For the purpose of community outreach, our pastor wants to join a couple of local clubs. The board would like to pay his dues, but can this be considered a business expense?
Many ministers belong to local clubs, including fitness and golf clubs. Some churches agree to pay the annual dues or fees to these clubs as a fringe benefit. In some cases, the minister (or church) treats the club dues as a business expense because membership in the club will either contribute to the minister's health or expose the minister and church to the community.