Explore the documentary record

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.

The publisher’s description of its structure; the partnership agreement was not inspected. The post’s caption says that in its paperwork “the general partner” refers to OpenAI Nonprofit, while the tax year 2019 Form 990 lists OpenAI GP LLC, a disregarded entity of OpenAI Inc, as the partnership’s direct controlling entity. These records do not settle which entity was the general partner in law. The 2019 post also lists the board’s members; that list is not recorded here.

Date of the announcement (day precision).

A board list as of 11 March 2019 (the source’s footnote); it does not establish when the person joined or left the board. The source gives the nonprofit’s legal name as OpenAI Inc.

Board as of 11 March 2019, as the source’s footnote states.

A board list as of 11 March 2019 (the source’s footnote); it does not establish when the person joined or left the board. The source gives the nonprofit’s legal name as OpenAI Inc.

Board as of 11 March 2019, as the source’s footnote states.

A board list as of 11 March 2019 (the source’s footnote); it does not establish when the person joined or left the board. The source gives the nonprofit’s legal name as OpenAI Inc.

Board as of 11 March 2019, as the source’s footnote states.

A board list as of 11 March 2019 (the source’s footnote); it does not establish when the person joined or left the board. The source gives the nonprofit’s legal name as OpenAI Inc.

Board as of 11 March 2019, as the source’s footnote states.

A board list as of 11 March 2019 (the source’s footnote); it does not establish when the person joined or left the board. The source gives the nonprofit’s legal name as OpenAI Inc.

Board as of 11 March 2019, as the source’s footnote states.

A board list as of 11 March 2019 (the source’s footnote); it does not establish when the person joined or left the board. The source gives the nonprofit’s legal name as OpenAI Inc.

Board as of 11 March 2019, as the source’s footnote states.

A board list as of 11 March 2019 (the source’s footnote); it does not establish when the person joined or left the board. The source gives the nonprofit’s legal name as OpenAI Inc.

Board as of 11 March 2019, as the source’s footnote states.

A board list as of 11 March 2019 (the source’s footnote); it does not establish when the person joined or left the board. The source gives the nonprofit’s legal name as OpenAI Inc.

Board as of 11 March 2019, as the source’s footnote states.

The announcement does not name the legal entity; the record assigns the board to OpenAI, Inc., the nonprofit that OpenAI’s 2019 note names as OpenAI Inc and that, according to OpenAI’s structure page, has always governed and controlled the for-profit (context evidence). No end date is recorded here.

Announcement date; the source says he “has joined”, without a start date.

The announcement does not name the legal entity; the record assigns the board to OpenAI, Inc., the nonprofit that OpenAI’s 2019 note names as OpenAI Inc and that, according to OpenAI’s structure page, has always governed and controlled the for-profit (context evidence). No end date is recorded here.

Announcement date; not a start date.

An announcement of a board decision; the board’s stated reasons and later reviews are not recorded. The departure as CEO is a separate record. Altman’s return as CEO later that month is recorded separately, as is his return to the board in March 2024. The announcement describes OpenAI, Inc. as the 501(c)(3) that acts as the overall governing body for all OpenAI activities.

Date of the announcement (day precision), also matched in the Internet Archive capture of 2023-11-17. No separate effective time is stated.

An announcement; it does not say whether Brockman remained a director. OpenAI’s summary of 8 March 2024 refers to the removal of Sam Altman and Greg Brockman from the board on 17 November 2023 (context below); the review it summarises and its findings are not recorded.

Date of the announcement (day precision).

A dated board list. It does not establish when the director joined or left; the new initial board announced on 29 November 2023 did not include her.

Board composition as stated in the announcement of that date.

A dated board list. It does not establish when the director joined or left; the new initial board announced on 29 November 2023 did not include her.

Board composition as stated in the announcement of that date.

A documented board role at the date of the announcement, recorded against OpenAI, Inc. for the reason given in the record of Bret Taylor as chair of the initial board. OpenAI’s March 2019 announcement, as captured on 2019-03-11, already listed Adam D’Angelo among the nonprofit board’s non-employee members (context below); no continuous term is inferred from the two dates.

Date of the announcement. No start or end date is inferred.

A documented board role at the date of the announcement, recorded against OpenAI, Inc. for the reason given in the record of Bret Taylor as chair of the initial board. OpenAI’s structure page captured on 2025-10-29 still lists him among the OpenAI Foundation’s directors; later changes are not recorded.

Date of the announcement. No start or end date is inferred.

An announcement about a board seat only; Sutskever’s separate departure from the company was announced in May 2024. The post gives no reason, and none is recorded.

Date of the announcement (day precision).

A documented board role at the date of the announcement. The post does not name the legal entity; the role is recorded against OpenAI, Inc., whose board OpenAI’s announcement of 17 November 2023 describes as the overall governing body. The same post says that the board would include a non-voting observer for Microsoft (context below); an observer seat is not a control right and is not recorded as one.

Date of the announcement. The board’s start date is not stated; no end is inferred.

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.

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.

An announced future step (“will rejoin”). The same announcement names three newly elected board members, who are not recorded here, and summarises a review whose findings are not recorded.

Date of the announcement. The effective date of the return is not stated.

Announced board membership; no end date is recorded here.

Announcement date.

Announced board membership; no end date is recorded here.

Announcement date; the review announcement of the same day calls it an election of new members.

Announced board membership; no end date is recorded here.

Announcement date; the review announcement of the same day calls it an election of new members.

The announcement does not name the legal entity; the record assigns the board to OpenAI, Inc., the nonprofit that OpenAI’s 2019 note names as OpenAI Inc and that, according to OpenAI’s structure page, has always governed and controlled the for-profit (context evidence). A recommending committee as announced, not evidence of how it has operated.

Announcement date of the committee’s formation.

The announcement does not name the legal entity; the record assigns the board to OpenAI, Inc., the nonprofit that OpenAI’s 2019 note names as OpenAI Inc and that, according to OpenAI’s structure page, has always governed and controlled the for-profit (context evidence). No end date is recorded here.

Announcement date; the source says he joined “today”.

The announcement does not name the legal entity; the record assigns the board to OpenAI, Inc., the nonprofit that OpenAI’s 2019 note names as OpenAI Inc and that, according to OpenAI’s structure page, has always governed and controlled the for-profit (context evidence).

Announcement date; not a start date.

The announcement does not name the legal entity. OpenAI’s structure page, as retrieved on 15 October 2026, lists him among the directors of the OpenAI Foundation board (context).

Announcement date; not a start date.

An announced plan, not an effective arrangement; the October 2025 certificate of incorporation and the Delaware Attorney General’s statement are recorded separately. The post says the decision followed dialogue with the offices of the Attorneys General of Delaware and California. The object is OpenAI as a whole, as the post states it.

Date of the announcement (day precision), also matched in the Internet Archive capture of 2025-05-05.

The Foundation’s holding of the Class N share rests on OpenAI’s statements and on its representation to the Delaware Attorney General; no share register was inspected. A director-election right is not an ownership share: OpenAI states that the Foundation held a 26% equity stake at the closing. Whether these rights amount to control in law is set aside, and whether the control is substantive is a separately recorded dispute.

The certificate’s filing date; OpenAI’s page describes the structure announced on 28 October 2025 (quote matched in the capture of 2025-10-29).

A consent right over listed actions, recorded as a veto; it is not ownership and not day-to-day control. OpenAI represented to the Delaware Attorney General a sixth approval right, over the PBC’s Corporate Governance Guidelines, to be set out in definitive documents that were not inspected.

The certificate’s filing date.

The certificate also lets holders of two-thirds of the other voting power remove directors, up to one-third of the board in twelve months; the Class N right is not exclusive. The holder’s identity rests on OpenAI’s statements, as in the record of the Foundation’s right to elect the board.

The certificate’s filing date.

One of two simultaneous appointments to the boards of the OpenAI Foundation and OpenAI Group PBC; no start date is given.

Announcement date. Publication date from OpenAI’s own news feed (openai.com/news/rss.xml, retrieved 2026-10-15); the reader-relay text does not carry it.

One of two simultaneous appointments to the boards of the OpenAI Foundation and OpenAI Group PBC; no start date is given.

Announcement date. Publication date from OpenAI’s own news feed (openai.com/news/rss.xml, retrieved 2026-10-15); the reader-relay text does not carry it.

An announced appointment and its stated terms; no later change is recorded. Paul Christiano was earlier named as an initial Trustee of Anthropic’s Long-Term Benefit Trust.

Date of the announcement. No separate start date is stated.

A company description of governance; it does not evidence how the committee has exercised its role.

Arrangement as shown on the page when retrieved on 15 October 2026; the page is undated. Not a start date. The page describes the structure announced on 28 October 2025.