Analysis of OpenAI's IRS tax filings shows how its core mission evolved from open collaboration to AGI-focused brevity, with notable removals of 'open sharing' and 'safety' commitments.

As a registered 501(c)(3) nonprofit, OpenAI must annually file tax documents with the IRS that legally define its mission—a requirement that creates an unexpected paper trail revealing the organization's philosophical evolution. These filings, accessible through ProPublica's Nonprofit Explorer, show how OpenAI's stated purpose transformed significantly between 2016 and 2024, particularly as it transitioned from research initiative to AI powerhouse.
The original 2016 mission emphasized openness and non-commercial intent: "OpenAIs goal is to advance digital intelligence in the way that is most likely to benefit humanity as a whole, unconstrained by a need to generate financial return. We think that artificial intelligence technology will help shape the 21st century, and we want to help the world build safe AI technology and ensure that AI’s benefits are as widely and evenly distributed as possible. Were trying to build AI as part of a larger community, and we want to openly share our plans and capabilities along the way." Notably, this version contained grammatical quirks like a missing apostrophe in "OpenAIs" and explicitly rejected profit motives.
By 2018, OpenAI removed its commitment to "openly share our plans and capabilities," signaling early retreat from transparency ideals. The 2020 filing further streamlined the statement by deleting "as a whole" from the "benefit humanity" clause. Both versions retained the foundational rejection of financial constraints.
The most substantial rewrite emerged in 2021, replacing "digital intelligence" with "general-purpose artificial intelligence" (AGI) while shifting agency: Instead of helping the world build safe AI, OpenAI declared it would directly "develop and responsibly deploy safe AI technology." The phrasing also grew more confident, changing "most likely to benefit" to simply "benefits humanity."
In 2022, a single-word insertion added "safely" before "benefits humanity," creating the phrase "build ... (AI) that safely benefits humanity." This version maintained the financial return disclaimer despite OpenAI having launched its for-profit subsidiary years earlier.
The 2024 filing marks the starkest departure, condensing the mission to a single sentence: "OpenAIs mission is to ensure that artificial general intelligence benefits all of humanity." This version eliminates:
- Any mention of safety precautions
- References to financial constraints
- Collaborative language about community building
The simplification coincides with OpenAI's increasing commercialization and market dominance. While "all of humanity" expands previous phrasing, the removal of "safety" and transparency commitments raises questions about accountability frameworks as AGI development accelerates. For context, similar documents from Anthropic show less dramatic shifts.
These revisions, compiled in a GitHub Gist tracking annual changes, illustrate how regulatory paperwork can unintentionally chronicle an organization's strategic pivots. The evolution from open-source idealism to AGI-focused brevity reflects broader industry trends where commercial pressures often reshape founding principles.

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