You usually cannot deduct the following as business expenses. For more information, see Publication 535.
Bribes and kickbacks.
Charitable contributions.
Demolition expenses or losses.
Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs.
Lobbying expenses.
Penalties and fines you pay to a governmental agency or instrumentality because you broke the law.
Political contributions.
Repairs that add to the value of your property or significantly increase its life.
Information courtesy of the Internal Revenue Service.
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