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OpenAI completes restructure, solidifying Microsoft as a major shareholder

Word Count: 130 | Estimated Reading Time: 1 minute

OpenAI CEO Sam Altman speaks to media following a Q&A at the OpenAI data center in Abilene, Texas, U.S., Sept. 23, 2025.

Shelby Tauber | Reuters

OpenAI on Tuesday announced it has completed its recapitalization, cementing its structure as a nonprofit with a controlling stake in its for-profit business.

The artificial intelligence startup said its nonprofit is now called the OpenAI Foundation, and it holds an equity stake worth about $130 billion in its for-profit arm. OpenAI said its for-profit arm is now a public benefit corporation, called OpenAI Group PBC.

Microsoft said it supports OpenAI’s recapitalization and now holds an investment in the PBC that is valued at $135 billion, or roughly 27% of the company on an as-converted diluted basis.

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