Oklahomans for a Conservative Future takes the Citizens United decision one step further.

Theoretically, as a for-profit, private corporation, the company is not subject to the same federal disclosure laws as regular political committees — meaning it can keep the source of its money secret.

It is also not subject to the same Internal Revenue Service restrictions as the 501(c)(4) "social welfare" organizations that have become popular with political operatives in recent years.

The 501(c)(4) organizations do not have to disclose donors, but they do have to convince the IRS that political advocacy is not their primary activity.

Oklahomans for a Conservative Future does have to file expenditure reports with the Federal Election Commission, but otherwise it is free to spend as much as it wants on whomever it wants without having to justify its status to the IRS.

But there are potential drawbacks.

Two types of federal law — income tax and campaign finance — come into play, and the two do not always mesh.