OpenAI allowed employees to sell up to $30 million worth of shares each in a recent financing, making them some of the earliest financial winners of the artificial-intelligence boom. Last October, more than 600 current and former employees sold their shares in a single stroke, collectively making $6.6 billion. For roughly 75 of them, that meant walking away with the full $30 million, according to people familiar with the matter. Some of them chose to give away the rest, putting their remaining shares in donor-advised funds—charitable investment accounts that commit money for philanthropic causes while also allowing donors to claim…
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