On February 23, 2015, the Urban Institute’s Center on Nonprofits and Philanthropy conducted a survey of community foundations and the IRA Charitable Rollover provision. All community foundations with total assets of $5 million or more were invited to take the survey. By March 13, 2015, we received complete or partial responses from 203 of the 605 eligible foundations. The results reported here are weighted to represent the full community foundation universe. The response rate for the survey was 33 percent.