I am legitimately in the business of creating my own websites. I make money by accepting advertising on them. One of my sites is a restaurant review site, so some of my eating out is deductible. So I was wondering, if I created a real golf course review site could I deduct the cost of golfing at those courses. I am not trying to do anything crazy, like deducting my membership at my home course. I just want to deduct the cost of playing at other courses.