I've got to "ditto" BizResearcher's great advice about talking with a tax pro on this one (absent someone responding directly to you in this forum, who's 100% confident of the answer).

Generally, business meals (along with most other "entertainment" expenditures) are 50% deductible--e.g., a $30 meal will get you a $15 tax deduction. But I've been involved in tax research (in other areas of tax law) long enough to know that for every 'general' rule there are several case-specific exceptions. Your proposed situation is a bit different than your typical "business discussion over dinner" kind of expense, so it'll be good to hear from someone who's seen this one before, and knows the answer cold.

For most businesses, the "meals and entertaiment" category is one of the smaller line items on their P & L, but for your proposed venture, it sounds like it'll be one of your more prominent expenses; hence, the importance of getting the right tax answer ramps up a bit.

Best of luck, and congrats on the new biz!

...it was early and I was full of no coffee...