The problem is that you don't understand how tax exemption works?
According to the OpenAI charter, their mission is to "ensure that artificial general intelligence benefits all of humanity." That's their legally binding mission - not selling cloud services by the token or licensing their models to companies like Microsoft and Apple. Any lawyer with half a brain would have advised them that those activities would almost certainly be found by the IRS and the courts to be unrelated business activities, so they spun them off as a for-profit corporation instead of taking an entirely unnecessary risk.
Just because their product is vaguely AGI related doesn't mean it has anything to do with their actual mission.
According to the OpenAI charter, their mission is to "ensure that artificial general intelligence benefits all of humanity." That's their legally binding mission - not selling cloud services by the token or licensing their models to companies like Microsoft and Apple. Any lawyer with half a brain would have advised them that those activities would almost certainly be found by the IRS and the courts to be unrelated business activities, so they spun them off as a for-profit corporation instead of taking an entirely unnecessary risk.
Just because their product is vaguely AGI related doesn't mean it has anything to do with their actual mission.