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OpenAI, Inc. (OpenAI Foundation) has legal form ↓ Corporation exempt under IRC section 501(c)(3); formed 2015; legal domicile Delaware
OpenAI, Inc. reports on its Form 990 for tax year 2024 that it is a corporation exempt under section 501(c)(3), formed in 2015, with Delaware as its state of legal domicile. The return is filed under the name “OpenAI Foundation fka OpenAI Inc”, and its Schedule O states that OpenAI Inc. changed its name to OpenAI Foundation as of 28 October 2025. Copy claim link
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Machine-checked, not reviewed by an editor Stated in source Supported
Supporting evidence: primary · 2 sources; Context: primary · 1 source
Date 2024 · snapshot Scope and limits A self-reported tax filing, read from ProPublica’s render of the IRS e-file data; checkbox states were read from the render’s markup. The certificate of incorporation, any certificate of amendment recording the name change and the IRS determination letter were not inspected, so the 28 October 2025 date is the filer’s own statement. Schedule O also states that the organisation’s members are the individuals serving as its directors, and that the members elect the directors (context below). Legal form describes the entity, not how it is governed in practice.
The evidence 03 primary source Supports the claim
Form 990, tax year 2024: OpenAI Foundation fka OpenAI Inc (ProPublica render of the IRS e-file) ↗ OpenAI Foundation (filer) · 2025-11-17
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Paraphrase The header marks section 501(c)(3) status and the corporation form, gives 2015 as the year of formation and DE as the state of legal domicile, names the filer “OpenAI Foundation fka OpenAI Inc” and has the name-change box checked; the amended-return box is not checked.
Location in source Form 990 header: items B (name change), C (name of organisation), I (tax-exempt status), K (form of organisation), L (year of formation) and M (state of legal domicile)
Machine-checked · 2026-10-04
Source details and check notes Authors OpenAI Foundation (filer) Version ProPublica full-text render of IRS e-file ObjectId 202513219349328476, submission dated 2025-11-17, inspected 2026-10-04; checkbox states read from the render markup. The Internet Archive holds only redirect captures of this render, so no archive copy is cited. Canonical address Open the canonical source ↗ Accessed 2026-10-04 Language English (en) Attribution OpenAI Foundation (fka OpenAI Inc), Form 990 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 Supports the claim
Form 990 Schedule O, tax year 2024: OpenAI Foundation fka OpenAI Inc (ProPublica render) ↗ OpenAI Foundation (filer) · 2025-11-17
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Source excerpt “OpenAI Inc. changed its name to OpenAI Foundation as of October 28,2025.” Location in source Schedule O, explanation for Form 990, Part VI, Section A, line 4
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. 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 O 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 Verbatim quote, re-checked on 2026-10-04 by the integrating session against its own direct fetch of the cited expression (mechanical match after whitespace normalisation). Quoted as filed, including the missing space after the comma. The passage was first proposed and machine-verified in the week 4b research pass. Human editorial review is pending. primary source Context only
Form 990 Schedule O, tax year 2024: OpenAI Foundation fka OpenAI Inc (ProPublica render) ↗ OpenAI Foundation (filer) · 2025-11-17
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Paraphrase The members of the organisation are the individuals who serve from time to time as its directors; the members elect the directors and approve amendments to the governing documents and certain material transactions.
Location in source Schedule O, explanations for Form 990, Part VI, Section A, lines 6, 7a and 7b
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. 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 O 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. 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 legal form or status at a stated date, for example a Delaware public benefit corporation or a nonprofit corporation. Legal form describes the entity, not how it is governed in practice.
Date. Header items are reported for tax year 2024 (1 January to 31 December 2024). The return was submitted on 2025-11-17 according to the render, so the filer name, the checked name-change box and the Schedule O explanation reflect the return as submitted. Formation is given to the year only.
Record ID cs-openai-inc-legal-form-2024