In NPC, when the donor is an Organization/Household, you cannot process a Gift Entry if the Soft Credit Recipient is also an Org Account. The Gift Batch fails with the error: "For Organizational/Household gift type, select a person account as a soft credit recipient and try again." However, I can manually create a Gift Transaction with a Gift Type of "Organizational/Household" and create a Gift Soft Credit for an Org Account. Why wouldn't a Gift Batch allow an Account Soft Credit?
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I've submitted an idea for this. https://ideas.salesforce.com/s/idea/a0BHp000016KqZEMA0/npc-gift-batch-allow-account-soft-credit