If the doula who provides medical care for the mother or child is a licensed health care professional who renders medical care, then their fees can be reimbursed. However, a health care professional must provide evidence of medical necessity for the cost of a Doula to be an eligible medical expense. Include evidence of medical necessity by providing a Letter of Medical Necessity (LMN) that specifically identifies the recommendation and expense is for treatment of a medical condition with the request for reimbursement.