OpenAI完成资本重组，微软持股27%

Core Insights - OpenAI has completed a capital restructuring, establishing a structure that positions it as a nonprofit organization controlling a for-profit business [1] - The nonprofit organization is now called OpenAI Foundation, which holds approximately $130 billion in equity of its for-profit division [1] - The for-profit division has been rebranded as OpenAI Group PBC, which is now classified as a public benefit corporation [1] - Microsoft supports this restructuring and estimates its investment in OpenAI Group PBC to be valued at around $135 billion, representing 27% of the diluted shares [1]