Microsoft and OpenAI have agreed to a non‑binding deal enabling OpenAI to restructure its corporate governance. The agreement allows the OpenAI nonprofit parent to hold a significant equity stake—valued at over $100 billion—in the OpenAI Public Benefit Corporation, which develops and commercialises its AI models. Microsoft, OpenAI’s largest investor and strategic partner, will continue its collaboration through Azure cloud services and product integrations. The restructure aims to strengthen oversight, align with OpenAI’s mission, and secure long‑term stability while maintaining innovation. The deal reflects both companies’ commitment to advancing AI development under a governance model balancing commercial growth with public benefit.


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