OpenAI creates a foundation worth $130 billion and extends its partnership with Microsoft
After several months of negotiations, OpenAI has officially completed its transition to a for-profit model, while establishing a new non-profit entity called OpenAI Foundation, valued at $130 billion.
This foundation will now oversee the commercial subsidiary OpenAI Group PBC, responsible for the company’s profit-making activities.
OpenAI: A Renewed Partnership with Microsoft Until 2032
Meanwhile, Microsoft and OpenAI have renewed their strategic alliance, extending their agreement until 2032. Microsoft’s stake in OpenAI is now estimated at $135 billion, approximately 27% of the capital, down from 32.5% previously.
This revaluation comes as part of a new financial structure aimed at simplifying fundraising and stabilizing relations between the two companies following months of internal tensions and breakup rumors.
An Independent Committee to Verify AGI Goals
One key aspect of this agreement is the establishment of an independent panel of experts tasked with verifying any claims made by OpenAI regarding the achievement of AGI (Artificial General Intelligence).
Microsoft will retain intellectual property rights over OpenAI models and products until 2032, or until this panel confirms the achievement of AGI.
“The intellectual property rights of Microsoft regarding research — that is, the confidential methods used in the development of the models and systems — will remain in effect until AGI is validated or until 2030, whichever comes first,” OpenAI stated in its announcement.
OpenAI aims to achieve AGI by 2030, a deadline that Microsoft can now pursue on its own or in partnership with other entities — which was previously prohibited.
OpenAI, for its part, regains the freedom to choose its computing providers, with Microsoft no longer holding exclusive preemptive rights.
Toward an IPO by 2027?
According to the Wall Street Journal, OpenAI could go public as early as 2027. This prospect, combined with the new structure and the extended partnership with Microsoft, places the company in a strong position to maintain its technological edge in the global AI race.
This new structure marks a decisive step for OpenAI, which seeks to balance innovation, ethical governance, and financial growth — a delicate equilibrium at a time when the race for artificial intelligence is intensifying.




