According to AACR2 24.1, enter a body directly under "the name by which it is commonly identified," unless it falls into one of the types given under AACR2 24.13 or 24.18 (see CCM 18.5). For guidance on punctuation in headings, see LCRI 24.1. Example:

Under earlier rules, the first choice for a corporate body heading was the "official" name of the body (i.e., the name established by law). Under AACR2, the official name is the last choice for a corporate body heading. For instance, the name Manitoba Health is presented on publications of the Manitoba Department of Health. While "Department of Health" is the official name, "Manitoba Health" is used in the heading because this is the form presented in the item and is the form under which a user is most likely to search.

In most cases, use the form of the heading that is found on the chief source.

See also:

18.3. Corporate body name headings. Introduction