It is useful because an organization actually made the gift - not an individual. This would eliminate additional manual work for the user, additional records would not have to be created in error (the ind record), when fundraisers make thank you calls - they have the correct information as to who made the gift. How? the same way you import individual gifts and create an individual record. You have already given access for donors to make a corporate gift - now make it easy for that corporate gift to be set up in RE as a corporate record.