jQuery script to toggle an element and handle a Close button
function findNextContent(target){
    var nextContent = target.parent().parent().parent().find(toggleContent);
    return nextContent;
}


You could possibly use the jQuery closest function here.
Or you could remove the variable and just do return target.parent().parent().parent().find(toggleContent);

toggleClose.click(function(){
    var clicked     = $(this);
    var nextContent = findNextContent(clicked);
    closeToggle(nextContent);
    return false;
});


There is no need for the clicked variable. You can just write findNextContent($(this));

You might also want to look into the aria-expanded attribute.