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Generally, as an individual, you cannot deduct the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. This includes business, social, athletic, luncheon, sporting, airline, hotel, golf, and country clubs.
You cannot deduct dues paid to an organization if one of its main purposes is to:
Conduct entertainment activities for members or their guests, or
Provide members or their guests with access to entertainment facilities.
Dues paid to airline, hotel, and luncheon clubs are not deductible.I hope this information is helpful,