The date of registration has nothing to do with the start of business operations, for purposes of allowing current  tax deductions rather than those that must be amortized.  But if you're going to copy and paste from someone's website, at least give them credit. 

https://cookcpagroup.com/what-defines-the-start-of-a-business-for-tax-purposes/

Business startup and organizational costs are generally capital expenditures. However, you can elect to deduct up to $5,000 of business startup and $5,000 of organizational costs paid or incurred after October 22, 2004. The $5,000 deduction is reduced by the amount your total startup or organizational costs exceed $50,000. Any remaining costs must be amortized.

If your attempt to go into business is unsuccessful. If you are an individual and your attempt to go into business is not successful, the expenses you had in trying to establish yourself in business fall into two categories.

--The costs you had before making a decision to acquire or begin a specific business. These costs are personal and nondeductible. They include any costs incurred during a general search for, or preliminary investigation of, a business or investment possibility.
--The costs you had in your attempt to acquire or begin a specific business. These costs are capital expenses and you can deduct them as a capital loss.

https://www.irs.gov/publications/p535 

In any case, I feel sorry for these people who go to seminars but don't learn that the best way to make money is by selling seminars.  Did someone tell your client that by calling it a business, the profit on that flipped house is going to be taxed twice, for income tax and then for self-employment tax?  And in a declining real estate market, that huge Schedule C loss combined with a 1099-S may inspire IRS to apply a $3,000 annual limit.