I can tell you this topic is not as murky as this article would have you believe. There are very very few instances where you can have an unpaid intern unless

I can tell you this topic is not as murky as this article would have you believe. There are very very few instances where you can have an unpaid intern unless you are acquiring your interns through a college/university/tra inning program and that individual is acquiring knowledge through the training they receive working for you AND they receive credit in the class/course/program for the internship. If you Do not hire interns through a college/university/training program, it would be a very very rare circumstance where you could meet the IRS six part text for non paid internships. The IRS has determined that using an intern to carry out activities/work that replaces a paid employee requires payment. They have also ruled in the past that the utilization of an intern in lieu of hiring a contractor or employee does not meet the test and the intern must be paid. You must be training the individual in order for them to be an intern so if you are a non technical founder, you do not meet the test. If you/your startup will advantages from the work performed by the intern, you do not meet the test. If the intern is not closely supervised you do not meet the test. Running afoul of the IRS is not something any business wants to do and particularly could be a nightmare for a startup.