Is Golf Membership Tax Deductible for Your Business?

No, golf membership is generally not tax deductible as a business expense. The IRS considers this a personal expense, even if it has some connection to your work activities. However, there may be limited exceptions in specific circumstances.

Key Rules for Deducting Golf Membership

Green fees, cart rentals, and club memberships are nondeductible entertainment. HOWEVER, food and drink purchased SEPARATELY at the clubhouse (not bundled) are 50% deductible as meals.

Requirements to Claim This Deduction

• Golf activity: 0% deductible (entertainment)
• Food at clubhouse (billed separately): 50% deductible
• Need separate receipts for food

How to Document Golf Membership for Tax Purposes

Proper documentation is critical for any business deduction. For golf membership, you should:

• Keep all receipts and invoices showing the amount paid
• Record the date of the expense and the business purpose
• If mixed-use, maintain a log showing business vs. personal usage
• Store records for at least 3 years (7 years for major purchases)

Source: IRS Notice 2018-76. This information is for educational purposes only. Consult a qualified tax professional for advice specific to your situation.