You can still take your clients to dinner and deduct 50 percent for it—if it’s properly documented with the who, what, where, why and how it’s business-related. But the show for after dinner, or the tickets to the concert or the game can no longer be deducted. Same thing goes for business-related dues or memberships […]

You can still take your clients to dinner and deduct 50 percent for it—if it’s properly documented with the who, what, where, why and how it’s business-related. But the show for after dinner, or the tickets to the concert or the game can no longer be deducted.
Same thing goes for business-related dues or memberships for pleasure, recreation or any other social purpose. Sorry golfers—keep your clubs in the bag or be prepared to pay the memberships, cart, green and whatever other fees may apply.