OPENAI INC

As filed

Subsection

03

NTEE code

U40

Classification

8000

Street

1455 3RD ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

• Since its founding, the Organization has undertaken a wide range of charitable initiatives, such as sponsoring a comprehensive basic income study, supporting economic impact research, and experimenting with education-centered programs like OpenAI Foundation Scholars. The Organizations efforts also included supporting a number of other public charities focused on AI research, safety, and economic impact. In 2024, among other grant initiatives, the Organization supported a number of AI alignment research, AI safety research, and economic empowerment initiatives. The Organization is the governing body for all of OpenAI Foundation and holds an interest in OpenAI Foundations operating entities. Each of the Organizations related organizations is legally bound to pursue the Organizations mission. Through its control of the OpenAI for-profit entities, additional milestones were accomplished in 2024 including: 1. In furtherance of its research initiatives and taking steps towards safe deployment of powerful model capabilities, OpenAI shared early research progress for Soraa long-duration, high-fidelity text-to-video model. In parallel, the model was made available to domain experts in areas like misinformation, hateful content, and bias to provide valuable testing, and OpenAI engaged with policymakers, educators and artists around the world to understand their concerns and to identify positive use cases for this new technology.2. Recognizing the importance of building general-purpose artificial intelligence that safely benefits humanity as AI models reach new levels of capabilities, the Organization formed the independent Safety and Security Committee (SSC) in May, 2024, currently chaired by director Zico Kolter, to oversee critical safety and security measures related to model development and deployment. Over a period of 90 days, the SSC developed recommendations across five key areas ranging from independent governance, security enhancement, transparency, collaboration, and unifying safety frameworks, which the Organization and its related entities adopted. 3. Continuing its commitment to make the benefit of artificial intelligence widely available and broadly beneficial, OpenAI made available for free the OpenAI o1-mini model, a faster, cheaper reasoning model that is particularly effective at coding, making it a powerful, cost-effective model for developers around the world.4. As part of exploring how AI benefits the scientific community, OpenAI and Los Alamos National Laboratory (LANL) one of the United States leading national laboratories announced a partnership to study how artificial intelligence can be used safely by scientists in laboratory settings to advance bioscientific research.5. As part of ongoing alignment and safety research, OpenAI introduced deliberative alignmenta training paradigm that directly teaches reasoning LLMs the text of human-written and interpretable safety specifications. In addition, OpenAI shared two papers on red teaminga white paper detailing how we engage external red teamers to test our frontier models, and a research study that introduces a new method for automated red teaming.These contributions to the advancement of AI technology, along with the continuous study on the broader benefits and impacts of AI, are critical steps in moving the Organization towards the development of safe, effective, and productive general-purpose artificial intelligence that benefits all humanity.

  Expenses $7,672,066 · Grants $7,610,333

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.

Filings

• 2024

  Revenue

  $691,271

  Expenses

  $7,775,308

  Contributions

  $4,433

  Grants paid

  $7,610,333

• 2023

  Revenue

  $5,363,248

  Expenses

  $2,866,846

  Contributions

  $5,023,159

  Grants paid

  $2,641,712

• 2022

  Revenue

  $44,485

  Expenses

  $1,294,149

  Contributions

  $1,611

  Grants paid

  $363,333

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

• 2021 · 990

  Revenue

  $11,728

  Expenses

  $1,389,564

  Assets (EOY)

  $19,976,363

• 2020 · 990

  Revenue

  $3,481,784

  Expenses

  $12,990,543

  Assets (EOY)

  $21,376,567

• 2019 · 990

  Revenue

  $31,932,729

  Expenses

  $3,332,917

  Assets (EOY)

  $31,040,138

• 2018 · 990

  Revenue

  $49,968,631

  Expenses

  $51,549,009

  Assets (EOY)

  $25,926,281

• 2017 · 990

  Revenue

  $33,228,665

  Expenses

  $28,668,228

  Assets (EOY)

  $10,488,224

• 2016 · 990

  Revenue

  $13,807,074

  Expenses

  $11,237,676

  Assets (EOY)

  $2,662,055

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Form 990-N e-Postcard, tax year 2015

Tax period

1 January 2015 to 31 December 2015

Principal officer

Chris Clark

Mailing address

335 Pioneer WayMountain View CA 94041

As filed, from the IRS e-Postcard file of 2 November 2026. The IRS publishes only each organization's most recent postcard, so earlier years are not shown. A 990-N carries no financial detail. The postcard also gives the principal officer's address, which is not shown here.

Grants made

• Meridian Prime Inc

  $1,000,000

  2024 · AI Safety Fund

• Carnegie Mellon University

  $950,000

  2024 · Superalignment Research Grant

• UC Berkeley

  $950,000

  2024 · Superalignment Research Grant

• Stanford University

  $524,000

  2024 · Superalignment Research Grant

• Harvard University

  $518,000

  2024 · Superalignment Research Grant

• Operation Hope Inc

  $500,000

  2024 · Research AI Economic Opportunity

• Turnio PBC

  $500,000

  2024 · LLMs for Education/Health/Economics

• Princeton University

  $420,000

  2024 · Superalignment Research Grant

• New York University

  $395,000

  2023 · Ethics & Journalism Grant

• Duke University

  $333,333

  2023 · Research AI Morality

The 10 largest by cash amount. The API serves every itemized grant.

Where these grants went next →

Grants received

• DONOR ADVISED CHARITABLE GIVING

  $5,000,000

  2023 · PUBLIC, SOCIETAL BENEFIT

Taxable family

From Schedule R Parts I, III and IV: entities that legally are the filer, and taxable partnerships, corporations and trusts it is related to. These record ownership and control, not shared board members or money.

Other IRS files