I filed LLC. Accountant said I did not make enough for S corp and not to mess with C corp. Also needed additional members to be a S corp. Lawyer said use LLC to separate myself and my business. If I do something stupid I still get sued and personally. If an idiot helper/volunteer does something stupid then that is where the LLC comes in. The haunt only owns the crap inside the building. Also with LLC I have to sign a rental agreement with myself for my haunt so that my haunt stays separate legally. You can't bypass the social security taxes by trying to pay yourself rent though. With LLC you have to keep every little detail separate and not mingle credit cards, checking accounts, etc. etc.