Interns-- paid & unpaid; Private & NPO

Can private corporations attain unpaid interns (college students) and reward them with gift cards? If so, should I assume that we follow up the gift cards with 1099s? Can we hire interns (college students) for less than minimum wage? And because we have a private company, as well as, a NPO-501C3-- are the rules the same for each? Help... I'm concerned about this.

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