OpenAI Foundation — Legal Structure: 501(c)(3) nonprofit (Delaware)

Note: The claim has two components: (1) legal structure = 501(c)(3) nonprofit, and (2) jurisdiction = Delaware. The source confirms the entity name change to OpenAI Foundation on October 28, 2025, and confirms it is a nonprofit. However, the source text does not explicitly mention '501(c)(3)' status or Delaware incorporation. The source does mention 'constructive dialogue with the offices of the Attorneys General of California and Delaware,' which suggests Delaware involvement but does not definitively confirm Delaware incorporation. The 501(c)(3) status is a standard assumption for nonprofits but is not stated in the provided excerpt.