I am going to deviate somewhat from @Anonymous response.
In general the information is accurate, however, filing fees would be considered an organizational cost. These costs are "incident in the creation of the partnership".
Direct from the regulations ".....The following are examples of organizational expenses within the meaning of section 709 and this section: Legal fees for services incident to the organization of the partnership, such as negotiation and preparation of a partnership agreement; accounting fees for services incident to the organization of the partnership; and filing fees...."
Any fees you pay to have your operating agreement drafted would also be considered an organizational cost.
Additionally, for a partnership or an LLC taxed as a partnership, organizational costs are known as Section 709 costs (Section 248 relates to corporations which an LLC is not a corporation).
At the end of the day, both types of costs, start-up or organizational are handled the same way for tax purposes.
*A reminder that posts in a forum such as this do not constitute tax advice.
Also keep in mind the date of replies, as tax law changes.
