
simonwillison.net
February 13, 2026
3 min read
52/100
Summary
OpenAI, as a 501(c)(3) non-profit, is required to file tax returns with the IRS that include a brief description of its mission or significant activities. The IRS uses this information to assess whether the organization adheres to its mission and qualifies for tax-exempt status.
Key Takeaways

Our principles
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OpenAI has deleted the word 'safely' from its mission
Feb 13, 2026

Based on its own charter, OpenAI should surrender the race
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Anthropic believes RSI (recursive self improvement) could arrive “as soon as early 2027”
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Sam Altman's response to Molotov cocktail incident
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