Associate General Counsel, Non-Profit

📋 Description

• 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 governance matters, conflicts-of-interest processes, and implementing policies required for a complex, high-profile nonprofit operating alongside a PBC affiliate.
• Advise on the legal and tax implications of transactions between the nonprofit and affiliate entities, including shared services, funding, IP and 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 across OpenAI, including entity management, subsidiary governance, and regulatory compliance.

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

🎁 Benefits

• Hybrid work model: 3 days in the office per week.
• Based in San Francisco, CA with leadership collaboration.
• Mission-driven OpenAI team tackling governance and AI issues.