20 CFR § 404.1075 provides that members of religious groups that oppose insurance may request a religious exemption from Social Security self-employment tax. The member must be a member of a recognized religious sect or division of the sect, and adhere to tenets or teachings which compels the member to become conscientiously opposed to receiving benefits from any insurance that makes payments in the event of death, disability, old age, or retirement, or pays for medical care.