OpenAI's board has unanimously dismissed Elon Musk's $97.4 billion takeover bid, emphasizing that the organization is not for sale. Musk, who claims OpenAI is deviating from its founding nonprofit mission, has initiated legal action, suing the company for breach of contract. OpenAI attorney William Savitt stated that Musk’s proposal, presented with new conditions, does not serve the nonprofit’s interests. Musk indicated he would withdraw his offer if OpenAI halts its plans for a for-profit conversion. Despite Musk's claims, OpenAI's leadership remains committed to its mission to build safe and beneficial AI.