There is an Enterprise level account that allows distribution to employees of a company internally, but the company must own the account and compile it with their certificate. I think Apple suggest that companies add contractors who are developing apps for said company to their account for the duration of the contract so you can compile it for them.
Quote: "100 should be way more then enough, but if it its can i just make a second one to distribute more?"
The 100 limit is per developer account, only way around it is to have an enterprise account, or make a new developer account (with another $99) to get another 100.