It's also not so easy. The for profit entity essentially has to buy all the previous entity's assets and assume liabilities. Since the assets are considered charitable trusts, the proceeds from the sale then need to go into a new charitable foundation. Regulators also need to approve that the assets were fairly valued and the entire process was free of conflicts of interest. Albeit complicated, the process is pretty straightforward for hospitals. But in OpenAI's case it seems more like they tried to jump through every legal loophole they found.