Institutional dossier
The documented history of OpenAI GP LLC: chronology, people, research, capital and compute, and governance. Every statement opens its source and its limits.
Records dated 2019 to 2025-03-05 · 0 undated
4 claims · 4 sources · 4 not editorially accepted. The counts describe this selection. They do not measure completeness or independent confirmation.
Scope, evidence and limits
Description: Reported in the nonprofit’s tax filings as a disregarded entity directly controlled by the nonprofit, and described by the UK Competition and Markets Authority as the Manager of OpenAI OpCo, LLC.
The records are grouped automatically. No human inspection of the selected claims, source paths or framing is recorded for this dossier. Each source passage shows how it was checked.
The dossier is computed from existing records. It is not a continuous history of the institution, and a missing record does not mean that an event or relationship did not happen. The chronology uses the dates of events and reports, not the date the public could first have known of them. Later sources can describe earlier events.
Select any statement to see its exact claim, qualification, date note, evidence passage, location in the source, source version and review status. The description above is Selekoa’s stored description of the institution, based on these sources:
- Form 990 Schedule R, tax year 2019: OpenAI Inc (ProPublica render)
- Microsoft Corporation's partnership with OpenAI, Inc.: decision on relevant merger situation (ME/7084/23) · Archived copy, captured 2025-05-16: Microsoft Corporation's partnership with OpenAI, Inc.: decision on relevant merger situation (ME/7084/23)
Chronology
Records about the institution itself and documented changes to its frameworks, by year. Expand a year to read the claims. People’s other institutional records and related documents have their own sections. Where a date gives only the year or month, the order within it is unknown.
2019Record year · 2 claims
Record about this institution · Stated in source · Supported
Qualification and date notes
A self-reported tax schedule; the form’s terms are not interpreted under partnership law. OpenAI GP LLC is reported on the same schedule as a disregarded entity of OpenAI Inc; the two records are not joined into a chain of control. The partnership agreement was not inspected.
Reported for tax year 2019; the return was submitted on 2020-11-16 according to the render.
Record about this institution · Stated in source · Supported
Qualification and date notes
A self-reported tax schedule. “Direct controlling entity” is the form’s term and is not interpreted here under corporate law. The schedule gives CA as the legal domicile code of OpenAI GP LLC and OpenAI LP, while a 2023 court filing describes both as Delaware entities; neither is recorded as a legal form.
Reported for tax year 2019; the return was submitted on 2020-11-16 according to the render. No start or end of the relationship is stated.
2024Record year · 1 claims
Record about this institution · Stated in source · Supported
Qualification and date notes
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.
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.
2025Record year · 1 claims
Record about this institution · Stated in source · Supported
Qualification and date notes
The regulator’s description of agreements it reviewed; the LLC Agreement itself was not inspected, and parts of the CMA’s account are redacted. In the same decision the CMA concluded that Microsoft has material influence over OpenAI OpCo’s commercial policy but does not exercise de facto control over it; that finding is not recorded as a control right or as its absence. The 2023 court disclosure names OpenAI, Inc. and OpenAI GP, L.L.C. as OpenAI OpCo’s parent companies (context below).
The arrangement as the CMA describes it in its decision given on 5 March 2025 (full text published 15 April 2025). The LLC Agreement’s date within 2023 and the arrangement’s later continuity are not recorded.