To be deductible a business expense must be both ordinary and necessary. "An ordinary expense is one that is common and accepted in your industry. A necessary expense is one that is helpful and appropriate" for your business. I think that purchasing a meal as research for a food blog would be deductible if you can explain that it is both ordinary and necessary for your business. The 50% limitation on deducting meals is based on the assumption that you and a business contact shared a meal for a business purpose. The meals you purchase for research for your food blog may be an exception to this rule if, again, you can clearly state and document the business and research purpose of the expense.
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