An Institutional Review Board (IRB) for an International Non-Governmental Organizations (NGO) is needed in developing countries. As documented in the current list of International Compilation of Human Subjects Research Protections complied by Office for Human Research Protections Department of Health and Human Services on October 1, 2005 and 2007 no ethical guidelines exist for conduct of human subjec research in the country of Haiti and other developing countries.  Although there are general guidelines such as those released from Council of International Organizations for Medical Sciences (CIOMS), countries are under no obligation to enforce them.  This presentation reviews the steps in the educational process for the development of an IRB for a NGO in a developing country.  Presentation includes: review the concept of IRBs; how to justify and establish an international ethical IRB; review other international research rules; specific organization utilization of research ethics for an IRB; required membership of the IRB committee; creation of a set of operating procedures and policies to which the new IRB will function; and a plan to implement an IRB.