Membership fees generally would not be deductible because a benefit is received in return for the fee. The deductible portion, if any, would be the excess of the fee over the value of the benefits received. The same applies to tickets purchased since an entertainment benefit is received. The deductible portion would be the amount paid in excess of the ticket price's fair market value.

Per IRS Instructions for Schedule A Itemized Deductions, page A-11:

Gifts from which you benefit. If you made a gift and received a benefit in return, such as food, entertainment, or merchandise, you can generally only deduct the amount that is more than the value of the benefit. But this rule doesn't apply to certain membership benefits provided in return for an annual payment of $75 or less or to certain items or benefits of token value. For details, see Pub. 526.

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