# Definition of Club
> **IRS** · Final and temporary regulations. · Published 1995-07-19 · Effective 1995-07-19 · 60 FR 36993
## Document
- **Document number:** 95-17665
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 36993
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-07-19
- **Effective date:** 1995-07-19
- **Treasury docket:** TD 8601
## Abstract

This document contains final and temporary regulations relating to the definition of a club organized for business, pleasure, recreation, or other social purpose for purposes of the disallowance of a deduction for club dues. The regulations reflect changes to the law made by the Omnibus Budget Reconciliation Act of 1993 and affect persons who pay or incur club dues.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/07/19/95-17665/definition-of-club)
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