· Posted: 27 Oct 2014 11:51 · Edited by: jock123
You will probably need to look further than here to get the details - by the sound of it, if your project requires detailed citations, you should have primary rather than secondary sources - so you probably want to get in touch with Moulinsart directly, or at least find the information through their website, etc.
However, the basics of your questions are:
Fanny Rodwell, who was married to Hergé at the time of his death, was the sole beneficiary of his will, and thus she currently "owns" Tintin, together with rights to other characters, books, art-works, and what-have-you that he created during his lifetime.
Studios Hergé is a non-profit, charitable foundation, set up by Mme Rodwell, to act as custodian and promoter of the artistic legacy left to her by Hergé. As I understand it (and I am not a lawyer), it is through this entity that Mme Rodwell undertakes the actual "ownership" of the material available to her.
Moulinsart, S.A. is the limited company which has been set up to handle the commercial rights entailed in the legacy; it is set up and run by the Rodwells, to generate the money which funds the projects of the Studios, such as the building of the Hergé museum, the many traveling and temporary exhibitions and the preservation and restoration of the archives. To this end it works in partnership with other commercial companies to produce the books, merchandise, souvenirs, and other products using Tintin & Cº.
There are only a handful of people actually involved in either body, and there is overlap between the two, so don't think of them as large institutions or corporations - just three or four people comprise the Studios Hergé charity, and fewer than ten for Moulinsart (numbers may vary from time to time, as events require).
As I said, this is just a skim across the surface; if you are undertaking a proper project report, you should approach them directly, and not take my second-hand interpretation at face value!