The Gun Control Act of 1968 prohibits a federally licensed firearm dealer from "selling or delivering" a handgun to an individual under 21:
It shall be unlawful for any licensed importer, licensed manufacturer, licensed dealer, or licensed collector to sell or deliver --
(1) any firearm or ammunition to any individual who the licensee knows or has reasonable cause to believe is less than eighteen years of age, and, if the firearm, or ammunition is other than a shotgun or rifle, or ammunition for a shotgun or rifle, to any individual who the licensee knows or has reasonable cause to believe is less than twenty-one years of age;
Federal law, and most state laws, allow anyone over 18 to possess a handgun (but there are limited ways someone under 21 could obtain one, usually through a private sale from an unlicensed seller, or as a gift from a relative).
ATF form 4473 states:
When the buyer of a firearm is a corporation, company, association, partnership, or other such business entity, an officer authorized to act on behalf of the business must complete Section A of the form with his or her personal information, sign Section A, and attach a written statement, executed under penalties of perjury, stating: (A) the firearm is being acquired for the use of and will be the property of that business entity and (B) the name and address of that business entity.
Say a corporation decided to purchase a handgun through a corporate officer who was between the ages of 18 and 21. None of the questions on this form ask you if you are over the age of 21, so there would be no perjury when filling out the form using the corporate officer's own information.
The thing I'm wondering about is the use of "deliver" in the Gun Control Act. If a corporation purchases a firearm, is the seller "delivering" the firearm to the corporation, or to the individual who is physically present to receive it? The act does not define the term "deliver", but later uses it in such a way as to suggest that delivery to a corporation is possible:
A licensed importer, licensed manufacturer, licensed dealer, or licensed collector shall not sell or deliver any firearm to any person not licensed under this part and who the licensee knows or has reasonable cause to believe does not reside in (or if a corporation or other business entity, does not maintain a place of business in) the State in which the licensee's place of business or activity is located
I interpret the parenthetical in this quote to imply that the delivery can be to a corporation.
If the firearm were considered to have been "delivered" to the corporation, does this mean that anyone between the ages of 18 and 21 who is not prohibited from possessing a handgun can purchase a handgun (for a corporation) from a federally licensed dealer when acting as an officer of said corporation?