Covenant is a faith-based organization and Health Care Sharing Ministry (HCSM) recognized by the Internal Revenue Service (IRS) as a Section 501(c)(3) tax-exempt charitable organization. Covenant, on its own and through its predecessor ministry, began coordinating member-to-member health care sharing almost a decade before the December 31, 1999 threshold established under the ACA and has been engaged in administration of health care sharing services continuously and without interruption since that time. During registration, each Covenant member affirms acceptance of, and agrees to adhere to, the common set of ethical and religious beliefs set forth in Covenant’s Statement of Faith. Members of Covenant then share medical expenses among themselves in accordance with those beliefs and without regard to the state in which a member resides or is employed. In addition, Covenant members retain their membership even if they develop a medical condition; membership does not terminate nor are membership levels adjusted because of a member’s medical condition. Before the ACA’s individual mandate and penalty were eliminated in 2019, Members of HCSMs that met the requirements for the definition of “health care sharing ministry” under the federal tax code at 26 U.S.C. §5000A(d)(2)(B)(ii) qualified as exempt from the ACA’s individual mandate and associated penalty. Covenant is a 501(c)(3) tax-exempt, faith-based organization that has been engaged, on its own and through its predecessor ministry–continuously and without interruption since 1991–in administering and coordinating the sharing of health care expenses among its members who hold a common set of ethical and religious beliefs, where such member-to-member sharing is, and has been, carried out by members in accordance with those common beliefs, without regard to whether a member develops a medical condition or where the member lives or works. Although the individual mandate and penalty were eliminated in 2019, several states have imposed their own state-level individual mandate/penalties and requiring residents to provide certain other documentation related to their healthcare coverage or qualification for an exemption to the state’s individual mandate and penalty. Among a few other states, California, New Jersey, and Washington, D.C. have each enacted individual mandates requiring their residents to maintain health coverage or qualify for an exemption, or else pay a penalty. The current* individual mandates for health care coverage and the relevant exemptions to those coverage requirements in these three states closely mirror those of the ACA individual mandate and available exemptions, including membership in a qualified HCSM that meet the state’s definition for “health care sharing ministry.” Please refer to the state-specific links above for additional information on the HCSM exemption to the state-individual mandate/penalty requirements in these states. (*Subject to change without notice.)