### Question
How does MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE define health care sharing ministry?


### Answer
Under *26 U.S.C. § 5000A*, **health care sharing ministry** is defined as:

> an organization—


(I) which is described in section 501(c)(3) and is exempt from taxation under section 501(a),


(II) members of which share a common set of ethical or religious beliefs and share medical expenses among members in accordance with those beliefs and without regard to the State in which a member resides or is employed,


(III) members of which retain membership even after they develop a medical condition,


(IV) which (or a predecessor of which) has been in existence at all times since December 31, 1999, and medical expenses of its members have been shared continuously and without interruption since at least December 31, 1999, and


(V) which conducts an annual audit which is performed by an independent certified public accounting firm in accordance with generally accepted accounting principles and which is made available to the public upon request

#### Citation:
  - *26 U.S.C. § 5000A*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 48-MAINTENANCE OF MINIMUM ESSENTIAL COVERAGE**

