Under the Dome

New conservative super PAC forms

A new conservative super PAC has formed in North Carolina, ahead of next year’s busy campaign season.

Carolina Coalition registered Tuesday with the State Board of Elections as an independent expenditure political committee based in Raleigh. It filed with the Internal Revenue Service as a tax-exempt 527 group last month.

The name on both the organizational filings is Collin McMichael, the former operations director for Sen. Elizabeth Dole’s campaign. McMichael helped create a political action committee for U.S. Sen. Thom Tillis in January. He runs a compliance management firm.

Listed as directors are Raleigh lawyer Palmer Sugg, Louisburg lawyer Boyd Sturges and Lumberton lawyer Murchison Biggs. Sugg and Sturges were involved in setting up North Carolina’s first super PAC in 2012.

According to the IRS filing: "Carolina Coalition is formed for the purpose of supporting or opposing one or more candidates for federal, state or local office and for related activities including issue advocacy and voter education."

That’s pretty much the definition of a 527. Known for a section in the tax code, 527 groups can receive unlimited contributions from people and corporations to buy political ads, and must disclose them to the IRS.

Super PACs can raise and spend unlimited money but cannot contribute to individual candidates and have to disclose donors.