Microsoft has confirmed that its revenue-sharing agreements with OpenAI are reciprocal, ensuring that key elements of their partnership will remain intact through 2030.

As part of this transition, Microsoft has withdrawn support for additional training of OpenAI's ChatGPT, impacting two major data center deals.

However, OpenAI is reportedly planning to reduce the revenue share it allocates to Microsoft as part of a broader restructuring effort.

Discussions between OpenAI and Microsoft are ongoing to finalize the specifics of this restructuring, but neither company has commented further on the changes.

This decision is largely influenced by the rapidly evolving artificial intelligence industry, which is experiencing significant growth.

OpenAI's CEO recently announced that the organization will not transition into a fully for-profit entity, maintaining control over its for-profit division.

These changes may influence future collaborations between OpenAI and Microsoft, particularly in areas like AI development and cloud services.

By reducing the revenue share to Microsoft, OpenAI aims to retain a larger portion of its earnings, positioning itself for future growth.

In conjunction with these changes, OpenAI is planning a $40 billion funding round led by SoftBank, which could elevate its valuation to around $300 billion.

As part of its restructuring, OpenAI is moving towards establishing its for-profit division as a Public Benefit Corporation while remaining under the oversight of its nonprofit arm.

The restructuring is expected to limit the influence of OpenAI's CEO, Sam Altman, as the nonprofit parent retains control over the organization.

OpenAI's recent announcement on May 5, 2025, reflects a revision of its corporate plan to maintain nonprofit oversight of its for-profit operations.