Final answer:
The meal expense condition not related to the active conduct of business is that it must be incurred 'while traveling away from home.' The IRS requires the meal to be ordinary and necessary, directly related to or associated with active business, and reasonable in amount.
Step-by-step explanation:
The condition among the options provided that is not a requirement for a meal expense to be related to the active conduct of business is 'It is incurred while traveling away from home'. While indeed business meals during travel can be deductible under certain circumstances, the IRS does not require that the expense be incurred while traveling away from home for it to be considered as directly related to the active conduct of business. Rather, the IRS conditions require that the business meal be ordinary and necessary, directly related to or associated with the active conduct of business, and that the expense is reasonable in amount. Therefore, the critical factors in determining if a meal expense is related to the active conduct of business include whether the meal has a clear business purpose, is conducive to doing business, and whether the cost is not extravagant.