TRENTON

—The state’s largest teacher’s union has formed a new political advocacy group that can raise unlimited amounts of money from donors during the upcoming campaign season, according to federal and state filings.

The move by the New Jersey Education Association underscores a growing trend in the state as donors and interest groups turn to the federal tax code to avoid the state limits on campaign contributions.

The New Jersey Education Association formed Garden State Forward in March of this year, according to filings with the Internal Revenue Service. The NJEA already has a state political action committee, but a spokesman said the new group will allow the union to focus more on issues, less on specific elections.

“We established it so, if we wish, we can express issue advocacy with our members,” NJEA spokesman Steve Wollmer said.

The 527-organization is tax exempt and — unlike the union's state PAC — it can accept donations from contributors without limits. The group must disclose its donors to the IRS, not the state.

The group does not have to disclose any spending in the state unless they advocate for a specific candidate. Election Law Enforcement Commission records show Garden State Forward has already spent about $270,000 in the governor's race.

The NJEA has already endorsed Gov. Chris Christie’s likely challenger, state Sen, Barbara Buono (D-Middlesex).

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The NJEA and Christie have clashed repeatedly in recent years, and the union has spent millions trying to convince the public that the governor’s policies are wrong for New Jersey.

In 2011, the union spent $10.8 million on an ad campaign called "Millionaires for Christie" -- in the middle of a raucous year of political battles between Christie and the public-sector workers' unions, whose pensions and health benefits he ultimately slashed with the help of Democrats. The amount was nearly twice what the NJEA had spent in 2010, when Christie took office.

At the time, Christie railed against the union for its huge ad buy. "Is this really what teachers want their money being spent on, this kind of garbage?" he said at a news conference. Wollmer countered that the spending was necessary because otherwise the union's voice would be drowned out by Christie, who usually gets press coverage when he attacks them. "Unfortunately, he doesn't have to pay to get his message out," Wollmer said then.

Last year, the NJEA's spending on lobbying dropped dramatically -- from $11.3 million to $409,000.

Outside advocacy groups have already spent nearly $10 million in the gubernatorial campaign, despite the lack of a competitive primary.

That number is just $4 million off the estimated $14 million spent in the entire 2009 gubernatorial contest, according to a report from ELEC.

“We have predicted that outside groups will spend as much as $25 million in the current campaign. Given that an estimated $10 million already has been spent to influence this year’s election, our estimate could end up on the low side,’’ ELEC Executive Director Jeff Brindle said.

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