NYT:

Until now, groups supported by the Kochs and their fellow donors have relied heavily on “issue ads” that do not specifically ask listeners to vote for or against a candidate. Strategists working with the Kochs concluded that the approach, while preserving the secrecy of donors, limited the political impact of the groups’ efforts.

With the Kochs already the subject of aggressive and personal attacks by Democrats, and after reports that revealed the names of many of the wealthy donors working with them, Freedom Partners concluded that the flexibility afford by the super PAC was worth the headaches that increased disclosure may bring, according to a person who attended the group’s most recent conference, held earlier this week.

Another person briefed on the super PAC’s plans said it would spend more than $15 million in the 2014 campaigns, going head to head with environmental groups and liberal donors such as Tom Steyer, a former hedge-fund investor who has pledged to raise and spend $100 million on the climate change issue this year.