Request for OpenAI Inc. lobbying activities

To Whom It May Concern:

Pursuant to the Freedom of Information Act, I hereby request the following records:

Those pertaining to the lobbying activities of OpenAI Inc. (EIN: 81-0861541). Specifically, I am seeking:

Detailed records related to the organization's lobbying expenditures as reported on Schedule C (Form 990, see attached) for tax years 2020 through 2023, including but not limited to:

a. Documentation detailing how the reported direct lobbying expenditures were allocated and spent.
b. Information on specific legislation or representatives that were the focus of lobbying efforts.
c. Records of grassroots lobbying activities and associated expenses.
d. Any communications or records related to the organization's lobbying strategies and objectives.

Supporting documentation for the following specific expenditures reported on Schedule C:

2020: $799,527 (total lobbying expenditures)
2021: $213,956 (total lobbying expenditures)
2022: $204,415 (total lobbying expenditures)
2023: $293,166 (total lobbying expenditures)

+ Legal Authority and Justification:

This request is supported by legal precedents emphasizing the importance of transparency in nonprofit organizations' lobbying activities:

Public Citizen Health Research Group v. Department of Health, Education & Welfare, 477 F. Supp. 595 (D.D.C. 1979): Established that records relating to nonprofit organizations influencing public policy are subject to disclosure under FOIA when they concern matters of significant public interest.

National Western Life Insurance Co. v. United States, 512 F. Supp. 454 (N.D. Tex. 1980): Supported the disclosure of IRS records pertaining to exempt organizations' activities affecting public policy.

Tax Analysts v. IRS, 117 F.3d 607 (D.C. Cir. 1997): Affirmed that the public has a strong interest in records showing how tax-exempt organizations operate and influence public policy, necessitating disclosure unless records clearly fall under FOIA exemptions.

Multiple Access Ltd. v. FDA, 591 F.2d 1112 (5th Cir. 1979): Reinforced that federal agencies must disclose records unless they fall under specific FOIA exemptions. The requested information pertains to a 501(c)(3) organization's use of resources for lobbying activities, which is a matter of public interest.

Department of the Air Force v. Rose, 425 U.S. 352, 360-61 (1976): The Supreme Court held that FOIA's basic policy of full agency disclosure supports the release of records unless they are exempt under clearly defined statutory language.

Lepelletier v. FDIC, 164 F.3d 37, 46 (D.C. Cir. 1999): Emphasized the public's significant interest in understanding how nonprofit organizations utilize resources to influence public policy, especially in emerging technology sectors.

Disclosure of the requested information is in the public interest as it will contribute significantly to public understanding of how a prominent AI research organization utilizes its resources to influence policy in the rapidly evolving field of artificial intelligence.

+ Format of Records:

Please provide the records in electronic format (e.g., PDF or Word documents) where possible, preferably sent to my email address.

The requested documents will be made available to the general public, and this request is not being made for commercial purposes.

In the event that there are fees, I would be grateful if you would inform me of the total charges in advance of fulfilling my request. I would prefer the request filled electronically, by e-mail attachment if available or CD-ROM if not.

Thank you in advance for your anticipated cooperation in this matter. I look forward to receiving your response to this request within 20 business days, as the statute requires.

Sincerely,

Kyle Wiggers

I am writing to appeal the denial of my Freedom of Information Act (FOIA) requests, which sought tax-related records for OpenAI Inc. The denial letters cited procedural and statutory grounds for withholding the requested records. I respectfully contest these denials and request reconsideration based on the following arguments:

1. FOIA Exemptions Misapplied
The denial cites FOIA Exemption (b)(3) and 26 U.S.C. § 6103, which protect confidential third-party return information. However, Schedule C (Form 990), detailing lobbying expenditures, is publicly filed information and is not protected under § 6103. Publicly available portions of Schedule C should be disclosed, particularly those that detail $2,863,325 in lobbying expenditures over 2020–2023. FOIA’s presumption of disclosure should prevail, especially for records where exemptions do not clearly apply.

2. Public Interest in Disclosure
The requested records pertain to matters of significant public interest. OpenAI Inc., given its prominent lobbying activities in artificial intelligence policy, public access to its financial expenditures and legislative focus ensures accountability in policymaking.

The public interest in these disclosures aligns with FOIA’s statutory presumption of openness, particularly for records that enhance public understanding of government and nonprofit activities.

3. Obligations for Partial Disclosure
FOIA requires agencies to provide non-exempt portions of records (5 U.S.C. § 552(b)), yet neither denial addressed this obligation. Publicly disclosed portions of Schedule C, including lobbying expenditures, should be released separately from any internal communications or confidential details.

By failing to consider partial disclosures, the IRS’s responses do not fully comply with FOIA’s statutory requirements.

4. Procedural Alternatives
In Case 2024-03586, your response suggests using Forms 4506-A and 4506-B to request tax-exempt filings. While these forms may provide limited access to certain records:

- FOIA offers a broader mechanism for accessing public records, ensuring timely and comprehensive disclosures.
- Reliance on procedural alternatives does not negate FOIA’s applicability to these requests.
- No alternative mechanisms were provided for obtaining responsive records, leaving ambiguity regarding access to publicly available lobbying data.

5. Request for Reconsideration
I respectfully request that the IRS:

- Reevaluate the denials.
- Provide responsive records in full or, at minimum, release segregable non-exempt portions, including publicly accessible portions of OpenAI Inc.'s most recent Schedule C.
- Clarify the adequacy of alternative mechanisms for accessing requested records.

If this appeal cannot be resolved, I am open to engaging in mediation through the FOIA Public Liaison or the Office of Government Information Services (OGIS). Please acknowledge receipt of this appeal and provide a substantive response within the statutory timeframe of 20 business days.

Thank you for your attention to this matter. Please feel free to contact me at [insert contact information] if further clarification is needed.

Hi,

Thanks so much for your help with this request! I really appreciate it.

Sincerely,
Kyle Wiggers