Alphabetizing

Q. In alphabetizing a list of donors that includes both foundations and individuals, is there a rule? The foundation would typically be ordered by the first word, but names by the last word. What do you do when they are combined in the same list?

A. Follow the same rules: alphabetize an organization under the first significant word, and an individual donor by surname. The Merry Gregg Foundation goes under M; Merry Gregg goes under G.