OpenAI Becomes For-Profit Company In $500 Billion Deal

Microsoft will have a roughly 27% stake in the new for-profit company known as OpenAI Group PBC.

Forbes
I cant find too many good articles with in depth coverage but theres a bunch confirming the move.
OpenAI Ditches the 'Non' in 'Non-Profit'

The old OpenAI is dead. Now to Figure Out the Profit Part.

Gizmodo