American Opportunity (formerly the Free Congress Research and Education Foundation) is a conservative think tank founded by Paul Weyrich.

[c][2][3] Based in Alexandria Virginia it is a nonprofit[d] research and education organization.

From 2010 through 2018 the organization had been headed by former Governor of Virginia Jim Gilmore.

The current CEO (starting in 2019) is Dan Kreske (a close associate of Jim Gilmore).

[5] Under Gilmore, with the aid of former Reagan-era Department of the Treasury official Gary Robbins, American Opportunity has focused on lowering taxes across the board, with the aim of completely removing all taxes on shareholder dividends and capital gains, as well as removing the inheritance tax entirely.