OpenAI and Microsoft Solidify Partnership in New Restructuring Deal

On 12 September 2025, OpenAI announced the completion of a new corporate restructuring in which its nonprofit parent will retain governing authority, and OpenAI and Microsoft will each hold about 30% equity, establishing a parity between the two partners. According to the article, the move reinforces OpenAI’s governance model and charts the growth of an AI powerhouse valued at over $100 billion.

OpenAI Chairman Bret Taylor emphasised that, despite becoming a Public Benefit Corporation, its governance remains guided by the nonprofit parent to ensure safety decisions align with the mission of ensuring AGI benefits all of humanity. The restructuring was accompanied by a memorandum of understanding with Microsoft, marking the end of months of negotiations, with Microsoft having invested more than $13 billion in OpenAI since 2019 and closely integrating Azure with ChatGPT and Copilot.

The piece notes that ChatGPT surpasses one billion users and revenues from subscriptions are projected to reach $10 billion, while OpenAI faces substantial compute expenses and expects 45% of revenue to fund R&D by 2030, and 25% for inference computing. It also mentions ongoing litigation from Elon Musk and a year-end deadline to secure $19 billion in financing, alongside a new $50 million nonprofit grant programme.