Need some help regarding forming a PAC

The group in question is local citizen group originally formed to try and stop a Wal-MArt from invading our town. We have organized petitions, and organized a petition for a recall of our council members who voted for the Wal-Mart(which failed, but not because the citizens want Wal-Mart, we got more signatures than the council members even got votes in their own elections, its because of our city charter rules, but thats another story) anyway, we currently want to tell the public that we will refile our recall petition after the upcoming may city council elections, but it will depend on who they vote for.

Some of our group members think that we are required to file as a PAC if we publicly endorse local candidates.

I've been searching the interenet to find out if we are required to do that, but I can't seem to find anything.

Can you guys help me out.
By the way I'm in Texas if that helps.

Thank you in advance

political action committee

A political action committee (PAC) is an entity other than a political party regulated under federal and state law that raises and spends money to elect or defeat candidates. Compared with the maximum individual contribution of $2,000, PACs qualified and registered to participate in federal elections may contribute up to $5,000 per candidate per election.

Where found in Texas Politics

• ig, section 5.5
• ig, section 6.1
• ig, feature: Texas interests go to Washington

Heres a link to their site.


http://www.ethics.state.tx.us/filinginfo/pacforms.htm


Lots of info there, including all the statutes relating to PAC's

edited to correct link

http://www.ethics.state.tx.us/guides/pac_guide.pdf

Page 4 explains how to establish PAC - naming Campaign Treasurer.

If your organization endorses any candidate OR party, or works against any candidate OR party, you have to be a PAC, by IRS rules. That's 501(c)(5).

Are we allowed to just say who we support without any monetary contributions to them. And then not have to file as a PAC