Stop confusing yourself.

Start up cost, Organizational expenditure, Expenses incurred with beginning a business, start-up expenditures. Doesn't metter how you word it there is no differense.

examples of qualifying organizational expenditures:

1) Legal services incident to the organization of the corporation, including drafting of the corporate charter, by-laws, minutes of organizational meetings, and terms of original certificates;

2) Necessary accounting services;

3) Expenses of temporary directors and of organizational meetings of directors or stockholders; and

4) Fees paid to the state of incorporation.

The regulations specifically exclude three expenditure items from the definition of organizational expenditures.

1) Costs of issuing or selling shares of stock or other securities;

2) Costs connected with the transfer of assets to the corporation; and

3) Expenditures connected with the reorganization of a corporation.

This is the reason of exclusion:

Expenditures incurred to issue capital stock represent a cost of obtaining capital and should be charged to the capital account, not recorded as organizational expenditures.

I do not have becker I use Gleim:

Taxpayer may elect to expense up to $5,000 of qualified organizational expenses in the taxable year in wich the business begins. The remaining balance is amortized over 15 years period.....

Becker might be talking about election weather to expense $5,000 or amortize the whole amount. (What year is your Becker?)

From Gleim: Prior to 2008 corp. had to file form 4562 to make the election, however no longer required to file a separate election statement. ...only need to expense or capitalize the cost, and from there the election is irrevocable.