A corporate body responsible for the issuance of a serial work may also be designated recorded in the creator (110) as creator, issuing body, publisher if the work is issued to present the activities, resources, or opinions of the body , the body may be included in the work-authorized access pointor other subject matter related to the body as enumerated below. (CCM 4.3)
110 02 $a Institute for Studies on Latin American Art, $e author, $e issuing body.
245 10 $a Annual report / $c Institute for Studies on Latin American Art (ISLAA).
Otherwise the corporate body is If the serial is issued to present current information, findings, results of research, etc., about a topic, the corporate body will not be recorded as the authorized access point (110), but recorded as an added entry (in MARC field 710).
245 00 $a Annual report / $c Institute for Studies on Latin American Art (ISLAA).
710 02 $a Institute for Studies on Latin American Art, $e issuing body.
Categories (activities or type of work) for Designating Corporate Body as the AAP (110)
Do not consider the corporate body to be the creator if there is any doubt that a work falls into any of the categories as provided by RDA. (RDA19.2.1.1)
...