Associate General Counsel, Non-Profit

About the Team

OpenAI's Legal team plays a crucial role in furthering OpenAI's mission by tackling innovative, fundamental legal issues in AI. If you're passionate about doing significant and unique work as a technology lawyer, this team is for you. The team comprises professionals from diverse fields, including technology, AI, privacy, IP, corporate, employment, tax, regulatory, and litigation.

About the Role

As Associate General Counsel, Non-Profit you will support and lead on a broad range of matters spanning nonprofit tax, governance, and related corporate issues. This role offers a unique opportunity to advise on complex, high-impact legal issues at the intersection of mission, governance, and AI. You will work closely with OpenAI leadership, as well as partner deeply with the OpenAI legal team, to support both the nonprofit and affiliated organizations within the broader OpenAI enterprise.

This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week.

In this role, you will:

• Serve as the primary legal advisor on nonprofit tax, governance, and fiduciary matters for OpenAI’s affiliated nonprofit. Advise on compliance with federal and state nonprofit law, tax-exempt status requirements, grants administration compliance, private benefit and excess benefit rules, and mission-aligned governance.

• Lead nonprofit governance initiatives, including advising on governance matters, conflicts-of-interest processes, and implementing and operationalizing policies required for a complex, high-profile nonprofit operating alongside a PBC affiliate.

• Advise on the legal and tax implications of transactions and arrangements between the nonprofit and affiliate entities, including shared support services, funding, IP and commercial relationships, and other intercompany matters.

• Advise and partner with the OpenAI legal team on general corporate, governance, and disclosure matters that require coordination with the Foundation, including public disclosures, compensation matters, governance initiatives, and other enterprise-level legal issues.

• Partner closely with Finance, Tax, Accounting, Investor Relations, and other Legal teams to design and maintain compliant structures, processes, and controls across OpenAI, including entity management, subsidiary governance, and regulatory compliance.

• Develop and scale legal frameworks and operating processes for nonprofit governance, tax compliance, and related corporate matters, in close collaboration with cross-functional stakeholders, to support the organization’s growth, complexity, and public profile.

You might thrive in this role if you:

• Have 12+ years of legal experience, including significant experience advising nonprofits on tax, governance, and compliance matters. Experience spanning both nonprofit and affiliated organizations is strongly preferred.

• Have deep expertise in nonprofit tax and regulatory issues, nonprofit governance, and the design and operation of compliance programs for complex, high-visibility nonprofit organizations.

• Exercise sound judgment in ambiguous, high-stakes situations and are comfortable serving as a trusted advisor to senior leaders and boards on important governance matters.

• Take strong ownership of your work, are intellectually curious, and are energized by novel legal issues at the intersection of technology, mission, and organizational structure.

• Communicate clearly and effectively, manage multiple complex workstreams in parallel, and collaborate well across legal, finance, tax, and other cross-functional teams.

• Operate with humility, integrity, and a strong sense of responsibility to mission, stakeholders, and the public interest.

• Hold a JD and are licensed to practice law in California, or are eligible to become licensed.

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purp