This is a simple, free utility solution to allow leads to be qualified without creating an opportunity. While this used to be a function included "out of the box" with previous versions of CRM it was removed in later versions, forcing users to delete (if they have permission) or close unwanted opportunities as won or lost, causing analytics to be skewed instead of focusing on the real opportunities.
While hopefully most leads should result in an opportunity when qualified, this isn't always the case. A new lead record may be created automatically by a marketing automation system or other integration that should really be a new contact in an existing account. Qualifying the lead is a convenient way to convert the lead to a contact but results in an unnecessary opportunity.
This solution adds a "Qualified Without Opportunity" option to the Qualify button on the lead form which does exactly that. No opportunity is created but the standard functionality of creating an account and contact or using existing records is preserved.