I haven't read all of the other responses. But basically you either have a Partnership, or a multi-member LLC here. One or the other. Not both.
Either way, neither of those business types have "organizational" cost. They have "start up costs". Your start up costs are those expenses incurred in preparing for business and are incurred before the business is actually "open" for business. Start up costs do not have to be incurred in the same year the business is actually "open" for business. But they can not be claimed until that year. I've known business to have 3-5 years of start-up costs before they are actually "open" and thus required to file a tax return starting that first year. So this is no big thing really.
Your startup costs are limited to a maximum of $5K in the first year you open for business. Anything over that is amortized and deducted over the next 15 years.
