You would not owe taxes on the gift; gifts are not taxable to the recipient. The person giving the gift would need to pay taxes on amounts greater then $14,000 given to one individual. So gift tax would not come into the equation in this instance since the gifts are from multiple members of the health sharing ministry, no one member giving over $14,000 to another member.
This is how I look at it: The monthly share amount is not deductible as health insurance nor is it deductible as charitable giving since you are not giving it to a charity. So no one has deducted the amounts given. So that leaves the recipient of the share to be able to deduct the medical expenses he pays on his sch. A as medical expenses.
