The United States government has shown this distinction in the capitalization of the names of organized bodies in the 1984 USGPO Style Manual. Organized bodies are legal entities, which are organizations or associations recognized in law as an entity apart from the individual members. [ Ballantine's Law Dictionary, 3rd Ed., p. 719, 'Legal entity' (1969).]
Names of organized bodies
3.17. The full names of existing or proposed organized bodies and their shortened names are capitalized; other substitutes, which are most often regarded as common nouns, are capitalizedonly in certain specified instances to indicate preeminence or distinction.
U.S. Government Printing Office Style Manual, p. 25, 'Capitalization Rules,' (1984).
See also U.S. Government Printing Office Style Manual, p. 30 (2008)
Below is taken from 14a C.J. §§3024-3025
"A Corporation can not in one sense commit a crime--a Corporation cannot be imprisoned if imprisonment be the sentence for the crime; [U.S. v. Union Supply Co., 215 U.S. S. 50, 55, 30 SCt 15, 64 L. ed. 87; U.S. v. Pacific Live Stock Co., 192 Fed. 443 (foll U.S. v. Union Supply Co., 215 U.S. 50, 30 SCt 15, 54 L. ed. 87); Com. V. Pulaski County Agricultural, etc., Assoc., 92 Ky. 197, 17 SW 442, 13 KyL 468. "The natural inference, when a statue prescribes to independent penalties, is that it means to inflict them so far as they can, and that if one of them is impossible, it does not mean on that account to let the defendant escape." U.S. v. Union Supply Co., supra.] A Corporation cannot be hanged or put to death if that be the punishment for the crime; and so, in those senses a Corporation cannot commit a crime. But a Corporation may be fined, and a Corporation may pay damages." Pharmaceutical Soc. v. London, etc., Supply Assoc., 5 App. Cas. 857, 869 (per Lord Blackburn).
In support of this doctrine it was said by Lord Denman: "we are told that this remedy is not required, because the individuals who concur and voting the order or inexecuting the work, may be made answerable for it by criminal proceedings. Of this there is no doubt. But the public knows nothing of the former; and the latter, if they can be identified, are commonly persons of the lowest rank, wholly incompetent to make any reparation for the injury. There can be no effectual means for deterring from and oppress of exercise of power for the purposes of gain except the remedy by an indictment against those who truly committed, that is, the Corporation acting by its majority: and there is no principle which places them beyond the reach of the law for such proceedings."
"While the Corporation has no arms or hands by which is self to commit a penal offense, still they can employ servants and agents who acts are the acts of the Corporation and who can and do, in its behalf and at its behest, violate the criminal law."
Below is shows that if it is not an organized body (trust, corporation, partnership or some other entity) but a man then the pleading is to have the proper Christian name:
Defendant was impleaded by the name of A. W. Becker. Initials are no legal part of a name, the authorities holding the full Christian name to be essential.Wilson v. Shannon, 6 Ark. 196; Norris v. Graves, 4 Strob. 32; Seely v. Boon, 1 N.J.Law 138; Chappell v. Proctor, Harp. S.C. (Law) 49; Kinnersley v. Knott, 7 C.B. 980; Turner v. Fitt, 3 C.B. 701; Oakley v. Pegler, 46 N.W. 920; Knox v. Starks, 4 Minn. 20; Kenyon v. Semon, 45 N.W. 10; Beggs v. Wellman, 82 Ala. 391; Nash v. Collier, 5 Dowl. & L. 341; Fewlass v. Abbott, 28 Mich. 270. This loose method of pleading is not one to be commended, but, as no advantage was taken of it in the court below, it will not be considered here. Monroe Cattle Co. v. Becker, 147 U.S. 47, 58.