Expenses You Cannot Deduct

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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