Are local REI club dues deductible

[Doug Dillard]

I recently joined a local REI club. The initial cost to join was $500 but to take advantage of additional services and access to individuals to mentor new members, there was a substantial cost. If I deduct those costs, it would save me about $3K on my taxes. While I am not in real estate full time, (I have a full time job) I did own a piece of commercial real estate prior to joining and have invested in 5 multi-family offerings since. My current CPA says the expenses are probably deductible because I have a history of real estate ownership and the membership acts as CE, not entering a new profession. They are recommending, however, that we not use the deduction because it could trigger an audit. Any thoughts?