540 Subfield $b - Jurisdiction:

Subfield $b contains the jurisdiction which is the name of a person, an institution, or a position or function within the institution, by whom or which the terms governing access are imposed and/or enforced, and to whom the restriction may be appealed.

Example:

540 ##$3Recorded radio programs$aThere are copyright and contractual restrictions applying to the reproduction of most of these recordings;$bDepartment of Treasury;$ccTreasury contracts 7-A130 through 39-A179.