The Department of Health and Human Services, Labor, and the Treasury recently released final rules on the application of the contraceptive coverage requirements under the Patient Protection and Affordable Care Act to certain religious organizations. The ACA requires non-grandfathered group health plans to provide coverage for certain preventive services without cost-sharing, including contraception and contraceptive counseling.
A religious organization will be eligible for the religious employer exemption if it is organized and operates as a nonprofit entity and is referred to in Section 6033(a)(3)(A)(i) or (iii) of the Internal Revenue Code of 1986. Therefore, the religious employer exemption is available to churches, integrated auxiliaries of churches, conventions or associations of churches, and the exclusively religious activities of any religious order.
