If the Club is a PAC, what is that? Is the Party a PAC?
PAC stands for Political Action Committee, it’s a popular term for a political committee organized for the purpose of raising and spending money to elect and defeat candidates. Most PACs represent business, labor or ideological interests. The Polk County Republican Party is part of the State of Texas Republican Party and is not a PAC.
The Republican Club of Polk County is not an official part of the Republican Party of Texas, nor is it a recognized auxiliary of the county party. It is a General Political Action Committee (GPAC) governed by a Board of Directors elected by the PAC membership.
You can find some "light reading" here that explains the rules that PACS must adhere to in Texas. Once a political committee has filed an appointment of campaign treasurer, the campaign treasurer
must begin filing reports of contributions and expenditures. These are available for review by the public at the State of Texas Ethics Commission website.