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. It also mentions Delaware in the context of regulatory dialogue. However, the source does not explicitly state the 501(c)(3) tax-exempt status. While it is reasonable to infer that a nonprofit founded in 2015 with a charitable mission would be 501(c)(3), the source does not directly state this classification. The claim includes three components: (1) name = 'OpenAI Foundation' ✓ confirmed, (2) legal structure = '501(c)(3) nonprofit' ✗ unverified (source says 'nonprofit' but not '501(c)(3)'), (3) jurisdiction = 'Delaware' ✓ partially confirmed (Delaware mentioned but not explicitly as incorporation state). This is 'partial' because the core claim about 501(c)(3) status is not explicitly addressed in the source.