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Ed Johnson
Ed Johnson, Tax Preparer
Category: Tax
Satisfied Customers: 10760
Experience:  GPHR Cert; U.S. Treasury Tax Advocacy Panel appointee
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I am aCustomer Recruiting is essential tomy success

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I am aCustomer Recruiting is essential tomy success and job security. I deduct mileage, school golf team logoed shirts and windbreakers and photo/printing materials.   I belong to 2 public golf clubs. The primary purpose of those memberships is to take advantage of the opportunity to keep my college golf team program fresh in the minds of members and golf teaching professionals who might point a potential student/athlete in my direction. What can I list as a deduction with regards XXXXX XXXXX membership dues, green fees and food when I join and/or play a round of golf at those golf courses?
Submitted: 8 years ago.
Category: Tax
Expert:  Ed Johnson replied 8 years ago.

Dear college,


Thanks for your question.


Generally, your membership in the club itself is not deductable. however with respect to the following items:


1. Greens fees. Greens fees for yourself are not deductable, but the greens fees you pay for others, where the purpose of the round of golf is to have a business discussion directly related to your business activities, you can deduct them. The discussion can not be incidental to the golf, the golf has to be the purpose for the meeting, sort of like having a business luncheon to discuss a contract, for example.

REFERNCE: Internal Revenue Code Section 274:


2. Meals: you can deduct 50% of your own meal plus the cost of meals for others that you have for business purpose luncheons. Again, the purpose of the meals is to have the discussions or the business operations meetings, etc.


BUT the memberships themselves are expressly excluded by section 274.

Customer: replied 8 years ago.

I have heard this info before.Perhaps a better question, from me, should have been "What deductions can I take, as they relate to my need to dress in school logoed clothing,,make recruiting trips, join golf coaches and USGA organizations, repair and upkeep of my 1994 Ford F150 longbed truck with locking cover and license plate IVC GOLF." The bed ofthe truck is filled with items used by both the men's and women's golf teams,including medical bag, golfclubs, golf balls, water, snacks and gatorade.


I will pay for this answer.


Expert:  Ed Johnson replied 8 years ago.

Dear College,


Thanks for the additional information.


With respect to your itemized deductions related to business expenses.


NOTE: simply putting a logo on an item does not change its character of use. For example: placing a logo on your car does not change its use as it relates to personal or business use. Similarly, putting logos on sport jackets does not change its character.


1. Sports coat and other clothing bearing logos of your organization and the colleges you may represent or wish to affiliate with. If deductible it would be a uniform expense. In order to be a uniform expense, the uniform has to be both: (1) not suitable for everyday wear, AND also (2) be required by your employment (or if self employed required by your work that you do). For example: if you are a surgeon, the work that you do requires the wearing of certain surgical gowns, which are not suitable for wear outside the hospital environment. The IRS has ruled that you can not deduct the cost and maintenance of your clothing items that are logoed if they are sport coats, suits, shirts like polo shirts, etc, that you maintain for your own wear. However, you can deduct the cost of having the logo's put on, and the cost of logoed materials that you use as give aways to the client base.




NOTE: If you have a basket ball or football uniform you wear, that is deductible.


2. Travel expenses. You can deduct all travel expenses for your recruiting trips, called temporary trips away from home, such as mileage, one meal a day subject to the 50% limit, plus meals for clients, plus hotel stays, parking and tolls. REFERENCE:




3. Your vehicle expenses. This is one in which the IRS has made a specific ruling regarding the logo or license plate. These items do not change the character of the use of the vehicle. The IRS does not care that you may be using the bed of the truck for storage, which the IRS would deem incidental to the actual use of the vehicle based on mileage.


You are allowed to deduct EITHER business miles or actual expenses, but not both if this vehicle is used for both personal and business use. Personal use includes commuting and pleasure and household use types of transportation.


You must maintain a mileage log that at least tracks the business use of the vehicle, such that you can apportion it. You would apportion the business use of the standard mileage and depreciation or the business use for actual expense and depreciation.


You have to have receipts.


4. You can depreciate home office expenses. Home office expenses, will include, believe it or not, bottled water,coffee, reasonable snacks and drinks.


5. You can deduct all of your giveaways, in the year they were given away. They are considered inventory and you can capture the expense at the time you give them away,. So for those golf clubs, balls, etc that are for your personal use, they may not be deducted. I know what you will likely say next...but what if I use them for my clients? If they are set aside and maintain for your clients, you have to depreciate them; if you use them, you have to apportion the use between business and personal use.




(From the IRS website: "...The fact that an automobile is used to display material that advertises the owner's or user's trade or business does not convert an otherwise personal use into business use.")




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Customer: replied 8 years ago.

While I did not receive the answers that I wanted, I appreciate that Mr. Johnson cited the source upon which he based his opinions. I identified myself as aCustomerseeking reminders of allowable deductions. Since thatalso identifies meas an educator, I would have appreciated a more comprehensive list of potential educators' deductions that I should remember to consider.


Still, I was impressed. Had the abovelist also been generated, I would have given this service the highest possible rating.




Expert:  Ed Johnson replied 8 years ago.



I understand. The focus of your question seemed to be on the Golf and recruiting. For some reason I did nto catch that you were working for an educational organinization. I understood that you were a self-employed recruiter.


for educator expenses, the special deductions allowed by the IRS are for grades k-12:




For higher education, the deductions I already mentioned are extended to every educator including home office expenses. But using a different perspective we can come up with other deductions for a college coach such as:


Conference registrations and memberships.
Equipment needed for your job (subject to the conditions already discussed but can inlcude whistles, special uniforms such that might be used by game officials and referees)
Books and journals.
travel expenses for athletic events related to your coaching duties.
Advertising expenses for the school and the program paid out of pocket (on the schedule C)
Continuing education with the life time learning credit or as an education business expenses (not both) that is needed to maintain your credentials and related to your position of coaching.

Union dues.








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