That's from the nonprofit parent's 990 filing with the Internal Revenue Service, a form that has to be filled out by organizations wishing to maintain their tax-exempt status. Thad Calabrese, a professor of public and nonprofit financial management at New York University, said OpenAI's current status is confusing, and is unlike anything he has seen in the nonprofit world. He said OpenAI could give up its nonprofit status, and he cited the Blue Cross Blue Shield Association, which in 1994 allowed associated nonprofit medical insurance plans to switch into for-profit entities. An OpenAI spokesperson didn't respond to a question about whether the organization is considering giving up its nonprofit status. Unlike OpenAI, Mozilla never raised money from venture and corporate investors, who expect returns on their investments.

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Persons: Sam Altman, OpenAI's financials, OpenAI, That's, PlainSite, Altman, Helen Toner, Tasha McCauley, Ilya Sutskever, Thad Calabrese, Calabrese, didn't, Mark Surman, Surman, Altman's, hasn't, Bret Taylor Organizations: Internal Revenue Service, CNBC, New York University, Shield Association, Mozilla Foundation, Mozilla Corporation, Mozilla, Microsoft, Duke University Locations: California