“Business without profit is not business any more than a pickle is candy” was said by Charles F. Abbott (1876-1936), Executive Director of the American Institute of Steel Construction, at the Sales Executive Club of New York in 1932. The quotation has been frequently cited.
     
 
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Hardware Age
Volume 130, Issues 8-13
1932
Pg. 36, col. 3:
Charles F. Abbott, Executive Director of the American Institute of Steel Construction, talked last Thursday at the Sales Executive Club of New York. He pointed out that business recovery, already apparent, will be augmented by the new sales policies that are necessary to meet new conditions. Since forced sales have not paved the way out of the depression, it is now time to start with profits first, and work for a profit on each transaction.
 
While there were laughs when he said that “Business without profit is not business any more than a pickle is candy,” he meant exactly that.
     
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One Act Play Magazine
Contemporary Play Publications
1937
Pg. 159:
FINGER (Expansively.) It’s just like Charlie Abbott said: Business without profit is not business any more than a pickle is candy. That’s common-sense,
 
16 July 1943, Casa Grande (AZ) Dispatch, “Farmer Brown Says…,” pg. 5, col. 4:
One of our industrialists, Charles F. Abbott. says that “Business without profit is not business any than a pickle is candy.”
   
15 April 1961, Seattle (WA) Times, pg. 2, col. 1:
A business without profit is not business any more than a pickle is candy.—Charles F. Abbott
 
Google Books
Money Talks:
The 2500 Greatest Business Quotes from Aristotle to DeLorean
By Robert Warren Kent
New York, NY: Pocket Books
1986, ©1985
Pg. 28:
Business without profit is not business any more than a pickle is a candy.
Charles F. Abbott
 
1 February 1988, Daily Sitka Sentinel (Sitka, AK), “Celebrity Cipher,” pg. 9, col. 5:
PREVIOUS SOLUTION: “Business without profit is not business any more than a pickle is a candy.” — Charles F. Abbott.
 
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And I Quote:
The Definitive Collection of Quotes, Sayings, and Jokes for the Contemporary Speechmaker
By Ashton Applewhite, William R. Evans III and Andrew Frothingham
New York, NY: St. Martin’s Press
1992
Pg. 236:
Business without profit is not business any more than a pickle is candy. — Charles F. Abbott
 
Google Books
World-Class Accounting and Finance
By Carol Jean McNair
Homewood, IL: Business One Irwin
1993
Pg. 39:
Business without profit is not business any more than a pickle is a candy.
Charles F. Abbott
 
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6:11 AM - 12 Dec 2012