OpenAI plans to transition its for-profit subsidiary into a Delaware Public Benefit Corporation (PBC) to attract investors while maintaining its non-profit mission. This shift comes amid significant financial losses, projected at $5 billion this year. The new structure aims to enhance shareholder incentives while ensuring that the non-profit continues its philanthropic goals. OpenAI's move reflects a growing trend in the AI industry, with similar models adopted by companies like Anthropic and xAI.