Tax Deductions

The Houston Golf Association is recognized by the Internal Revenue Service as a 501(c) 3 charitable organization. Payments to the Houston Golf Association for Shell Houston Open sponsorship packages are not tax deductible as a charitable contribution (except Charity Partners designated charitable contributions). If used for business entertainment purposes, the purchase may be eligible for 100% business expense deduction. Please Refer to the IRS Tax Code. You should consult your tax advisor on the application of tournament purchases as tax deductions.