An independent-expenditure-only committee, commonly called a Super PAC, may accept unlimited contributions for lawful independent spending, including funds from individuals, corporations, and labor organizations. It may not make direct contributions to federal candidates or coordinate its expenditures with them. "Unlimited" therefore describes fundraising for the committee's independent purpose; it does not erase registration, reporting, disclaimer, foreign-national, government-contractor, or coordination rules that otherwise apply.

The restriction concerns operational independence, not ideological neutrality. A hybrid committee can maintain a limited-contribution account and a separate independent-spending account, but separation rules prevent unlimited funds from becoming direct candidate money. Independent expenditures also require reporting and sponsor identification under applicable federal rules. Compare the actor and transaction: a traditional PAC can send a regulated candidate contribution; a Super PAC finances independent advocacy; another person or organization can also make an independent expenditure without becoming a Super PAC.

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