In becker 2011 updates, it stated that:

Page R3-30, Item V.B.1: Others
The tax law for start-up costs has changed for the year 2010 only, but the law for organizational expenses has remained the same. For years 2011 and after, the rule reverts back to the amounts in the textbook.

For organizational expenses, the law is as is stated in the textbook: The first $5,000 is expensed, and the balance is amortized over 180 months (the $5,000 is reduced as the total cost exceeds $50,000).

For start-up expenses, the new law states that the first $10,000 is expensed, and the balance is amortized over 180 months (the $10,000 is reduced as the total cost exceeds $60,000).

Are Organization expense and start-up expenses the same? If no, which figure should i use 50,000 or 10,000? Thanks a million!

org cost: includes costs of creating a corporation

startup cost: includes any amount paid or incurred in connection with creating an active trade or business or investigating the creation or acquisition  of an active trade or business