The Sunlight Foundation has produced a very informative graphic on campaign finance and how and to whom fundraising is reported. Some types of committees report to the FEC and some to the IRS. Check it out:
http://sunlightfoundation.com/feature/why-does-the-irs-regulate-political-groups-a-look-at-the-complex-world-of-campaign-finance/
(h/t Chris Cillizza's The Fix blog)
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