forms and policies

Memberships in Country Clubs or Other Social Clubs Policy

Effective January 1, 1994, no business deduction from income can be taken for dues or memberships paid to any club organized for business, pleasure, or other social purposes. This includes athletic, country, luncheon, sporting, airline and hotel clubs. Memberships must be held in the name of the college, institution, or foundation and its use restricted to business purposes to avoid taxation to the employee.