No, health club dues or amounts paid to improve one’s general health or to relieve physical or mental discomfort not related to a particular medical condition are not reimbursable medical expenses.

Distributions from a health FSA must be paid only to reimburse participants for qualified medical expenses incurred during the period of coverage. Qualified medical expenses include:

• acupuncture;
• alcohol addiction inpatient treatment;
• ambulance services;
• artificial limbs;
• artificial teeth;
• bandages;
• breast reconstruction surgery following a mastectomy due to cancer;
• birth control pills;
• Braille books and magazines;
• chiropractor fees;
• contact lenses, including the cost of equipment and materials;
• crutches;
• dental treatment (except teeth whitening);
• diagnostic devices, such as blood sugar test kits;
• drug addiction inpatient treatment;
• eye glasses;
• eye surgery;
• fertility enhancement procedures, such as in vitro fertilization;
• guide dogs;
• hearing aids;
• hospital services;
• laboratory fees;
• Medicare Part D premiums;
• medicines (prescription and nonprescription);
• nursing home care;
• oxygen and oxygen equipment;
• psychiatric care;
• psychoanalysis;
• qualified long-term care services and premiums paid for qualified long-term care insurance contracts;
• sterilization;
• stop-smoking programs;
• weight-loss programs (if a treatment for a specific disease, such as obesity or heart disease, diagnosed by a physician);
• wheelchairs; and
• X-rays.

Source: CCH Employee Benefits Management and IRS Publication 502.