Jobe Dupre’, CPA

Generally, club dues are not tax deductible as a business expense.
This general non-deductible rule covers dues paid to country clubs, golf clubs, business luncheon clubs, athletic clubs, and even airline and hotel clubs. However, you can still deduct 50% of the cost of otherwise allowable business entertainment, even though the dues you pay are nondeductible. For example, if you have business dinner with a customer at your country club, 50% of the cost of the dinner is deductible as a business expense. The club dues dis allowance rule generally does not affect dues paid to professional, civic or public-service-type organizations. An organization isn’t exempt from the dis allowance rule if its principal purpose is to provide entertainment facilities or entertainment activities for its members.

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