The Augusta Rule

You operate a legitimate business and occasionally host strategic planning meetings, board meetings, or client events at your personal residence.

We evaluate whether your business activities qualify for Section 280A(g) treatment, determining if the events are legitimate, ordinary, and necessary business functions rather than disguised personal gatherings.

The rule is strictly limited to 14 days per year. It requires transferring funds from the business to the owner, reducing business income. It invites heavy IRS scrutiny if not handled with precise, arm's-length formality.

Demands rigorous documentation including formal meeting minutes, a written rental agreement between the business and the homeowner, market rent comparables, and invoice and payment records.

We review the structure within your overall entity plan and may coordinate with legal counsel to ensure corporate minutes and lease agreements reflect standard commercial practices.