OpenAI Foundation — Notable For: Post-restructuring equity: Foundation 26%, Microsoft 27%, employees 26%, other investors ~21%. Sam Altman received no equity in the restructuring despite earlier reports of up to $10.5B.

NoteThe source confirms a recapitalization occurred and that the OpenAI Foundation now holds equity in the for-profit. However, the source does not disclose the specific equity ownership breakdown percentages claimed (Foundation 26%, Microsoft 27%, employees 26%, other investors ~21%), nor does it mention Sam Altman's equity allocation or lack thereof. The claim's specific numerical equity distribution and Sam Altman details are not addressed in the provided source text, making these aspects unverifiable from this source alone.