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On May 12, 2026, Sam Altman, CEO of OpenAI, testified in court to defend against a legal lawsuit filed by former co-founder Elon Musk regarding the company's structure. In response to Musk's claims that OpenAI had "stealed charitable benefits" by establishing a for-profit subsidiary, Altman strongly refuted this, stating that the non-profit foundation has grown into one of the world's largest charities and is making a significant impact.
During the trial, both sides clashed over the legality of OpenAI's transition from a non-profit to a for-profit structure. Musk's lawyer questioned why the OpenAI Foundation, with assets of around $200 billion, had long lacked full-time employees, and Chairman Bret Taylor explained that the challenge of monetizing assets had been resolved through restructuring in 2025. Altman specifically revealed internal conflicts during a key funding period in 2017, stating that Musk's demands for control over the company were concerning. According to Altman, Musk once proposed that if he were to die, OpenAI should be passed on as an inheritance to his children.
Additionally, Altman criticized Musk's management style as unsuitable for a top-tier research lab, pointing out that Musk had previously demanded researchers be ranked and laid off in large numbers, causing long-term damage to the company culture. Although Musk left the board after the conflict and founded xAI, evidence showed that Altman continued to report progress to him and invited him to participate in investments. This trial revealed deep divisions within leading generative AI companies between commercialization and a non-profit vision, and the case's outcome will have a profound impact on the governance structure and legal boundaries of the AI industry.