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Fair Courts America (FCA) is a non-connected "independent expenditure only" political committee (commonly referred to as a "Super PAC") that is registered with the Federal Election Commission and is exempt from federal taxation under section 527 of the Internal Revenue Code. FCA's spending is independent. It does not make contributions to, or coordinate its spending with, any candidates or political parties. FCA may accept unlimited contributions from any source, including individuals, corporations, and other political organizations, but may not accept contributions from foreign nationals (except individuals who are not citizens of the United States but who are lawfully admitted for permanent residence) or federal contractors. Contributions to FCA are required to be publicly disclosed. Federal law requires FCA to use its best efforts to collect and report the name, mailing address, occupation, and name of employer of each individual whose contributions exceed $200 in a calendar year. The IRS does not allow contributions to FCA to be deducted as charitable contributions for federal income tax purposes.
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