OpenAI Foundation — Legal Structure: 501(c)(3) nonprofit (Delaware)

NoteThe source confirms the entity name change to 'OpenAI Foundation' on October 28, 2025, and confirms it is a nonprofit. However, the source does not explicitly state that the OpenAI Foundation holds 501(c)(3) tax-exempt status or that it is incorporated in Delaware. These are standard attributes of U.S. nonprofits but are not directly stated in the provided text. The claim's specific legal designations (501(c)(3) and Delaware incorporation) are unverifiable from this source, though the nonprofit status and name/date are confirmed.