A multi-level distribution and tracking method is described. Processing equipment processes multi-level distribution items, the multi-level distribution items being associated with first, second, and third level entities. The multi-level distribution items include a computer readable code thereon. The processing equipment captures an image of the multi-level distribution item, reads a computer readable code associated with the first level entity, sender information for the second level entity, and destination address information for the third level entity. The distribution system delivers the item to the destination address for the third level entity. The processing equipment generates scan information based on the processing of the multi-level distribution item, and can send the tracking information to the first level entity.