This paper is divided into two parts. The first part deals with the general issues surrounding an internship program. It answers such questions as: What is an intern or fellow? Where do you find them? What are the requirements? What do they do? What are the legal considerations? What are the security issues? The second part is what we call a “How To” section. It is the nuts and bolts of starting an internship program. It is also the boring part, though efforts have been made so it doesn’t read like the U.S. tax code.