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OpenAI GP LLC holds a control right over ↓ OpenAI Global, LLC
The Form 990 for tax year 2024 filed as “OpenAI Foundation fka OpenAI Inc” lists OpenAI Global LLC (with a disregarded single-member LLC) as a related organisation taxable as a partnership whose direct controlling entity is OpenAI GP LLC, and lists OpenAI GP LLC as a disregarded entity whose direct controlling entity is OpenAI Foundation. Copy claim link
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Machine-checked, not reviewed by an editor Stated in source Supported
Supporting evidence: primary · 1 source; Context: primary · 1 source
Date 2024 · snapshot Scope and limits A self-reported tax schedule. The same schedule lists OpenAI Holdings LLC and Aestas LLC with the same direct controlling entity, and further corporate subsidiaries; these are not recorded. The UK CMA describes OpenAI Global, LLC as a newly formed holding entity that functions as the holding company of OpenAI, while the schedule names a separate OpenAI Holdings LLC; which entity served as the holding company is not resolved here.
The evidence 02 primary source Supports the claim
Form 990 Schedule R, tax year 2024: OpenAI Foundation fka OpenAI Inc (ProPublica render) ↗ OpenAI Foundation (filer) · 2025-11-17
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Paraphrase Part III lists “OpenAI Global LLC & Disregarded SMLLC” (EIN 92-3266370) with direct controlling entity OpenAI GP LLC and answers “Yes” in the general-or-managing-partner column; Part I lists OpenAI GP LLC as a disregarded entity whose direct controlling entity is OpenAI Foundation.
Location in source Schedule R, Part III, line (2); Part I, line (1)
Machine-checked · 2026-10-04
Source details and check notes Authors OpenAI Foundation (filer) Version ProPublica render of the same return (ObjectId 202513219349328476, submission 2025-11-17), inspected 2026-10-04; row values read from the render markup. No archive copy of the render exists. Canonical address Open the canonical source ↗ Accessed 2026-10-04 Language English (en) Attribution OpenAI Foundation (fka OpenAI Inc), Form 990 Schedule R for tax year 2024, rendered by ProPublica Nonprofit Explorer. Reuse Public tax filing; no redistribution licence asserted. Selekoa practice: metadata, attributed paraphrases and short attributed quotations under the editorial policy (at most 50 words each; at most 400 quoted words per document across the dataset, and about 10% of a document under about 2,000 words). Documents are linked externally, not redistributed. Publisher terms that forbid quotation override this practice. Check notes Editorial paraphrase, re-checked on 2026-10-04 by the integrating session against its own direct fetch of the cited expression. The integrating session wrote or selected this passage from its own reading of the source; it does not repeat a passage from the week 4b research pass. Human editorial review is pending. primary source Context only
Microsoft Corporation's partnership with OpenAI, Inc.: decision on relevant merger situation (ME/7084/23) ↗ Competition and Markets Authority (United Kingdom) · 2025-04-15
Archived copy, captured 2025-05-16: Microsoft Corporation's partnership with OpenAI, Inc.: decision on relevant merger situation (ME/7084/23) ↗
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Paraphrase After a redaction, footnote 5 describes a newly formed holding entity named OpenAI Global, LLC, which functions as the holding company of OpenAI (defined in the decision as OpenAI OpCo LLC).
Location in source Footnote 5 (to paragraph 19)
Machine-checked · 2026-10-04
Source details and check notes Authors Competition and Markets Authority Version Decision given on 5 March 2025; full text published on 15 April 2025 (cover page). PDF inspected 2026-10-04, byte-identical (SHA-1) to the Internet Archive captures from 2025-05-16; parts are redacted at the parties’ request. Canonical address Open the canonical source ↗ Accessed 2026-10-04 Language English (en) Archive copy Open archived copy, captured 2025-05-16: Microsoft Corporation's partnership with OpenAI, Inc.: decision on relevant merger situation (ME/7084/23) ↗ . Captured 31 days after the recorded publication date. An archive copy shows only what the archive retrieved on 2025-05-16. It does not prove what the page said earlier, and it can differ from the copy checked on 2026-10-04.Attribution Competition and Markets Authority, Microsoft Corporation's partnership with OpenAI, Inc.: decision on relevant merger situation (ME/7084/23). Reuse Crown copyright; quoted briefly under the editorial policy. Selekoa practice: metadata, attributed paraphrases and short attributed quotations under the editorial policy (at most 50 words each; at most 400 quoted words per document across the dataset, and about 10% of a document under about 2,000 words). Documents are linked externally, not redistributed. Publisher terms that forbid quotation override this practice. Check notes Editorial paraphrase, re-checked on 2026-10-04 by the integrating session against its own direct fetch of the cited expression. The integrating session wrote or selected this passage from its own reading of the source; it does not repeat a passage from the week 4b research pass. Human editorial review is pending. Status and meaning Editorial status. Not reviewed by an editor . An exploratory record that no editor has accepted. This status does not say whether a person has read any linked passage. Each evidence record above shows how it was checked.
Relation. A documented right through which the subject controls, or shapes the governance of, the object — controlling it as sole member or general partner, holding its voting control, or electing, appointing or removing its directors — through a named instrument and from a stated date. Stage separates planned, announced or agreed arrangements from effective ones. A control right is not an ownership share: an equity stake, an observer seat or a board seat is not control, and none is inferred from another.
Date. Reported for tax year 2024; the return was submitted on 2025-11-17. The schedule gives the controlling entity’s name as “OpenAI Foundation”, the name the filer says it adopted on 28 October 2025, after the tax year.
Record ID cs-openai-990-2024-gp-llc-controls-global