Archive - tax year 2021

In 2022, the IRS tax season officially started on January 24. For tax year 2021, we want to remind you it is no longer necessary to fill out specific tax forms indicating that, as a member of a health care sharing ministry, you are exempt from the ACA mandate to have insurance. Furthermore, you are not required to claim an exemption, provide documentation of your membership, make a shared responsibility payment, or obtain an Exemption Certificate Number for your federal tax return.

This year’s tax donation letters (documenting your 2021 donations) were sent out January 31, 2022.

Funds you are assigned to send to other members and to Samaritan Ministries for administrative purposes are only considered tax deductible if you are filing with the State of Missouri. We are not aware of any other state where this is the case.

Visit our donate to Samaritan Ministries page to see ways in which you can make tax-deductible donations to the ministry.

In tax year 2021, there were special tax considerations in seven states for health care sharing ministry members.

These states include:

California
Massachusetts
Missouri
New Jersey
Rhode Island
Vermont
Washington, D.C.

This year's tax donation letters (documenting your 2021 donations) were sent out on January 31, 2022. The tax deduction letters (sent only to State of Missouri residents) were sent by postal mail on February 7, 2022.

Note: Funds you are assigned to send directly to Samaritan Ministries or to other members of Samaritan Ministries are not considered a tax-deductible donation at the federal level or at the state level. At the present time, funds you send to other members are only considered a tax-deductible expense if you are filing with the State of Missouri.

No. As far as we are aware, the IRS does not consider funds you send to other members as an itemized personal deduction on Schedule A.

In the past, we have seen that claiming medical bills for which funds were received has caused members to have an issue with the IRS. We recommend conferring with your tax adviser before doing so.

No. While Samaritan Ministries is recognized by the IRS as an exempt charity, only donations given beyond the administrative fees and monthly funds you are assigned to send other members are deductible as a charitable gift.

As far as we are aware, the IRS has never considered the receipt of funds from other Samaritan members to help pay other members' medical bills as income.

Funds you send to other members are only considered tax-deductible if you are filing with the State of Missouri. We are not aware of any other state where this is the case.

There are many friends of health care sharing ministries in Congress who want clarification and changes in the tax laws that would be beneficial to our members. There is a good chance for such changes to occur with the help of members contacting their representatives in Congress. We will notify our members when we need their help contacting their representatives.

If you have general questions regarding health care sharing ministries and taxes, please contact us at [email protected]. For more specific tax questions, please consult your tax adviser.

The above is provided as an informational service only for our members and is not tax advice. For tax advice, please contact your tax adviser.