OpenAI plans to restructure into a for-profit public benefit corporation. It will need to show how it can help the public in the process.

Called OpenAI, the nonprofit told the IRS its goal was to “advance digital intelligence in the way that is most likely to benefit humanity as a whole.

The application, which nonprofits are required to disclose and which OpenAI provided to The Associated Press, offers a view back in time to the origins of the artificial intelligence giant that has since grown to include a for-profit subsidiary recently valued at $157 billion by investors.

The artificial intelligence maker OpenAI may face a costly and inconvenient reckoning with its nonprofit origins even as its valuation recently exploded to $157 billion.

OpenAI indicated it did not plan to enter into any joint ventures with for-profit organizations, which it has since done. It also promised to make its research freely available to the public.