Associate General Counsel, Non-Profit · OpenAI

Mon, 09 Mar 2026 20:46:44 GMT
Legal

OpenAI · San Francisco · $347K – $385K · hybrid

Compensation

The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following 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.

About the Team

OpenAI's Legal team plays a crucial role in furthering OpenAI's mission by tackling innovative, fundamental legal issues in AI. If you're 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.

In this role, you will:

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.

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.

Equal Employment Opportunity

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.