Religious based health share is not "medical insurance" for income tax purposes, even though it might qualify as "insurance" to meet the ACA mandate. Your premiums are not tax-deductible. Technically, you are not paying an insurance premium, you are paying for someone else's medical care, and under the law, you can only deduct medical expense you pay for yourself, your spouse and your dependents.
@xxashley2890 How you claim a health sharing ministry on your state return is going to depend on your state, if your state even requires health insurance to be reported.
For Federal filing purposes, it's a moot point because the penalty for non-qualified health insurance is $0. Before last year, a health-sharing ministry was not qualified insurance, but you were allowed to claim an exception to the penalty. It is likely that your state follows a similar procedure but you would need to clarify what is your state to provide specific instructions.