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 now holds equity in the for-profit (valued at ~$130B). However, the source does not provide the specific equity distribution percentages claimed (Foundation 26%, Microsoft 27%, employees 26%, other investors ~21%), nor does it address Sam Altman's equity allocation or lack thereof. The claim contains specific numerical breakdowns and information about Sam Altman that are not present in the provided source text. While the source discusses the same restructuring event and time period (October 2025), it does not contain the detailed equity allocation data needed to verify or contradict the claim.