I have a C-corp, but my life recently changed, leaving me with little to no time to nurture the entity. While I figure things out, is there a way to "host" someone else's business? I guess I'm seeking a partner who already had something going, but needs a "corporate umbrella" for legitimacy and structure (established EIN, tax history, etc).
I'm open to all ideas and suggestions.
No, you can't or at least shouldn't do that. A corporate charter specifies the purpose of the business, who manages it, and who is responsible for its actions. You can get in some legal trouble if you misrepresent the company as a shell entity or could even be suspected of money laundering. To change your business you would need to revise your articles of incorporation, which at that point might as well be a brand new company. I suggest you wind down your corporation if you're not doing business so you can stop paying annual fees and filing taxes. You can file articles of revival for your own business if you ever decide to restart operations. You certainly cannot pass off your tax history as someone else's. EINs are free and simple to obtain in minutes. You may have very specific obligations for your stock that would prevent you from assigning anything to anyone else, unless you never issued the stock you created.