What if the church makes the monthly payment to a Health Care Sharing Ministry for the pastor?

by Robert G

The church makes the monthly payment for our pastor to a Health Care Sharing Ministry. I reported it in box 14 on his W-2 as insurance. Should I change this to Box 12 with code DD?

Comments for What if the church makes the monthly payment to a Health Care Sharing Ministry for the pastor?

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Feb 27, 2014
w 2
by: Sandi

this should help:


Aug 14, 2014
Sharing ministries are not insurance
by: Phil

Health Care Sharing ministries are not considered insurance. As I understand it, payment of these "shares" by the church would be considered taxable income to the minister.

I would think you would not include this in box 12 at all as it is not insurance.

The link referred to above is specifically for employer sponsored group health insurance.

Mar 26, 2015
Federaly approved AFA or (Obamacare)
by: Anonymous

The employer can decide to offer bandaids as part of healthcare plan.
so it would make sense that a federaly aporoved healthcare program could be part of Ministers package.
CHA is an approved Christian program.

Mar 26, 2015
pay package for minister
by: 33years and counting

You can elect to provide a health plan for minister.
even though a share program is not (insurance)
It is accepted by Fed govt by AHC act or (Obamacare)
Therefore it would seem you can simply pass a resolution for a medical plan providing it pre tax,saving much money for minister and family

Dec 11, 2015
Changed in 2015?
by: Rev Kallen

I believe I read that this has changed in 2015. Is health insurance premiums now paid by the church considered taxable income to ministers??

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