Are Club Dues Tax Deductible?
Dues or fees paid to any social, athletic, or sporting club or organization are generally not deductible. In addition, no deduction is allowed for the cost of membership in any club organized for business, pleasure, recreation, or other social purpose
Even if your purpose of joining a club is to generate business, you can't deduct dues paid to:
Golf and athletic clubs,
Hotel clubs, and
Clubs operated to provide meals under circumstances generally considered to be conducive to business discussions.
I suspect many businesses may be deducting airline and hotel club dues without knowing they are nondeductible.