
Job Overview
Location
San Francisco
Job Type
Full-time
Category
Software Engineering
Date Posted
March 10, 2026
Full Job Description
đź“‹ Description
- • OpenAI is at the forefront of artificial intelligence research and deployment, dedicated to ensuring that advanced AI benefits all of humanity. Our mission is ambitious, and our Legal team plays a pivotal role in navigating the complex and novel legal landscapes that emerge from groundbreaking technological innovation. We are seeking a highly skilled and experienced Associate General Counsel, Non-Profit to join our dynamic team in San Francisco, CA. This is a unique opportunity to contribute to a world-changing organization by providing expert legal counsel on critical nonprofit tax, governance, and corporate matters.
- • As a key member of our Legal department, you will be the primary legal advisor for OpenAI's affiliated nonprofit organization. Your responsibilities will encompass a broad spectrum of legal issues, with a particular focus on nonprofit tax law, robust governance practices, and ensuring compliance with all relevant federal and state regulations. You will be instrumental in advising on the maintenance of tax-exempt status, the intricacies of grants administration, and the critical principles of private benefit and excess benefit rules, all while ensuring alignment with the organization's overarching mission.
- • This role demands a strategic thinker who can lead and operationalize nonprofit governance initiatives. You will advise on best practices for board governance, meticulously manage conflicts-of-interest processes, and implement policies that are essential for a complex, high-profile nonprofit operating in tandem with a Public Benefit Corporation (PBC) affiliate. Your expertise will be crucial in navigating the unique challenges of such a dual structure.
- • A significant aspect of this position involves advising on the legal and tax implications of transactions and arrangements between the nonprofit and its affiliated entities. This includes, but is not limited to, shared support services, funding mechanisms, intellectual property and commercial relationships, and other intercompany matters. Ensuring clarity, compliance, and strategic alignment in these inter-entity dealings will be paramount.
- • You will collaborate extensively with the broader OpenAI Legal team, providing counsel on general corporate, governance, and disclosure matters that require close coordination with the Foundation. This includes contributing to public disclosures, advising on compensation structures, driving enterprise-level governance initiatives, and addressing other significant legal issues that impact the entire OpenAI enterprise.
- • Success in this role requires a deep partnership with cross-functional teams, including Finance, Tax, Accounting, Investor Relations, and other Legal departments. Together, you will design and maintain compliant structures, processes, and controls across OpenAI, focusing on entity management, subsidiary governance, and ensuring comprehensive regulatory compliance. Your proactive approach will help scale legal frameworks and operating processes to support the organization's rapid growth, increasing complexity, and prominent public profile.
- • We are looking for an individual who possesses a strong sense of ownership, intellectual curiosity, and a passion for tackling novel legal challenges at the intersection of cutting-edge technology, organizational mission, and complex legal structures. The ability to communicate complex legal concepts clearly and effectively, manage multiple intricate workstreams concurrently, and foster strong collaborative relationships across diverse teams is essential.
- • This role offers an unparalleled opportunity to shape the legal and governance framework of a leading AI organization. You will be a trusted advisor to senior leadership and boards, contributing to decisions that have a profound impact on the future of AI and its benefit to humanity. Your work will directly support OpenAI's commitment to responsible AI development and deployment, ensuring that our innovations are guided by ethical principles and sound legal practices.
- • The hybrid work model requires 3 days per week in our San Francisco office, fostering collaboration and team cohesion while allowing for flexibility. This role is ideal for a seasoned legal professional who thrives in a fast-paced, intellectually stimulating environment and is eager to make a tangible difference in a mission-driven organization.
- • You will be expected to operate with humility, integrity, and an unwavering commitment to our mission, our stakeholders, and the public interest. This includes a dedication to upholding the highest ethical standards in all aspects of your work and contributing to a culture of compliance and responsible innovation. Your contributions will be vital in ensuring OpenAI continues to lead responsibly in the rapidly evolving field of artificial intelligence.
Skills & Technologies
About OpenAI, Inc.
OpenAI is a San Francisco-based artificial intelligence research and deployment company founded in 2015. It develops large-scale AI models such as GPT, DALL-E, and Codex, providing cloud APIs and consumer applications like ChatGPT. Originally established as a non-profit, it later created a capped-profit subsidiary to attract capital while maintaining its mission to ensure artificial general intelligence benefits all of humanity.
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