Most restaurants provide receipts with the name of the restaurant, the date, and the costs plus tips. Using your Credit Card, you pay the bill. The credit card receipt stapled to the restaurant receipt will provide the Date, Amount with tips, and the Place. The meal must take place in surroundings that are conducive to having a business discussion. If, for example, you have your meal at the Improv or the Comedy Club, the IRS will deny the deduction because the environment is not conducive to a productive business meeting.
Cocktail parties are another no-no.
Meals as business gifts are NOT deductible. Golf courses 3. Sports events 5. Season tickets and the like are deducted by event, not as a package. KEY - there must be a link between the business and the entertainment.