Business & farm

The IRS feels otherwise. Gym/health club memberships are not deductible. See IRS Pub. 535
https://www.irs.gov/pub/irs-pdf/p535.pdf
and
IRS Pub. 334, Tax Guide for Small Businesses
http://www.irs.gov/pub/irs-pdf/p334.pdf
List of non-deductible expenses on page 39.