Those are entry costs. You specifically referred to annual fees. Which clubs are in line with your initial statement? As for write offs, this source suggests it’s not an option: Free Per Diem Calculator - Pilot Per Diem - Flight Attendant Per Diem - Airline Per Diem Also 8 Types of Club Dues That Are Tax Deductible I assume you disagree with it?i Also would appreciate a cite on when the ACLU has involved itself in the membership of a private club. Doesn’t seem like their domain.