How to Deduct Club Dues for Taxes

"Hi, I’m Tom Choisnet, enrolled agent; this section is about club dues. An effort was made to eliminate club dues from being deductible at all and there was quite a bit of backlash to the IRS about that. So they have come up with an interesting conclusion, club dues are not deductible by definition, for social, athletic, sporting, airline and hotel type of clubs but professional organizations including Kiwanis and Rotary and those sort of organizations. If the principle purpose is not for entertainment so it is kind of ambiguous, I think that the real direction is to not allow deductions for things like country clubs and yacht clubs, things that are obviously purely entertainment. So that is the latest word on club dues. Thank you for watching, take a look at some of my other segments, thank you."