Associate General Counsel, Non-Profit

About the Team

OpenAIs Legal team plays a crucial role in furthering OpenAIs mission by tackling innovative fundamental legal issues in AI. If youre 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 OpenAIs 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 organizations 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-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core and to achieve our mission we must encompass and value the many different perspectives voices and experiences that form the full spectrum of humanity.

We are an equal opportunity employer and we do not discriminate on the basis of race religion color national origin sex sexual orientation age veteran status disability genetic information or other applicable legally protected characteristic.

For additional information please see OpenAIs Affirmative Action and Equal Employment Opportunity Policy Statement.

Background checks for applicants will be administered in accordance with applicable law and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws including the San Francisco Fair Chance Ordinance the Los Angeles County Fair Chance Ordinance for Employers and the California Fair Chance Act for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct adverse and negative relationship with the following job duties potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary confidential and non-public addition job duties require access to secure and protected information technology systems and related data security obligations.

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Required Experience:

IC