The committee, named the Stand for America PAC, has been formed to help conservative candidates get elected to Congress in the 2022 midterm elections.
In an email to supporters, Ms Haley, 48, said the PAC is “laser-focused on the 2022 midterms and electing a conservative force to the House of Representatives and US Senate to serve as a bulwark against the liberal agendas of Joe Biden, Kamala Harris, Chuck Schumer, and Nancy Pelosi”.
A separate release on Thursday said that the PAC will support candidates who “defend America’s founding principles: freedom; opportunity for all; free speech; limited government; capitalism; the rule of law; and a strong national defence”.
The release added that the PAC is “looking for candidates who understand that the Democrats’ extreme policies must be stopped”.
Bradley Crate, who previously acted as treasurer for Donald Trump’s 2016 presidential campaign, will take on the same role for the PAC.
The committee, which is already accepting donations, can donate up to $5,000 (£3,664) and run ads for other Republican candidates in the run up to the 2022 elections.
Part of the PAC’s funding will be used to pay for Ms Haley to travel across the US to campaign for conservatives in the midterms elections, according to The Hill.
Ms Haley was a prominent campaigner for GOP candidates Kelly Loeffler and David Perdue in 5 January Senate runoff elections, but both candidates were defeated by their Democratic challengers as the Republicans lost control of the Senate.
Although Ms Haley, who served as the governor of South Carolina from 2011 to 2017, has not confirmed whether she will run for president in 2024, analysts are predicting that the PAC will help raise her profile ahead of a rumoured presidential campaign.
Ms Haley campaigned in person for Mr Trump during the 2020 presidential election at the Republican National Convention, and supported GOP candidates in several states across the US.
She also recently warned Republicans to not “shy away” from the party’s achievements during the Trump administration, but distanced herself from his conduct in recent weeks, as he has made numerous false claims that there was widespread fraud in 3 November election and later incited the Capitol riots.
“His actions since Election Day will be judged harshly by history,” Ms Haley said last week according to excerpts from a speech seen by Fox News, before adding: “We should not shy away from our accomplishments.”