Can I write off client appreciation events?

Expenses for client appreciation events can be deductible as business expenses if they are ordinary and necessary for your business. The event must have a clear business purpose, such as fostering business relationships or generating future business. However, entertainment expenses are generally not deductible, so the event must not primarily be for entertainment purposes. For example, a seminar with a meal may be deductible, but a purely social event may not be.