Country club dues

From Wikicpa

Country club dues are not deductible - <IRC Sec 274(a)(3)>. This rule applies to amounts paid to any club organized for business, pleasure, recreation, or other social purpose. This includes country clubs, golf clubs and athletic clubs, hotel-travel-airline clubs, and clubs that supply meals in a setting generally conducive to business activities.

Remark

Trade associations, chambers of commerce, professional associations and civic-public service organizations are not subject to the dues disallowance <Reg. 1.274-2(a)(2)(iii)>. For example: Rotary or Kiwanis organizations.

Reference

Garcia, Rodolfo, TC Summary Opinion 2005-2, (1/3/2005).

This article is still a stub and needs your attention. It currently contains minimal information. Please plunge forward and help it grow!