may only solicit contributions that are within the contribution limits for traditional PACs (up to $5,000) and from permissible sources (e.g., from individuals and from traditional federal PACs). Rules at the state and local level vary on these points. For example, in California, the above candidate appearance at a fundraiser would create a presumption of coordination.

Making Independent Communications

Typically, the core function of a super PAC is to make independent communications supporting or opposing candidates. These communications may take the form of radio, TV, billboard, print, and digital ads, among other media.

Communications generally will need to include a disclaimer stating that the super PAC has paid for the ad and noting that the communication is not authorized by any candidate or candidate’s committee. Each jurisdiction imposes its own rules on required disclaimers, and the specific elements of the disclaimer usually change depending on the format of the communication. Legal counsel should prepare guidance for the super PAC’s communications team that spells out the disclaimer rules for various types of communications (e.g., print, video, audio, digital, e-mail, social media, etc.) to help ensure the PAC does not inadvertently violate the relevant disclaimer rules.

Notably, the FEC recently updated its guidance regarding online disclaimers and their application to social media and influencer activity. These rules are evolving, and it is important to consult with counsel on these issues. At the state and local level, some jurisdictions do not provide any guidance for ads on social media and online platforms. In others, such as New York City, detailed guidance is available for these communications.

It is also recommended to vet all communications with counsel. These reviews can focus on the accuracy of claims; defamation risks; potential intellectual property and copyright concerns; and republication and coordination issues related to the use of campaign materials (e.g., “redboxing” and candidate B-roll).

Reporting Rules

The reporting rules for super PACs will vary by jurisdiction, but typically include periodic public disclosure of receipts and disbursements, as well as reports with short deadlines triggered by specific independent communications or ads. The content and timely filing of reports can be the source of costly enforcement problems for super PACs if not monitored carefully. Therefore, it is important for super PACs to have experienced staff in place to track and report independent expenditures, which at times may involve complex allocation and designation decisions. Because reporting deadlines may be triggered not only by periodic deadlines but by the public dissemination of communications—not when vendor invoices are received or paid—compliance staff must be closely integrated into the spending and communications decisions of the organization.

At the federal level, the reporting obligations applicable to traditional federal PACs usually apply to federal super PACs. Federal super PACs report the identity of any donor who gives in excess of $200 in a year, including his or her name, mailing address, occupation, and employer. A super PAC must also disclose how it spends its money, including the identity of persons paid in excess of $200 in a year and the purpose of the payment.

Federal super PACs can file reports according to a “monthly” or “quarterly” schedule. Quarterly filers typically file fewer reports than monthly filers, but their reporting schedule is more complex. These filers must file “pre-primary reports” 12 days before every primary in which they are active. Therefore, super PACs active in multiple federal primaries may elect to file on a “monthly” basis because the reporting schedule is more regular. In addition, after publicly disseminating independent expenditures above certain amounts, federal super PACs must file “24-hour” or “48-hour” reports disclosing the costs of the independent expenditures.

At the state and local level, reporting requirements will depend on the jurisdiction. Before registering a super PAC at the state or local level, it is important to understand the reporting requirements in that jurisdiction so that staff can track the relevant activity and finances from the start.

Covington’s Election and Political Law Group

Covington regularly counsels federal, state, and local super PACs, as well as donors involved with these groups. We have helped stand up super PACs in numerous jurisdictions and have assisted these groups with a range of compliance issues, including ad reviews, required filings, and the creation of firewall policies.

Beyond this work, Covington advises political party committees, PACs, candidates, lobbying firms, hedge funds, private equity funds, banks, corporations, and high-net-worth individuals on compliance with laws governing the political process. These include federal and state campaign finance, lobbying disclosure, and government ethics laws.

For more information on Covington’s Election and Political Law practice—one of the oldest and most prominent in the United States—please click here.