Article Date:
May 2016

Word Count:



Q&A: Country Club Dues or Season Golf Pass?


Editor’s Update: Directly-related entertainment is deductible prior to January 1, 2018. See Tax Reform Wipes Out 50 Percent Business Entertainment Deductions.




I plan to purchase a corporate golf membership at a local public course that allows me to play once a day with up to three guests of my choosing.


The membership has no other benefits. I get unlimited golf for the year instead of paying for individual rounds. No food discounts, conference rooms, social gatherings, or drinks—nothing but golf.


My tax advisor wants to deny me the deduction under the country club rules, and I feel that he is being too “conservative.” ... Log in to view full article.

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