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This report presents a paper and highlights from The California Forum on Health Care Conversions and Philanthropy: Moving the Dialogue Forward . This meeting, co-sponsored by Grantmakers In Health and The Aspen Institute's Nonprofit Sector Research Fund, engaged grantmakers, consumer groups, regulators, and policymakers in dialogue on critical issues related to philanthropy that arise in health care conversions in California and nationwide. The report focuses on the new foundations that have been established from the sale or transfer of assets of nonprofit hospitals, HMOs, and insurance providers to for-profit providers. It includes opinions by a diverse group of stakeholders on the mission, governance, and impact of the new health foundations and the broad policy, practice, and research implications of conversion activity. Part of the Nonprofit Sector Research Fund Dialogue Series.