Is membership dues at a private social club tax deductible?

January 1st, 2010 by Admin

Babs asked:


I’ve been invited to join an exclusive social club. I think it would be extremely helpful for my job. The members at this club are area business people. My job is to solicit donations from area businesses for a not for profit agency. The members at this club are the people I am trying to solicit donations from. So since I’d be using the membership for work would it count as a business related expense?
I have no clue about business related deductions, except for the 50% meals/entertainment and equipment. Therefore, I have no idea if this is a qualifying business expense.
Please advise.
Thank you.

4 Responses to “Is membership dues at a private social club tax deductible?”

  1. versatile Says:
    January 3rd, 2010 at 10:59 am

    no,
    donations to a non-profit are tax deductible (as long as its a donation and not a charge for service, such as a free gift…)

  2. jperrit Says:
    January 6th, 2010 at 10:46 am

    You have said it…Social Club…I don’t think it’s tax deductible. Perhaps a membership in some professional club, or educational club …that would be tax deductible. I am not sure about for this year 2008. It was in the years before.
    If in doubt…call the IRS Help line.

  3. StephenWeinstein Says:
    January 9th, 2010 at 5:21 am

    According to IRS Publication 529:

    Dues paid to airline, hotel, and luncheon clubs are not deductible.

    Generally, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs.

  4. ninasgramma Says:
    January 11th, 2010 at 12:28 pm

    The dues and fees to join are not deductible. However, if you schedule a business meeting at the club, your transportation expenses would be deductible. The cost of meals and entertainment (such as greens fees) would be deductible.

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