As a general rule, membership dues to clubs such as Costco, Sam’s Club, health/athletic clubs, or other clubs organized for business or pleasure are not deductible as a business expense.
However, there is an exception for dues paid to professional associations. Family child care providers can deduct dues for professional associations. This includes dues for your local, state, and national family child care association. This would also include membership dues to the National Association for the Education of Young Children.
Membership dues for business women’s organizations, chambers of commerce, and civic and public-service organizations are also deductible. You must be able to show that such memberships are “ordinary and necessary” for your business. Memberships in these organizations could be deductible if you use them to promote your business and make business contacts.
Image credit: nafcc.org
For more information about what is deductible for your business, see my book Family Child Care Record Keeping Guide.