deduct prayer as a medical expense

And the cost is ....what? Last I checked, prayer was free.

Additionally, I would classify it as a contribution, not a medical expense.

Evidently $20 to $50 per session. You're paying for the person's time and effort of coming to you.

Good grief.

Deduction was disallowed for the cost of treatment by a Samoan "doctor" with prayer and massages with plant leaves, not on the ground that the practitioner was unqualified or that the treatment was ineffective, but because (a) the treatment was not specific to the ailment -- the same procedure was applied no matter what the complaint

-- and (b) the patient's husband had no expectation that the treatment would be effective. Tautolo, Dennis, (1975) TC Memo 1975-277.

Also, deduction has been disallowed for the cost of "auditing" or "processing" by the Church of Scientology. Rev Rul 78-190, 1978-1 CB

74 ; Brown, Donald, (1974) 62 TC 551 , affd (1975, CA8) 36 AFTR 2d 75-5885 , 523 F2d 365 , 75-2 USTC ¶9718 .

Katie in San Diego

If Bernie Madoff were dying, would you pray for him for free?

You didn't specify what prayer, or to whom, so I think most people would say yes.

Seth

...And if he were to pay me:

1) That would not make it deductible by him. 2) I'd have to give the money back when his creditors come asking.

I have no idea exactly what Christian Science practitioners do, but their fees are a deductible medical expense per Pub 502.

Phil Marti Clarksburg, MD

Thanks for the laugh. We need more humour on the board.

Thanks. I could not find the words "prayer" or "sprit" in the publication, but "Christian Science practitioners" might be the justification for deducting these types of medical expenses.

But what exactly is such a practitioner? Wikipedia has a definition

A Christian Science practitioner is an individual who follows the practice of healing through prayer according to the teachings of Christian Science. This usually takes the form of what is called Christian Science treatment, a specifically focused prayer involving the affirmation of absolute spiritual or metaphysical truth of the spiritual perfection of God, and of man in God's image and likeness. 'Treatment' may rely on passages of the Bible and the Christian Science textbook Science and Health with Key to the Scriptures by Mary Baker Eddy, including the Lord's Prayer and familiar psalms, such as the 23rd and 91st. But it may also simply be a period of silent communion. There is no formula and 'treatment' can be given in absentia, including by telephone or via e-mail.

Any student of Christian Science who has taken the 'intensive' two- week class instruction in Christian Science healing may use the initials 'C.S.,' and take patients as a practitioner. Those desiring to be in the full-time practice usually do this for several years and must be members of the Mother Church, the global organization headquartered in Boston.

'Qualified' practitioners may advertise in the Christian Science Journal, published by the Church of Christ, Scientist as its official organ. To advertise in the Journal--in print and/or on-line-- the applicant must be a full-time practitioner and provide evidence of three cases of healing, not including family members. These cases must be attested to in writing by those healed. The on-line listing is accessed through

and then under 'journal directory." Some traditional insurance plans cover the cost of treatment received from a Christian Science practitioner listed in the Christian Science Journal. The United States government has ruled that payment for Christian Science treatment is now considered a medical expense by the IRS and by the Department of Housing and Urban Developme

But an IRS definition would be more authoritative. I found the following on social security website:

1130.6 Who is classified as a minister or practitioner?

A minister must be duly ordained, commissioned, or licensed by a church or church denomination. (See §934.)

A Christian Science practitioner is one who is a member in good standing of the Mother Church, the First Church of Christ, Scientist, in Boston, Massachusetts, and who practices healing in accordance with the teachings of Christian Science. Christian Science practitioners are specifically exempted from licensing by State laws. Some Christian Science practitioners also do work as Christian Science teachers and lecturers.

But then it does seem a bit discriminatory. What about Hindu Science practitioners or Muslim Science practitioners?

Richard Di Bernardo, CPA had written this in response to

:

Richard Di Bernardo, CPA

------------------------------------- Barry Margol> >> > Can prayer be deducted as a medical expense? Incidentally,

Doctors do proscribe placebos.

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Oh well, maybe they do at times denounce and banish placebos, but I have also known them to prescribe them.