All apps in the iTunes Store are submitted through Apple Developer accounts. In order to publish your app for iOS devices, you will need to sign up for an Apple Developer account. Apple requires each business to have their own account.
NOTE: If your app will be for a non-profit organization, Apple will ask you to supply your DUNS number and Tax-Exempt number in their registration.
What is a D-U-N-S Number?
Looking up a D-U-N-S Number
Membership is now available at no cost for eligible organizations, including non profit organizations, accredited educational institutions, and government entities based in the United States.