Core Insights - OpenAI has completed a capital restructuring to establish a non-profit organization controlling its for-profit business [1] - The non-profit entity is now called OpenAI Foundation, holding approximately $130 billion in equity of the for-profit sector [1] - The for-profit division is rebranded as OpenAI Group PBC, which is now classified as a public benefit corporation [1] Ownership Structure - Under the new structure, OpenAI Foundation will own 26% of the for-profit division [1] - Current and former employees, along with investors, collectively hold 47% of the for-profit division [1] - Microsoft supports this restructuring, with its investment in OpenAI Group PBC currently valued at approximately $135 billion, equating to 27% of the diluted shares [1]