Membership dues (which let you use the golf course) you pay to a county club are never deductible.
…but “golf outings” are deductible if, before you committed to spend money on the golf outing, you:
- expected to generate income or other specific business benefits other than goodwill at some point, and
- you engaged in the discussion, negotiation, business meeting, or other bona fide transaction
- you kept your receipts from the golf expenditures and documented the business purpose within a week (the IRS safe-harbor)
If you purchase a “corporate golf membership that allows you to play once a day with up to three guests of your choosing”, then you have a deductible “season pass”. No food discounts, no social memberships…nothing but golf. That is how you can turn your non-deductible membership into a deductible pre-paid series of outings.