Food provided at class

[KJ Judd]

A client holds classes in his store regularly. He provides some food (coffee, rolls, water, etc.) for class participants. Does this qualify for 100% deduction? I believe the coffee will, but will the minor snacks also?

[fliszt]

Food for class

I believe is 100% deductible. My wife teaches music and holds "group" lessons where she provides chips, pop and candy. I list those expenses as "supplies" on her sched C. I am anxious to see other responses to your question.
Larry M

[Kram BergGold]

Yes!

As Marv Albert says, YES!
100% deductible.

[Black Bart]

Yes.

Deduct snacks and hors d'oeuvres (potted meat on saltine).

[Skate1968]

This is a good question. And I'd say yes, also.

[Unregistered]

All deductible as long as the client doesn't partake.

[Joe Btfsplk]

Fringe benefit?

All deductible as long as the client doesn't partake.

Maybe that would qualify as a de minimis fringe benefit for the client.

When I was in the Air Force, I asked a mess sgt. who drew a separate ration allowance if he paid for the meals he ate in the mess hall.

He explained that he never ate a meal in the mess hall, but sometimes tasted the food to make sure it was suitable for the troops. The "man who never inhaled " couldn't have given a better answer.