Historically only traditional health insurance premiums have been tax deductible. However, the IRS has issued proposed regulations that would allow taxpayers to deduct the monthly cost of healthcare sharing ministries (i.e. Medishare, CHM, Samaritans, etc.).
Typically proposed regulations cannot be relied upon by taxpayers, but the IRM (Internal Revenue Manual) states that if there are no final or temporary regulations currently in force addressing a particular matter, but if there are proposed regulations on point, the Office of Chief Counsel ordinarily will not take any position in litigation or advice that would yield a result that would be harsher to the taxpayer than what the taxpayer would be allowed under the proposed regulations.
So, although the position is a bit aggressive, until temporary or final regulations are issued by the IRS on the topic, FFPT will be relying on the proposed regulations and will advise clients to include healthcare sharing ministry costs in their deductible medical expenses or, even more advantageously, deductible as self-employed health insurance premiums (also applicable to 2% or greater S-Corp shareholders).