Can an HRA Reimburse Health Care Sharing Ministry Membership Donations?
A simple answer, no. Health Reimbursement Arrangements cannot reimburse employees for their membership fees/donations (“premiums”) to a health care sharing ministry program. Why?
- IRC Section 213 governs which types of expenses and health insurance premiums can be reimbursed through these types of reimbursement plans.
- IRC Section 213 specifies in “(D) for insurance (including amounts paid as premiums under part B of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in subparagraphs (A) and (B) or for any qualified long-term care insurance contract (as defined in section 7702B (b)).”
- Health care sharing ministry programs are not offered by an insurance company, and the benefit is not insurance. Therefore, the membership fees/donations are not reimbursable according to IRS guidelines.
Are you interested in learning more about Health Care Sharing Ministries or Health Reimbursement Accounts? Leave a question in the comments.