Deducting Club Dues

Dues You May Deduct

Dues paid to the following organizations are deductible providing their main purpose is not to provide entertainment to members or their guests:

  • Professional organizations (e.g., bar associations, CPA associations)
  • Civic or public service organizations (Kiwanis, Lions and Rotary clubs)
  • Chambers of Commerce
  • Business leagues
  • Real estate boards
  • Boards of trade

Trade Association Meetings

You can deduct meal and entertainment expenses of attending business meetings or conventions of certain exempt organizations that are directly related to, and necessary for attending if the expenses of your attendance are related to your business.

Dues You May Not Deduct

You can't deduct dues or initiation fees paid to clubs organized for business, pleasure, recreation, or other social purposes.

For example:

  • Golf or athletic clubs
  • Airline clubs
  • Country clubs
  • Business luncheon clubs

File your personal and small business taxes (Schedule C)