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Article Date:
August 2009

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Business Tax Deduction for Golfers and Spectators

Golfers are tax advantaged. Unlike most entertainment that suffers a 50 percent cut in deductions and faces other limits, golfers can qualify for a 100 percent entertainment deduction when they play in, or are a spectator at, a qualified charity event.


The events can be large PGA TOUR events or local school golf outings. Both are tax advantaged.


The Qualified Charity Event


You may deduct 100 percent (not 50 percent) of what you spend for any ticket to any sports event that1



is organized for the primary purpose of benefiting 501(c)(3) charities,


gives all its net proceeds to 501(c)(3) charities, and


uses volunteers for substantially all the work performed in carrying out the event.


Explanation from the legislative history. To see the intent of this law, let’s look to the legislative history that uses golf in its examples. A golf tournament whose net proceeds are donated entirely to charity is eligible to qualify for the 100 percent deduction. Such an event would not fail to qualify solely because it offered prize money to golfers who participated or because it used paid concessionaires or security personnel.2 ... Log in to view full article.

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