Club Dues

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Club Dues

Dues paid for membership in professional organizations, such as the AICPA (the American Institute of Certified Public Accountants), AIA (the American Institute of Architects), or the ABA (American Bar Association), or public service organizations, such as the Rotary or Kiwanis clubs, may be deductible if paid for business reasons and the organization's principal purpose is not the conduct of entertainment activities. No deduction is allowed for club dues or assessments paid for membership if the club is organized for business, pleasure, recreation, or social purposes. These clubs include any organization whose principal purpose is the entertainment of its members or guests. The character of an organization is determined by its purposes and activities, not by its name. For example, dues and fees paid to athletic clubs, sporting clubs, country clubs, airline clubs, and hotel clubs are not deductible. Keep in mind that specific business expenses, such as meals and entertainment that occur at a club, are deductible to the extent that they otherwise satisfy certain deductibility standards.

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