A political nonprofit group at the center of the philanthropic and political network overseen by Charles and David Koch has formed a new “super PAC,” according to documents filed earlier this month with the Federal Election Commission, providing a new outlet for the hundreds of millions of dollars the Kochs and their fellow donors are preparing to funnel into the 2014 election.

The group, known as Freedom Partners Action Fund, appears to be the first super PAC founded by the Koch political organization, which until now has relied almost entirely on nonprofit organizations that are not required to disclose their donors. Based in Virginia, the new super PAC is linked to another organization, called Freedom Partners, that is organized as a trade association of business executives, most of them attendees of the twice-yearly donor conferences hosted by the Kochs.

The new super PAC, first reported by Politico, will give donors allied with the Kochs more flexibility: Unlike political nonprofit groups, super PACs can spend every dollar they raise on political advertising expressly advocating the election or defeat of a candidate. It will also have to disclose more information about its donors.

“It’s a new vehicle that allows us to continue to advance free-market policies by supporting free-market candidates,” said James Davis, a spokesman for both groups.