Health care sharing ministries, such as Medi-Share or Samaritan Ministries, are faith-based organizations that facilitate the sharing of health costs among ministry members in exchange for membership fees.
Health Ministry share coverage is not considered insurance, although it does provide an exemption from the fee required by the Affordable Care Act (ACA) if you don't have insurance.
The IRS doesn't consider this type of coverage to be healthcare insurance. Because of that, your monthly share contribution isn't eligible for reimbursement.
Eligible employees enrolled in a health care sharing ministry can use their monthly allowance on all qualified medical expenses. They cannot, however, receive reimbursement for ministry membership fees.
Also, while any reimbursements made to eligible employees belonging to a health care sharing ministry are tax-free to the employer and free of payroll taxes to the employee, the employee should report reimbursements as taxable income at the end of the year. This is because belonging to a healthcare ministry doesn't qualify as Minimum Essential Coverage (MEC).