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While the idea of a corporate org chart is well-established and my sources are my own, I would like to give credit to Wikipedia user Domdomegg and his chart at https://commons.wikimedia.org/wiki/File:OpenAI_corporate_structure.svg for inspiring me to make such a chart in the first place.

Evidence supporting the claims of the diagram. Statements are paraphrased, follow the links for the full context. Where the public record is incomplete or reconstructed, I note this explicitly.

• During the recapitalization completed on the 28th of October, 2025, the nonprofit OpenAI, Inc. was renamed the OpenAI Foundation.^[1][2]
• The Foundation remains a nonprofit, specifically it is a 501(c)(3) organization governed by a board of directors.^[1][3]

• That same recapitalization event turned the capped for-profit arm into a Delaware public benefit corporation named OpenAI Group PBC, replacing the former capped-profit model.^[1][4]
• The Delaware and California AGs reviewed the recapitalization and Delaware issued a Statement of No Objection.^[5]

• Corporate disclosure statements in the consolidated copyright lawsuits record that OpenAI L.P. was renamed OpenAI OpCo, LLC in January 2023.^[6]

• Court filings record that OAI Corporation, LLC was transformed from a limited liability company into a corporation, OAI Corporation, in September 2023.^[6]

• Aestas Management Company, LLC was previously named OpenAI Holdings, LP.^[3][6]
• In its litigation corporate disclosure statement, Aestas Management Company, LLC states that it has no corporate parent.^[6]

• As a 501(c)(3) nonprofit, the OpenAI Foundation is governed by its board of directors. OpenAI's official structure page describes this, and nonprofit tax filings confirm.^[1][3]

• At the end of the recapitalization the OpenAI Foundation held a 26% equity stake in OpenAI Group, plus a warrant for additional shares if a valuation milestone is met.^[1][2]
• Despite holding 26% of the equity, the Foundation controls OpenAI Group entirely, appointing its board.^[1][4]
• A court corporate disclosure statement identifies OpenAI GP, LLC as a subsidiary of OpenAI Group PBC.^[6]

• After the recapitalization, Microsoft holds an investment in OpenAI Group PBC of roughly 27% on an as-converted, fully diluted basis, valued at about US$135 billion.^[7][2]

• Current and former employees and various investors hold roughly 47% of OpenAI Group PBC.^[2][4]

• Corporate disclosure statements and nonprofit tax filings identify a chain of intermediate United States entities beneath the nonprofit/PBC: OpenAI Holdings, LLC, OAI Corporation, OpenAI Global HoldCo, Inc., OpenAI Global, LLC, and OpenAI OpCo, LLC.^[6][8][3]
• Nonprofit tax filings show that OpenAI Holdings, LLC is the parent of OAI Corporation.^[3]
• Court corporate disclosure statements place OpenAI Global, LLC beneath OAI Corporation and OpenAI Global HoldCo, Inc.^[6]
• Disclosure statements list OpenAI Global, LLC as a corporate parent of OpenAI OpCo, LLC and OpenAI, LLC.^[8][6]
• Author's Note: the exact arrangement of these weird, layered holding companies has been reconstructed from litigation filings and nonprofit tax filings. The diagram's explanation that the layering is for "tax, liability, and legacy investor terms" is (in my opinion) a reasonable interpretation of this evidence.

• 2024 nonprofit tax filings show seven internationally focused entities controlled by OpenAI, LLC.^[3]
• Author's Note: those filings establish the number of international subsidiaries (7) but the diagram's specific national entities (Ireland, the United Kingdom, Japan, France, Singapore, India and Canada) are the commonly reported countries rather than a single list consistently reported. Individual entities can also be found in OpenAI's published vendor and invoicing guidance.
• Summerlight Technologies Ltd. is OpenAI's Canadian branch. In Canada's federal Registry of Lobbyists it is described as an AI research and deployment company sharing OpenAI's mission, registered at 333 Bay Street, Toronto. It just seems to be the local arm of OpenAI with an unusual name, so I have labelled it as such. I have no clue why it's named that. ^[9]

• Stargate is a joint venture announced in January 2025. The companies involved and providing equity are SoftBank, OpenAI, Oracle and MGX.^[10]
• OpenAI and SoftBank each hold a 40% stake. Oracle and MGX are the other two funders, each reported to commit about US$7 billion.^[11]
• Note: the 40/40 OpenAI/SoftBank split is as reported. Exact percentages for Oracle and MGX are not publicly stated, but they seem to have invested roughly the same amount. The diagram's "~10%" figures for those two are estimates based on the public statements.

• The OpenAI Startup Fund is a VC fund backing AI startups. Its capital was raised from outside limited partners (including Microsoft), and OpenAI itself is not an investor in the fund.^[12]
• A March 2024 SEC filing changed the ownership and control of the fund's general partner to remove Sam Altman's personal ownership.^[12]
• Author's Note: The fund's general-partner and management entities appear grouped with OpenAI's corporate family in litigation filings.^[6] The fund is no longer headed by Sam Altman, but still uses the OpenAI name. Public details about OpenAI's exact relationship with the fund is murky.

• Aestas Management Company, LLC (formerly OpenAI Holdings, LP) is some sort of holding company that helped to manage pooled employee equity in the OpenAI group. Despite this, in litigation filings it has stated it has no corporate parent. ^[3][6] This is likely because it is owned by the employees who recieve equity through it. It has a complicated relationship to OpenAI but is clearly a vehicle have used for employee equity compensation. Aestas's exact post-recapitalization role and ownership are not fully disclosed in public sources.