Well, I don't know how to solve it using bibTeX, but with bibLaTeX is
quite easy. You can use corporate authors between two pairs of keys,
such as:
author = {{National Research Council}}
You can add an abbreviated form using the shrotauthor field
shortauthor = {NRC}
if you need it. You can find a very good explanation in the section
2.3.3 in the BibLaTeX package documentation:
https://www.ctan.org/pkg/biblatex
I don't guarantee these cheap tricks will work with bibtex, but I hope
they'll do you some good.
Good luck.
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