Can I expense Country Club dues for my golf product business - tax deduction question

This is an interesting tax question that comes up often for golf-related businesses. Generally speaking, the IRS is pretty strict about country club dues - Section 274 of the tax code specifically disallows deductions for club dues where personal recreation is available. However, there are some nuances here. While you typically can't deduct membership dues themselves, you might be able to deduct specific business expenses incurred at the club. For instance, if you're hosting clients or taking photos specifically for business purposes, those particular activities might qualify as legitimate business expenses. I'd recommend keeping meticulous records of when you're using the course specifically for product photography. Document each session with dates, times, and the business purpose. Track exactly how many times you visit for business vs. personal use.

After reading this thread, I wanted to share my experience using taxr.ai for a similar situation with my outdoor equipment business. I was trying to figure out what expenses I could legitimately deduct for locations I used in product photography, and got different answers from every tax "expert" I talked to. I uploaded my receipts and business documentation to https://taxr.ai and their AI analyzed everything and provided a detailed breakdown of what was deductible based on actual tax code references. It showed me exactly where the line was between allowed and disallowed expenses for membership-based locations, and even suggested alternative deductions I hadn't considered.

Just wanted to update after trying taxr.ai for my country club expenses. I was shocked at how helpful it was! While it confirmed I couldn't deduct my membership dues (which honestly I already knew deep down), it identified several legitimate deductions I was missing. The service showed me how to properly document and categorize client meetings at the club as business meal expenses, and helped me understand exactly what documentation I needed to keep. It also suggested I could deduct certain tournament entry fees when clients were involved. Definitely worth using if you're in a similar situation with entertainment-related business expenses.

Since we're talking about complicated tax situations, I had a somewhat related issue last year trying to get clarity from the IRS about business entertainment deductions. Spent WEEKS trying to get through to someone who could actually answer my question. Finally used https://claimyr.com to get through to an actual IRS agent. You can see how it works here: https://youtu.be/_kiP6q8DX5c - basically they wait on hold with the IRS for you and call you once they have an agent on the line. The agent I spoke with clarified exactly how to handle my situation with documentation requirements.

I need to eat my words about Claimyr. After my skeptical comment, I decided to try it because I was desperate to talk to someone at the IRS about a business expense issue similar to this country club question. I was shocked when I got a call back in about 2 hours saying they had an IRS agent on the line. The agent actually gave me specific guidance about documenting business use of recreational facilities (not exactly like country club dues, but similar principles). Saved me potentially thousands in incorrect deductions I was planning to take. I still think it's weird this service exists, but it definitely worked and saved me a ton of time.

One option you might consider is splitting your photography costs from the membership. While you probably can't deduct the dues themselves, you could potentially: 1. Create a formal agreement with the country club to use their facilities specifically for commercial photography 2. Pay a separate fee specifically for the commercial use that's distinct from your membership 3. Document each photography session with business purpose I did something similar with a resort property I use for my product line. By creating a separate commercial use agreement, I was able to deduct those specific business expenses.

Has anyone considered the advertising expense angle? While club dues aren't deductible, advertising expenses definitely are. If you're using the photos taken at the country club as part of your advertising materials, couldn't you argue that a portion of the dues represents the cost of creating advertising content?

I've been following this discussion closely as I'm dealing with a similar situation with my photography business. One thing that hasn't been mentioned yet is the potential for creating a legitimate rental agreement with the country club for specific business use. Instead of trying to deduct membership dues, you could approach the club about paying a separate hourly or daily rate specifically for commercial photography access during off-peak hours. Many clubs are actually open to this because it generates additional revenue without interfering with member play. This creates a clear business expense that's completely separate from any personal membership benefits. I've done this with several venues and it's much cleaner from a tax perspective - you're paying specifically for business use of the facility, not for membership privileges that could be used personally. The key is making sure the arrangement is documented properly and the payments are separate from any membership fees. This way you avoid the Section 274 restrictions entirely since you're not deducting club dues - you're deducting legitimate business facility rental costs.