The new Freedom Caucus has become a rallying point for conservatives in the House who want to fight Obama, not surrender to him.
http://blogs.rollcall.com/218/house-freedom-caucus-looks-to-be-force-in-...
The Conservative Caucus is a public policy organization, contributions to which are not tax deductible. The IRS has determined TCC to be a 501(c)(4) organization, exempt from Federal income tax. TCC can receive corporate donations.