Expenses You Cannot Deduct(p39)

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.