OpenAI is transitioning from a non-profit to a for-profit model to attract significant investments and provide employee liquidity, while maintaining a non-profit segment for ethical oversight. This shift follows notable executive departures, including CTO Mira Murati, and aims to raise $6.5 billion from investors like Microsoft and Apple, potentially valuing the company at $150 billion. The restructuring underscores the growing financial demands of AI research and the challenges of balancing profitability with ethical AI development.