The folks at National Review seem to think otherwise though.
It all depends upon how the donations are made to the super-PAC. If the donations are made by an individual or corporation directly to the super-PAC, then the corporation or individual will be identified in the FEC filing; if the donation is made through a 501(c)4 organization, the organization is identified in the FEC filing, but the donors to the organization are not.
I get the impression that the National review doesn’t like Cruz. LOL