Just my 2 cents here. But a business meeting where a grill is necessary doesn't sound like a business meeting to me. Sounds more like entertainment or possibly an Employee morale thing, such as a company party. While you can claim it, if you were to get audited for other reasons and they see that, I would expect the IRS to disallow the deduction. Another thing too is that I seriously doubt the cost of a grill is going to have any impact on your tax liability beyond a few dollars maybe. I myself wouldn't do it. But that's me.