  Some know how to maximize their tax situation already, but worth the read if you do not. Taxpayers used to be able to write off a business meal with a customer at which no business is discussed. This ended somewhat abruptly for many business people who had become accustomed to the perk. We all have to eat, afterall. Tax rules (and it depends on where you are) state: an expense for any entertainment associated with business is deductible as long as it either precedes or follows a substantial and bona fide business discussion. By ensuring business is married to the entertainment, 'before', 'after', or 'during', taxpayers could eat (well technically) for free. Also, a business discussion during a meal can allow you to write off other business entertainment. As an example, McSale takes McClient out to lunch. They play golf but no business is discussed that day.
The next day, they meet again for lunch and discuss a new line of products. McSale can deduct the 2nd day lunch but gets no write off for the Monday lunch or for the greens fees because there was no business discussion before, during, or after that lunch. If McSale has deductible and nondeductible meals then he should ensure other entertainment happens before, during or after those deductible meals.
The deducatible meals and the business discussion are therefore both eligible for write off. As a marketing tool, wouldn't it be possible to promote coupling McSales to McClient and even generate the occasion, the rules, the cost? If clubs promoted the notion more ostensibly, we could see a new wave of revenue yielding ideas - and another win-win-win for McSale, McClient and McGolfClub. 
