Do community health cost sharing membership fees (Sedera - an alternative to health insurance)

If the community health cost sharing membership fees are the equivalent to traditional health insurance premiums, and the fees were paid with after tax dollars, they can be considered a medical expense. 

For more information, see: IRS Topic No. 502 Medical and Dental Expenses which includes a link to an IRS interactive tax assistant to determine Can I Deduct My Medical and Dental Expenses?

Medical expenses are deductible for the amounts exceeding 7.5% of your adjusted gross income if deductions are itemized and therefore the standard deduction is not claimed on the tax return.

Kathryn, some health cost sharing memberships (Christian Healthcare Ministries, Medical-Share) are not considered health insurance plans by the IRS.  So I think contributions to these plans could not be deducted as medical expenses.  Unfortunately, they cannot be deducted as charitable contributions either.