OpenAI is hiring an Associate General Counsel to support and lead on a broad range of matters spanning nonprofit tax, governance, and related corporate issues. At OpenAI, we are dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. This role offers a unique opportunity to advise on complex, high-impact legal issues at the intersection of mission, governance, and AI.
What You'll Do
- 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, and related rules.
- Lead nonprofit governance initiatives, including advising on governance matters, conflicts-of-interest processes, and implementing policies.
- Advise on the legal and tax implications of transactions between the nonprofit and affiliate entities.
- Partner with the OpenAI legal team on general corporate, governance, and disclosure matters requiring coordination.
- Partner closely with Finance, Tax, Accounting, and other teams to design and maintain compliant structures and controls.
- Develop and scale legal frameworks for nonprofit governance, tax compliance, and related corporate matters.
What We're Looking For
- 12+ years of legal experience.
- A JD and are licensed to practice law in California, or are eligible to become licensed.
- Deep expertise in nonprofit tax and regulatory issues, governance, and compliance programs for complex organizations.
- Ability to exercise sound judgment in ambiguous, high-stakes situations and serve as a trusted advisor to senior leaders.
- Strong ownership of your work, intellectual curiosity, and energy for novel legal issues.
- Clear communication skills, ability to manage multiple complex workstreams, and strong collaboration skills.
- Operate with humility, integrity, and a strong sense of responsibility to mission and the public interest.
Nice to Have
- Significant experience advising nonprofits on tax, governance, and compliance matters.
- Experience spanning both nonprofit and affiliated organizations is strongly preferred.
Team & Environment
You will work closely with OpenAI leadership and partner deeply with the OpenAI legal team.
Work Mode
This role follows a hybrid work model and is located in San Francisco, CA.
We are an equal opportunity employer and 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.
