Can you also count Allies when it comes to Sam as a Ring Bearer. I do not know if it was an official or unofficial thing between us that play but they said (more or less) that by the time Sam the Ringbearer came out there was nothing much going on with allies being made so they said we should not count them for Sam's purpose. I guess I can understand that if we were playing a particular block format but between us 3 that play we usually play open (would it be) where any cards count. I just remember they were a little sticky on that?
I assume you're talking about
Sam BoGN, not the "If Frodo dies, make Sam the ring-bearer" that's been part of the game since FoTR.
Sam BoGN cares about if a card is a hobbit, not if it's a companion, ally, or minion. What matters is if the card says "Hobbit" under the picture. Note that followers (e.g.
Frodo Gamgee) do not have race, so they will not count for Sam's ability.