This Congressional Research Service (CRS) report, prepared for Congress and made available online by the Federation of American Scientists (FAS), discusses "a new form of political committee. These entities, known as super PACs or independent-expenditure-only committees (IEOCs) have been permitted to accept unlimited contributions and make unlimited expenditures aimed at electing or defeating federal candidates. Super PACs may not contribute funds directly to federal candidates or parties ... Despite limited policy action on super PACs, these new entities are quickly occupying a major place in federal elections ... Various issues related to super PACs may be relevant as Congress considers how or whether to pursue legislation or oversight on the topic. These include relationships with other political committees and organizations, transparency, and independence from campaigns--Summary page.