Unlike traditional PACs, super PACs are PROHIBITED FROM DONATING money directly to political candidates, and their spending must not be coordinated with that of the candidates they benefit. Super PACs are required to report their donors to the Federal Election Commission on a monthly or semiannual basis – the super PAC's choice – in off -years, and monthly in the year of an election.

Super PACs are allowed to raise an unlimited amount of money and can accept contributions from companies, unions, individuals, nonprofit organizations, as to where traditional PACs are only able take money from individuals or other PACs and are limited by a $5,000 annual contribution limit that they can accept from individuals and are prohibited from accepting contributions from corporations and labor unions.