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

NoteThe source confirms the entity name change to 'OpenAI Foundation' on October 28, 2025, and confirms it is a nonprofit. It also references Delaware in the context of regulatory dialogue. However, the source does not explicitly state that the OpenAI Foundation holds 501(c)(3) tax-exempt status. While the source confirms it is a nonprofit and the date/name change are accurate, the specific IRS classification (501(c)(3)) is not mentioned in the provided text. This is a partial confirmation because the core facts (name, date, nonprofit status, Delaware involvement) are confirmed, but the specific legal classification is unverified.