American Opposition to Artificial Intelligence is an independent expenditure‑only political committee—commonly called a “SuperPAC”—organized under the Federal Election Campaign Act, as amended. The Committee is established for the purpose of raising and spending funds to independently support or oppose candidates for federal office.

As an independent expenditure‑only committee, AOAIPAC may accept unlimited contributions from individuals, corporations, labor organizations, and other political committees, subject to applicable federal law. [fec.gov], [legalclarity.org]

The Committee uses these funds solely to finance independent expenditures, including communications that expressly advocate the election or defeat of clearly identified federal candidates. These expenditures are made without coordination, consultation, or cooperation with any candidate, authorized committee, political party, or their agents. [fec.gov]

AOAIPAC is strictly prohibited from making direct contributions to federal candidates, candidate committees, or political party committees, and does not coordinate its activities with such entities. [pacauthority.com]

The Committee is registered with the Federal Election Commission (FEC) and files periodic reports disclosing its receipts and disbursements in accordance with federal law. [fec.gov]

Through its independent activities, AOAIPAC seeks to inform the public and promote engagement in the democratic process consistent with the protections afforded by the First Amendment and applicable federal campaign finance laws.

• The IRS treats Super PACs as political organizations (Section 527 entities) whose purpose is to influence elections. [legalclarity.org]

• The tax code only allows deductions for contributions to qualified charitable organizations (e.g., 501(c)(3) nonprofits). [legalclarity.org]

• Political contributions—whether to Super PACs, traditional PACs, candidates, or parties—are explicitly non‑deductible.