The Reason Foundation is an American libertarian research organization founded in 1978 that also publishes the  magazine Reason. Based in Los Angeles, it is a non-profit, tax-exempt organization. According to its web site, the Reason Foundation is committed to advancing "the values of individual freedom and choice, limited government, and market-friendly policies." According to the 2014 Global Go To Think Tank Index Report (Think Tanks and Civil Societies Program, University of Pennsylvania), the Foundation is number 41 (of 60) in the "Top Think Tanks in the United States".