OpenAI’s unusual equity structure makes it difficult for employees to donate a portion of their holdings to charity.

For OpenAI, which has a highly unusual equity structure due to its origination ... OpenAI unique among tech startups is that it was set up as a nonprofit research lab in 2015, and has continued ...

Altman said that converting from a limited liability company to a public benefit corporation “just sets us up to be a more understandable structure ... to set up a joint company with OpenAI ...

A simplified for-profit structure is considered more attractive to investors, but on a call with reporters on Monday, OpenAI chief executive ... term of art under the tax law.” ...

A simplified for-profit structure is considered more attractive to investors, but on a call with reporters Monday, OpenAI Chief Executive ... a term of art under the tax law.” ...