You usually cannot deduct the following as business expenses. For
more information, see Publication 535.
- Bribes and kickbacks.
- 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.
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