CAN YOU DEDUCT YOUR CLUB DUES?

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.

Share this post


Bond Beebe in now Withum

Bond Beebe is now Withum. This powerful union expands and enhances our capabilities and services. Read More>>

+