• Denise Hue

Club Dues and Membership Fees Still Nondeductible

The Tax Cuts and Jobs Act does not change the prior law rule disallowing a deduction for dues or membership fees for country clubs, golf and athletic clubs, airline clubs, hotel clubs, business luncheon clubs, and other clubs organized for business, pleasure, recreation, or other social purposes. However, an IRS regulation has allowed a deduction for dues paid to


(1) civic or public service organizations such as Kiwanis, Lions, and Rotary clubs;

(2) professional organizations such as medical or bar associations; and

(3) chambers of commerce, trade associations, business leagues, real estate boards, and boards of trade.


The regulation allows the deduction for dues provided that the organization in (1)–(3) does not have a principal purpose of providing entertainment for members or their guests.

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