Doesn't OpenAI Nonprofit own (maybe only 51% now that Microsoft owns the other 49%) OpenAI? I don't know how these things work, but it's kinda like how there's the Mozilla Foundation (non-profit) and the Mozilla Corporation. As described on Wikipedia, "the Mozilla Corporation is a tax-paying entity, which gives it much greater freedom in the revenue and business activities it can pursue".
I think it's all quite shady, but it seems like the parent company, which in theory holds 51% of the "profit-capped" company, is still a non-profit.
I wish someone, ideally from OpenAI, would clarify the situation.