OpenAI currently has a unique non-profit structure

The ChatGPT-maker is considering changes to its corporate structure to make it more attractive to investors amid a funding round that would value the startup at more than $100 billion, the Financial Times reported.

OpenAI currently has a unique non-profit structure. Investors are issued equity by its for-profit subsidiary, governed by its non-profit board.

Apple and Nvidia are reportedly in talks to participate in the investment round, along with existing partners Microsoft.