Under Final rules issued by the Administration, non-profit religious organizations will not have to contract, arrange, pay for or refer contraceptive coverage directly. However, no-cost coverage will be provided separately to women who have enrolled in their health plans.

With an insured health plan, the non-profit religious organization can notify its insurer that it objects to offering contraception coverage employees.  The insurer would then notify plan enrollees that it is providing them separate no-cost payments for contraceptive services.

With a self-insured health plans, the non-profit religious organization can notify its third party administrator (TPA) that it objects to contraception coverage. The TPA would then notify health plan enrollees that it is providing or arranging separate no-cost payments for contraceptive services. The final rules are available here: http://www.ofr.gov/OFRUpload/OFRData/2013-15866_PI.pdf.