Discussion:Athletic club dues deductible as Sch C marketing expense?

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Discussion Forum Index --> Tax Questions --> Athletic club dues deductible as Sch C marketing expense?

Ltcinpdx (talk|edits) said:

31 December 2006
I have a Sch C attorney client that serves on the Board of Trustees of a high-end athletic club and the client wants to know whether her dues to the athletic club can be deducted as a marketing expense? My initial reaction is "no" as her primary reason for paying the dues is not to market my client's business but rather to be able to use the facilities. But I want to make sure I am not missing anything here....

Solomon (talk|edits) said:

1 January 2007
I agree with you. Sec. 274(a)(3). As well, this would not fit "ordinary and necessary." Sec. 162(a).

Tfortaxes@msn.com (talk|edits) said:

2 January 2007
Ditto. Private club and organization fees are not a write off. Not since about 1995 when the new laws starting taking effect.

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