Do meals provided for open enrollment training classes fall under the 50% or 100% rule?

[crabpander]

I am an Independent safety consultant who provides various open enrollment training classes at venues such as hotel meeting rooms. I provide refreshments and lunch to the attendees.

[JulieR · Accepted solution]

You may deduct the entire costs associated with the training classes you hold including 100% of the refreshments/lunch expenses provided to the class attendees.