You are correct, in this case the person does make a little bit of money from photography, some from friends and some from stock photography sites. He did speak with a tax expert and is apparently in the clear as far as the IRS is concerned. I think his "income" is somewhere in the $100/year range.

My point was just that there are a lot of activities that most of us might be doing anyway for fun, not considering the tax advantages of organizing a business. e.g. amateur photography, helping people with computer and website issues, personal services, blogging, etc.