Are Golf Memberships Tax Deductible?

Please note: this article should not be considered tax advice, and you should seek the counsel of a certified tax advisor to see how this may apply to your specific location and tax situation.

If you are a business professional who enjoys golfing during the week, you may wonder if a golf membership is tax deductible. This question is especially relevant for those who frequently entertain clients or network on the golf course. A golf membership offers a unique opportunity to blend business with leisure, making it a popular choice for many professionals. However, while writing off your golf membership might sound appealing, the IRS has specific rules that govern these deductions. Understanding these regulations can help you make informed decisions about your golf-related expenses and potentially maximize your tax benefits while enjoying your favorite pastime.

Can You Write Off a Golf Membership?

Unfortunately, the IRS does not allow deductions for club dues and memberships organized for pleasure, recreation, or other social purposes. This includes country clubs, golf clubs, athletic clubs, airline clubs, and hotel clubs. The name or designation of the club does not change this rule; what matters are the club's purposes and activities. As a result, no matter how many business deals you close on the golf course, the membership dues are not deductible.

Business Meals and Entertainment

However, there is a silver lining. While the membership dues are not deductible, you can still typically deduct a portion of the expenses incurred at the club while entertaining clients. Specifically, you can deduct 50% of the cost of business meals. For instance, if you have a business dinner with a client at your golf club, 50% of the meal cost can be deducted as a business expense. It is important to separate these costs from the membership fees and keep detailed records.

Why Isn’t A Golf Membership Deductible?

Under the Tax Cuts and Jobs Act, business entertainment expenses like golfing are no longer deductible. This means you cannot deduct the cost of playing a round of golf as a business expense. However, food and beverages provided during a business entertainment activity remain 50% deductible if purchased separately from the entertainment or listed separately on the receipt.

How to Write Off Golf-Related Expenses

Even though you cannot deduct the cost of your golf membership, there are ways to deduct other golf-related expenses, such as business entertainment expenses. To qualify, you must discuss business with one or more people before or after golfing, such as over a meal or drinks at the clubhouse. The business discussion should occur on the same day as the golf game. However, there are exceptions if your business associates travel from out of town.

Maximize Your Golf Savings 

While the IRS rules are strict about deducting golf membership dues, you can still take advantage of deductions for business meals and other golf-related expenses. Understanding and adhering to these guidelines allows you to make the most of your golfing activities as business expenses.

A Links Golf membership can be a great fit for business professionals who golf during the week since it offers flexibility, weekday availability, and courses in locations across the country. For an annual fee less than traditional club memberships, only $1,499 annually and $50-150 per play, you gain access to a selection of private clubs, enjoy discounted rounds of golf, and experience the camaraderie and networking opportunities that come with being part of an exclusive community. Learn more about Links Golf memberships and how it can fit into your business and leisure activities.