The private club industry has changed significantly over the last decade, primarily due to the development of a very family-friendly, or family-centric, approach to membership programs and services. Historically, the decision to purchase a membership in a private club was often the result of the prospective member reaching a certain position or level in a corporation or due to the success of one's business. The initiation or joining fees as well as the monthly dues and charges were often for the benefit of entertaining clients and considered a business expense. While entertaining clients is still a very important activity at a private club, these expenses are not considered tax-deductible. Now the decision to join a private club is often a family decision, with two of the primary reasons for membership being the availability of activities for the entire family and whether the monthly expense fits within the family's finances. For a private country club, the No. 1 reason for joining has always been the golf course; but now we see resort-style pools, fitness or wellness centers, family activity centers with ultra-casual family dining, child care, year-round family activities and junior golf/tennis programs and services — all of which cater to the entire family enjoying the club.