OpenAI

Associate General Counsel, Non-Profit

OpenAI

full-time

Posted on:

Location Type: Hybrid

Location: San Francisco • California • United States

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Salary

💰 $347,000 - $385,000 per year

About the role

  • 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.

Requirements

  • 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.
Benefits
  • Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts
  • Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)
  • 401(k) retirement plan with employer match
  • Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)
  • Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees
  • 13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)
  • Mental health and wellness support
  • Employer-paid basic life and disability coverage
  • Annual learning and development stipend to fuel your professional growth
  • Daily meals in our offices, and meal delivery credits as eligible
  • Relocation support for eligible employees
  • Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.
Applicant Tracking System Keywords

Tip: use these terms in your resume and cover letter to boost ATS matches.

Hard Skills & Tools
nonprofit taxgovernancecompliancegrants administrationfiduciary matterslegal frameworksoperating processestransaction advisoryregulatory complianceentity management
Soft Skills
sound judgmenttrusted advisorstrong ownershipintellectual curiosityeffective communicationcollaborationhumilityintegrityresponsibilitymanagement of complex workstreams
Certifications
JDlicensed to practice law in California