The IRS does not set any minimum age for owning and contributing to an IRA. The only requirements are that the individual have earned income.
That being said, State law may make it difficult for a financial institution to accomodate opening an IRA for a minor for various reasons, including those laws governing contractual obligations. You would need to see if there is any such legal barrier in the State in which you operate.
Even if there are no State laws that would get in the way, your own policies/procedures may prohibit you from opening an account held solely by a minor. Keep in mind that an IRA can only be an individual account, it cannot be held jointly or "in trust for..." by a secondary person.