In the context of the rapid rise of the global artificial intelligence sector, OpenAI is undertaking an important strategic restructuring aimed at transforming its charitable division PBC (Public Benefit Corporation) into a profit-making entity. According to insiders, OpenAI has initially valued this newly established charitable division at $30 billion, but there remains no clear answer regarding the stake Microsoft's $14 billion investment will represent. During these negotiations, the OpenAI board is busy discussing.