The Heritage Foundation, a D.C. think tank "whose mission is to formulate and promote conservative public policies based on the principles of free enterprise, limited government, individual freedom, traditional American values, and a strong national defense," and Heritage Action for America, which takes "the conservative policy visions outlined by our sister organization," and makes them "a reality," "have teamed up to outline specific recommendations for the 114th Congress."

The document is titled Opportunity for All, Favoritism to None. This should not be confused with America's Opportunity For All, a Heritage publication issued in 2013 that "grows out of and expands upon the fiscal solution that Heritage first offered two years ago in Saving the American Dream, our comprehensive plan to fix the debt, cut spending, and restore prosperity by balancing the budget within a decade and restructuring entitlement programs to preserve them for future generations of American."

The new document shares its name with the theme of the 2015 Conservative Policy Summit, hosted by Heritage Action for America, that took place at the Heritage Foundation on January 12 & 13.