Political action committees (PACs) are legal entities recognized under U.S. federal law which are organized to represent business, profession, and/or ideological interests. PACs are permitted to contribute money to candidates who advance and defend those interests. They are regulated and overseen by the U.S. Federal Election Commission and subject to various reporting, legal, and other compliance requirements.
IIA PAC operates as an affiliated legal entity but is separate from the Institute of Internal Auditors.
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