Everyone should be exempt from the mandate. You're not a moral person for forcing other people to buy insurance they don't need. In no universe is that ethical behavior. People need help - if you're a good person, YOU will help them, and if I'm a good person, I will help them. But you are in no way a good person if you force ME to help, nor am I in any sense a good person if I force YOU to help. There is no moral defense for mandating that someone else act. The only person one has any ethical right to compel to action is oneself.