Deductibility of Lodging/Accommodations for a Holiday Party

[TaxPlannerJess]

Hi,

I have a client whose LLC is hosting a holiday party for clients and employees. He wants to know if the cost of lodging/accommodations for the holiday party is tax-deductible for his business. I believe he would be able to deduct 50% of the clients' lodging expenses and 100% of the employee lodging expenses. Is this correct?

[Bsch4477]

There is a site for paid preparers. 
https://accountants.intuit.com/turbotax-for-professionals/