1. Authority data for objects currently described as Corporate bodies
The essence of the problem is that Authority data creators are quite often faced with cases when they have to identify and describe entities, such as named historical buildings (palaces, churches, manor houses, specific architectural and historical buildings) as well as man-made things such as named movable objects.
Data creators have to analize what type of entity is represented. They understand that there are different entities and in this case different authority records need to be created. In accordance with RDA and IFLA LRM entity model entity class for such kind of immovable objects is Place. In this case more information and clarifications are required.
Some considerations on the subject.
Maira Kreislere, National Library of Latvia
EURIG meeting, Budapest, May 2-3

2. Long-standing contradiction (AACR2 ; RDA)
Current practice – Corporate body (MARC AUTH 110)
Entity class –
Place
Future practice – Geographic name (MARC AUTH field 151)
Authority data for such kind of objects are still created as institutions, with the possibility to identify them only as Corporate body. In this case, users who seek information about a particular object are misled.
No clearly defined differences between Corporate body (active agent) and Named Object causes problems in entity identification and data linking, especially in metadata creating for digital and visual resources.
At present, there is a tendency to create Authority records for churches, palaces and other Named Objects (buildings) as Geographic Names (MARC21 Authority field 151). These objects are more related to geographic names and have attributes as geographic objects connected with place. We would support such solution.

3. Building of National Library of Latvia
Coordinates –56°56′28″N 24°5′48″E
Address – Mūkusalas iela 3, Rīga
Related agent person – Architect: Birkerts, Gunars,
Related place – Rīga, Latvia
Date of construction – 2014
Related term – Library buildings, Latvia
Related institution – National Library of Latvia
Other forms of name
Latvijas Nacionālās bibliotēkas ēka
National Library of Latvia building
Gaismas pils (Latvijas Nacionālā bibliotēka)
Stikla kalns (Latvijas Nacionālā bibliotēka)
Castle of Light (Latvijas Nacionālā bibliotēka)
Glass mountain (Latvijas Nacionālā bibliotēka)
National Library of Latvia has collection of printed resources and digitized visual resources that reflects historical buildings and other objects in Latvia.
For example, Corporate body “National Library of Latvia” is not the same as Object – “Building of National Library of Latvia”. They both have different attributes and should be linked as separate entities.
Attributes and relationships, which should appear in the Authority record for entity Object:
Type of entity – Building - MARC21 Authority Field 075;
Date of construction/reconstruction; end date, if object does not exist anymore - MARC21 Authority Field 046 subfield $s;
It will be nice to have a possibility to add dates to any variant name of Object, so these objects can be called differently in different periods of time.
Related Agents – architect, designer, painter, owner, institution - MARC21 Authority Fields 5XX;
Address - MARC21 Authority Field 371;
Coordinates - MARC21 Authority Field 034;
Other related subjects: architectural style, historical events -MARC21 Authority Field 550.
Type of entity –
Building

4. Royal Palace and the National Library of Hungary
There is an example for Place entity Royal Palace in Budapest which is house of Corporate body National Library of Hungary. Authority data from Wikidata are placed as Geographic name.
Royal Palace and the National Library of Hungary

5. Future practice for named vehicles
and
man-made objects ?
Work ? (130 Uniform Title)
Titanic (steamship)
There is even one more controversial type of entity – vehicles like ships, space ships, etc. They are also described as Corporate bodies, but they are mentioned only as subjects never as active agents. They have owners, builders, designers, technical characteristics; they change their names. There is a need to find a solution for this kind of entity in MARC and RDA.
In order to have a place for keeping links to world wide known named objects described in other memory institutions, library systems must have an appropriate place in entity model.
For example there is a Work Leonardo, da Vinci, Mona Lisa which is man-made object. So, maybe steamship Titanic or diamond Koh-i-Noor are also Works in this meaning? No need for new entities, no need for new MARC fields. These unique objects are somehow creative works and I think it is possible to describe them in Work level.
Koh-i-Noor (diamond)