Deductions & credits

No, unfortunately Health Savings Accounts (HSA)  only work with  high-deductible health insurance plans, so members of healthcare sharing ministries cannot take advantage of HSAs.

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. 

https://www.zanebenefits.com/blog/bid/297952/hras-and-health-care-ministry-sharing-programs