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Different Expert here. I'm sorry to inform you that the IRS does NOT allow a business deduction for vacation club memberships. SEE BELOW:Club dues and membership fees.
Generally, you cannot deduct amounts paid or incurred for membership in any club organized for business, pleasure, recreation, or any other social purpose. This includes country clubs, golf and athletic clubs, hotel clubs
, sporting clubs, airline clubs, and clubs operated to provide meals under circumstances generally considered to be conducive to business discussions. Exception.
The following organizations are not treated as clubs organized for business, pleasure, recreation, or other social purpose unless one of the main purposes is to conduct entertainment activities for members or their guests or to provide members or their guests with access to entertainment facilities.
Even though the description does not specifically mention resorts, I feel comfortable saying that a resort would fall under the description provided.
IRS Pub 535
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