OpenAI — Legal Structure: Public Benefit Corporation

Note: The source directly confirms all key elements of the claim: (1) the legal structure is a Public Benefit Corporation (PBC), (2) the entity is called OpenAI Group PBC, (3) the restructuring was completed on October 28, 2025, (4) the nonprofit OpenAI Foundation holds 26% equity stake valued at $130 billion, (5) Microsoft holds 27% stake valued at $135 billion. The source also mentions a $500B valuation context (implied by the $130B and $135B stakes representing 26% and 27% respectively). All numerical values align with the claim.