When the transferee/buyer of a firearm is a corporation, company, association, partnership, or other such business entity, an officer authorized to act on behalf of the business must complete Section B of the form 4473 with his/her personal information, sign Section B, and attach a written statement, executed under penalties of perjury, stating: (A) the firearm is being acquired for the use of and will be the property of that business entity; and (B) the name and address of that business entity.
ATF E-Form 4473 (5300.9)
A corporation is a "person" under the Gun Control Act.
The form 4473 must be completed by an individual authorized to act on behalf of the entity.
The individual must complete the form 4473 with his/her personal information, signature, etc.
The NICS/Background check should be completed on the individual that filled out the form 4473.
The individual must also provide a written statement of the organization, executed under penalties of perjury, stating (A) the firearms are being acquired for the use of and will be the property of the entity, and (B) the name and address of the entity.
This written statement must be stapled to the form 4473
These firearms are logged out to the entity, not the individual, in the A&D Record.
If you file your completed form 4473's by TTSN then you should assign a TTSN to the form 4473 and file.