About the job
About the Team
The Legal team at OpenAI is pivotal in advancing our mission by addressing groundbreaking legal challenges in the field of artificial intelligence. If you are eager to engage in meaningful and distinctive work as a technology attorney, this team is your ideal setting. Our team consists of experts from various disciplines, including technology, AI, privacy, intellectual property, corporate law, employment law, tax law, regulatory matters, and litigation.
About the Role
As the Associate General Counsel for Non-Profit, you will take the lead on a variety of issues related to nonprofit taxation, governance, and corporate matters. This position provides a rare opportunity to offer counsel on intricate and high-stakes legal issues at the crossroads of mission-driven initiatives, governance frameworks, and AI technology. You will collaborate closely with OpenAI's leadership team and integrate deeply with the legal staff to support our nonprofit organization and its associated entities within the broader OpenAI structure.
Key Responsibilities
Act as the primary legal advisor on nonprofit taxation, governance, and fiduciary matters for OpenAI's affiliated nonprofit. Provide guidance on compliance with federal and state nonprofit regulations, tax-exempt status, grants administration, and governance aligned with our mission.
Lead initiatives related to nonprofit governance, offering insights on governance matters, managing conflicts of interest, and executing policies necessary for operating a complex, high-profile nonprofit alongside a Public Benefit Corporation (PBC) affiliate.
Advise on the legal and tax ramifications of transactions and agreements between the nonprofit and its affiliate entities, including shared services, funding, intellectual property, commercial collaborations, and other intercompany matters.
Collaborate with the OpenAI legal team on general corporate, governance, and disclosure issues that necessitate coordination with the Foundation, including public disclosures, compensation issues, governance strategies, and other enterprise-level legal challenges.
Work closely with Finance, Tax, Accounting, Investor Relations, and other Legal teams to establish and uphold compliant structures, processes, and controls throughout OpenAI, including entity management, subsidiary governance, and adherence to regulatory requirements.
Develop and implement scalable legal frameworks and operational processes to support the organization’s growth and compliance.

