TL;DR: Country club membership dues are not tax deductible under current federal or North Carolina tax law. The Tax Cuts and Jobs Act of 2017 eliminated the business entertainment deduction that previously covered some club costs. Certain documented business meals at a club may still qualify for a 50% deduction, but dues, initiation fees, and golf entertainment fees do not.
Table of Contents
- Are Country Club Dues Tax Deductible?
- What the IRS Actually Says About Club Memberships
- How the Tax Cuts and Jobs Act Changed Everything
- Can You Write Off a Country Club Membership as a Business Expense?
- Are Club Dues Tax Deductible in North Carolina?
- Can You Write Off Country Club Dues If You Are Self-Employed?
- Can a Country Club Membership Be a Business Expense Through a Corporation?
- What Qualifies as a Deductible Business Expense at a Club?
- Can You Write Off a Golf Membership?
- How to Write Off Country Club Membership Costs the Right Way
- Common Misconceptions About Club Membership Deductions
- Why Families Choose Membership Beyond the Tax Question
- Quick Recap
- Frequently Asked Questions
Are Country Club Dues Tax Deductible?
Country club dues are not tax deductible under current federal law, full stop. That answer applies to individuals, sole proprietors, and most business entities alike. The IRS has been clear on this since the Tax Cuts and Jobs Act took effect for tax years beginning after December 31, 2017.
If you have heard otherwise, you may be thinking of rules that existed before 2018, when a limited business entertainment deduction covered some club costs in certain situations. That window has been closed for several years now.
The good news is that the tax question does not define the value of membership. A membership at Burlingame Country Club in Cashiers, NC carries its own weight in quality of life, community, and access to the natural beauty of Western North Carolina that no tax treatment can fully measure.
What the IRS Actually Says About Club Memberships
The IRS explicitly lists country club dues as non-deductible under its business expense rules, and that exclusion holds regardless of how much legitimate business you conduct at the club. According to IRS Publication 463, dues paid to a country club, golf club, airline club, hotel club, or any social, athletic, or sporting club are specifically listed as non-deductible expenses.
Even if every round of golf you play is with a client, the dues themselves remain non-deductible. The IRS makes no exception for business-use percentage when it comes to dues specifically.
The IRS does draw a distinction between the membership itself and specific business activities that happen to take place at the club. Those activities, like a properly documented business meal, can sometimes be treated differently. We cover that in the section below.
How the Tax Cuts and Jobs Act Changed Everything
Before 2026, businesses could deduct 50% of entertainment expenses, which sometimes included costs at a club when entertainment was directly tied to business. The Tax Cuts and Jobs Act of 2017 eliminated that deduction entirely, and the IRS has enforced that change in every filing season since.
Here is what changed specifically:
- The 50% deduction for entertainment, amusement, and recreation expenses was fully repealed.
- Golf fees and greens fees paid for clients became non-deductible as entertainment.
- Tickets to sporting events at or near a club lost their deductible status as entertainment.
- Club initiation fees, which were already non-deductible, remain so.
- Annual dues continued to be non-deductible, as they were before the law changed.
- Business meals were preserved at a 50% deduction, though with new substantiation requirements.
If you are working from advice that predates 2018, a conversation with your accountant is worth having to make sure your filings reflect the law as it stands today.
Can You Write Off a Country Club Membership as a Business Expense?
You cannot write off a country club membership as a business expense, but you may be able to deduct 50% of certain business meals that take place at the club. The membership itself, including dues and initiation fees, is never deductible. However, meals with clients or business associates can still qualify under specific IRS conditions.
To qualify for the 50% meal deduction under current IRS guidance:
- The meal must not be lavish or extravagant under the circumstances.
- You or an employee must be present at the meal.
- The meal must be with a business associate, client, prospect, or employee.
- Business must actually be discussed during or around the meal.
- You must document the amount, the date, the business relationship, and the business purpose.
- The meal cost must be invoiced separately from any entertainment or golf fees.
- Alcohol is included in the 50% rule when it is part of the same bill as a qualifying meal.
At Burlingame, the dining experience spans several venues with menus crafted by culinary professionals. If you do conduct business at the club, a well-documented lunch or dinner there may still carry some tax benefit, even if the membership itself does not.
Are Club Dues Tax Deductible in North Carolina?
Club dues are not tax deductible in North Carolina because the state conforms to federal IRS treatment of business expenses, meaning no state-level deduction for country club dues is available. North Carolina does have its own nuances in how certain deductions are calculated or limited, so the interaction between state and federal rules is worth reviewing with a local CPA.
Someone familiar with the Western NC market, particularly the Cashiers and Sapphire Valley corridor, will understand both the tax environment and the context of club membership in this region.
What does not change is that your membership costs are paid from after-tax dollars, whether you are a full-time NC resident or a part-year resident spending summers in the mountains.
Can You Write Off Country Club Dues If You Are Self-Employed?
Self-employed individuals cannot write off country club dues, even on a Schedule C, because the IRS bars the deduction regardless of business structure. A sole proprietor, LLC member, or S-corp shareholder who pays dues out of business funds is not permitted to deduct them.
Self-employed members do have some flexibility in documenting and separating qualifying business meals and other eligible expenses from the overall membership package. If you receive an itemized statement from the club, that documentation becomes useful when tax time comes. Keep those records organized throughout the year rather than reconstructing them in April.
Can a Country Club Membership Be a Business Expense Through a Corporation?
A country club membership cannot be deducted as a business expense even when a corporation holds the membership, because the IRS non-deductibility rule applies at the entity level as well as the individual level. However, corporate memberships do have one distinct tax path worth knowing.
When the Company Holds the Membership
If a corporation holds the membership and employees use it, the dues are still generally not deductible for the corporation. The restriction is categorical, not a matter of usage percentage.
Compensation and Fringe Benefits
If an employer pays club dues on behalf of an employee and that payment is treated as additional compensation, it may be deductible for the employer as a compensation expense and taxable to the employee as income. This structure requires deliberate setup and clear documentation with guidance from a tax advisor. Corporate memberships do not automatically create deductions.
What Qualifies as a Deductible Business Expense at a Club?
Even though dues are not deductible, some costs associated with club activities may still qualify as business deductions. The table below offers a clear breakdown of what is and is not allowed under current IRS rules.
| Expense Type | Deductible? | Notes |
|---|---|---|
| Annual dues | No | Explicitly excluded by IRS |
| Initiation fees | No | Treated the same as dues |
| Golf fees for client entertainment | No | Entertainment deduction eliminated after 2017 |
| Business meals (documented) | 50% | Must meet IRS substantiation requirements |
| Meeting room rental | Likely yes | Treated as an ordinary business expense when used for business meetings |
| Employee meals (convenience of employer) | 50% | Check current IRS guidance, as rules for this category continue to evolve |
Keeping itemized receipts and a brief written note about the business purpose of each expense is the simplest way to support any deductions you do claim.
Can You Write Off a Golf Membership?
You cannot write off a golf membership or golf club dues as a tax deduction under current IRS rules, because golf clubs fall under the same categorical exclusion as country clubs and social clubs. Greens fees paid for client entertainment are also non-deductible since the entertainment deduction was eliminated after 2017.
The golf experience at Burlingame offers something the tax code cannot account for: a mountain course woven into the landscape of Western North Carolina where every round feels like a walk through something older and wilder than a fairway. That kind of value lives outside any spreadsheet.
How to Write Off Country Club Membership Costs the Right Way
You cannot write off country club membership dues themselves, but you can properly document and deduct the qualifying business expenses that occur at the club by keeping records separate from the membership fees. The key is separation and documentation at the time each expense occurs.
Here is a practical approach:
- Request itemized statements from the club that separate meals, greens fees, spa charges, and dues.
- Record the business purpose and the names of business guests at the time of each meal, not weeks later.
- Keep a simple log of dates, attendees, business topics discussed, and amounts.
- Do not combine meal receipts with golf or entertainment receipts on the same expense claim.
- Work with a CPA who knows both federal rules and NC tax law before filing.
The membership experience at Burlingame includes access to amenities across activities, spa services, and family programming that make the mountains feel like home. Organizing your records well means you capture every deduction you are actually entitled to without overreaching.
Common Misconceptions About Club Membership Deductions
A few myths circulate in golf communities and business circles that are worth addressing directly.
“If I use the club mostly for business, the dues are deductible.”
This is not accurate. The IRS specifically states that even 100% business use does not make dues deductible. The dues category is excluded entirely, regardless of use percentage.
“My accountant used to deduct them, so they must still be allowed.”
The law changed. Before 2018, there was a limited path to partial deductibility through the business entertainment rules. That path was closed by the Tax Cuts and Jobs Act of 2017. Practices from before that change no longer apply.
“A corporate membership is treated differently than an individual membership.”
Not when it comes to deductibility of dues. The same IRS exclusion applies to corporations, partnerships, and individuals. The only difference is in the fringe benefit structure described earlier, and that requires specific, deliberate setup.
“Golf with a client counts as a business expense.”
Golf fees paid for client entertainment are non-deductible under current law. The entertainment deduction that previously covered this was eliminated for tax years after 2017 and has not been restored.
Why Families Choose Membership Beyond the Tax Question
The tax answer is straightforward, and once you have it, the more meaningful question becomes what a membership actually gives your family. For the families who find their way to Burlingame in the mountains of Western North Carolina, the answer rarely has anything to do with a tax form.
It has to do with grandchildren learning to cast a fly rod in a mountain stream. With the smell of breakfast on the terrace before the morning mist lifts off the ridge. With a round of golf that feels less like sport and more like moving through a painting. With the particular comfort of knowing your neighbors by name and your waiter by his grandmother’s recipe.
The family activities at Burlingame are built around the idea that the best luxury is time together, with people you love, in a place worth returning to. Families here talk about it as a reunion where everybody actually likes each other. That is not something the IRS has a category for, and it is exactly the kind of thing that makes the decision clear once the tax question is answered.
Whether you are drawn to the mountains for summer escapes, retirement, or a legacy property your children will inherit along with a thousand good memories, Burlingame offers the kind of community that grows more valuable with every passing season.
Quick Recap
- Country club membership dues are not tax deductible under current federal law or North Carolina state law.
- The Tax Cuts and Jobs Act of 2017 eliminated the 50% business entertainment deduction that previously applied to some club-related costs.
- Golf fees for client entertainment are also non-deductible under current rules.
- Properly documented business meals at a club may still qualify for a 50% deduction when they meet IRS substantiation requirements.
- Meeting room rental at the club for business purposes may qualify as an ordinary business expense.
- Corporate memberships do not automatically create deductions; they require deliberate structuring as compensation.
- Self-employed individuals face the same restrictions as employees and corporations when it comes to dues.
- Always consult a CPA familiar with NC tax law before making any deduction decisions related to club membership.
- The value of membership at a place like Burlingame in Cashiers, NC extends well beyond what any tax treatment can measure.
Frequently Asked Questions
Are country club dues tax deductible for any reason?
No. Country club dues are not tax deductible for individuals or businesses under current federal law. The IRS explicitly excludes them from deductible business expenses, and North Carolina follows the same treatment at the state level.
Can you write off country club dues if you use the club entirely for business?
No. The IRS states that even 100% business use does not make country club dues deductible. The exclusion is categorical and not tied to how much or how little business you conduct at the club.
Can you write off a country club membership as a business expense for entertainment?
No. The business entertainment deduction was eliminated by the Tax Cuts and Jobs Act of 2017. Club dues, golf fees for clients, and entertainment at the club are all non-deductible under current law.
Are club dues tax deductible if my employer pays them?
Generally no. If an employer pays club dues on your behalf as a benefit, the dues are typically treated as taxable compensation to the employee and may be deductible for the employer as a compensation expense under a specific structure. This requires deliberate tax planning and documentation.
Can you write off country club membership fees in North Carolina?
No. North Carolina conforms to federal IRS treatment of business expenses, so club dues that are non-deductible at the federal level are also non-deductible for state income tax purposes in NC.
What club-related expenses can still be deducted as business expenses?
Properly documented business meals that meet IRS substantiation requirements may be 50% deductible even when they take place at a country club. Meeting room rental used for genuine business meetings may also qualify as an ordinary business expense. Dues, initiation fees, and golf entertainment fees cannot be deducted.
Is a golf membership tax deductible?
No. Golf club memberships fall under the same IRS exclusion as country clubs and other social or athletic clubs. Golf fees paid for client entertainment are also non-deductible under current law after the 2017 tax law changes.
Membership at Burlingame Country Club in Cashiers, NC is an invitation to something that does not fit neatly into a ledger. It is mornings on a mountain golf course, evenings around a table with people who feel like family, and seasons that each bring their own particular beauty to the Blue Ridge. The tax rules are what they are, and now you know them. The rest is about what you value and where you want to belong.
Please Contact Jennifer Webb, Membership Director, for more information. Please use the form below or call 828.966.9200.