I host project (not sales) meetings for clients and partners in my office (sole-proprietor). When I have catered food or get it delivered, can I deduct at 50% or 100%?

How do you have partners if you are a sole proprietor?

partners on the team for the project e.g. other consultants.

The meal expenses that you provide at your project meetings are 50% deductible meals.

50% deductible meal expenses are for business meeting of employees, stockholders, agents and directors. Office meetings and partner meetings fall into this category. If there is no business function to the meal, it is completely nondeductible for tax purposes.

Thanks, I have seen that citation. What is still unclear is the people I am hosting are not employees, stockholders, agents and directors of my business to which this reference refers directly. These are my clients and/or project team members (employed by others but we are temporarily working together to fulfill a contract). Is this the only guidance that applies in this situation.

You are providing meals in a business work environment so the guidance applies.