Non-profit adding PAC account

[Gail in Virginia]

I have done several 990's and 990EZ's over the past few years, and I generally feel pretty comfortable with them. However, I have a returning client this year who has thrown a new wrinkle in on me. This is a 501©5 organization (labor union) and beginning this year they have been deducting "contributions" from members, forwarding them to the national organization, who receives the money and sends it back for the newly formed PAC to lobby on state and local issues. I have never dealt with an organization that had any involvement in politics, and I don't really know what to do with this. Is the PAC a separate entity? My gut reaction is maybe, maybe not, depending on bylaws, etc. Does the existing organization just need to file additional forms, such as 8871 and 8872, or is there some sort of separate filing for this? Any help or advice on where to get more information , would be appreciated.