
simonwillison.net
February 13, 2026
3 min read
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

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

Based on its own charter, OpenAI should surrender the race
Mar 8, 2026

Anthropic believes RSI (recursive self improvement) could arrive “as soon as early 2027”
Feb 24, 2026

The Banality of Surveillance
Mar 7, 2026

I’m joining OpenAI
Feb 15, 2026
Source
simonwillison.net
Published
February 13, 2026
Reading Time
3 minutes
Relevance Score
52/100
Why It Matters
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