Can i deduct my gym membership? The gym is a potential customer of ours and I use the gym as a networking resource as they have classes and other events?

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Can i deduct my gym membership? The gym is a potential customer of ours and I use the gym as a networking resource as they have classes and other events?

No. Gym membership is not deductible.
IRS Pub. 529, Miscellaneous Deductions,
http://www.irs.gov/pub/irs-pdf/p529.pdf

List of Non-Deductible expenses starts on page 14

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