Christopher J. Fitzsimmons CPA: That’s a good question. Unfortunately, golf club dues are never deductible. However, you may be able to deduct the cost of entertaining clients at your golf club. Only union dues or dues paid to professional organizations and Chambers of Commerce (if work-related) are deductible. They fall into a group called ‘miscellaneous itemized deductions,’ which are limited so you won’t get a full deduction. Caution – these deductions have been eliminated effective 1/1/18.