If I understand your situation correctly, your wife's business is to host quilting retreats. Her income is derived from the fees paid by the attendees and part of her expenses are for the hotel rooms and meals provided to the attendees.
If that is the case, the meals would be 100% deductible because they are a direct business expense and not incurred by your wife during business travel (which would be limited to 50%). If there was a charge paid for the event space, it could be entered as 'rent' or be included under miscellaneous business expenses as its own category. The hotel costs should probably go under the miscellaneous business expense category with its own description and amount entered.
@dkg2000
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