OpenAI Foundation — Notable For: Post-restructuring equity: Foundation 26%, Microsoft 27%, employees 26%, other investors ~21%. Sam Altman received no equity in the restructuring despite earlier reports of up to $10.5B.

NoteThe source confirms a recapitalization occurred and that the OpenAI Foundation holds equity, but it does not provide the specific equity distribution percentages claimed (Foundation 26%, Microsoft 27%, employees 26%, other investors ~21%). The source also does not mention Sam Altman's equity allocation or lack thereof. The claim's specific numerical breakdown of ownership stakes cannot be verified from this source text. The source discusses the recapitalization in general terms but omits the granular ownership structure details that would be needed to confirm or contradict the claim.