The Employee Retirement Income Security Act (ERISA) regulates employee-benefit plans to protect the interests of employees who participate in the plans. To avoid undue governmental intrusion in church affairs, the Act provides an exemption for plans established by churches. Some non-church entities have begun to claim this exemption.
As part of the Affordable Care Act's implementing regulations, group health plans are required to include coverage for various forms of preventative care, including all FDA-approved methods of contraception. Various secular, for-profit businesses with religious owners have filed lawsuits asserting that they cannot include contraception coverage in employee health plans without violating, among other things, their free exercise rights under the Religious Freedom Restoration Act (RFRA).