this is the IRS definition of a business expense:
What Can I Deduct?
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 trade or business. An expense does not have to be indispensable to be considered necessary.
So questions I would suggest asking yourself are:
a) do your competitor deduct green fees as business expenses? is it commonly done?
b) is it necessary to write your blog that you actually played the golf course? To me, if your blog was a golf blog it is probably more justifiable. As an example (and I do live in NC), are you going to comment on the hospitals in this blog? would you write off any medical costs incurred by a hospital stay as that is the only way to discuss the quality of the hospitals? What I am suggesting is that I would want to be able to defend why I can write about some parts of the relocation decision process without incurring expenses experiencing those aspects (schools, restaurants, hotels, neighborhoods, etc.) but for golf courses I need to experience the golf course with green fee expenses in order to write about it. Can you pass the "sniff test" if audited?
