You usually cannot deduct the following as business expenses. For more information, see Publication 535.
- Bribes and kickbacks.
- Charitable contributions.
- Demolition expenses or losses.
- Dues to business, social, athletic, luncheon, sporting, airline, and hotel clubs.
- Lobbying expenses.
- Penalties and fines you pay to a governmental agency or instrumentality because you broke the law.
- Personal, living, and family expenses.
- Political contributions.
- Repairs that add to the value of your property or significantly increase its life.