Source: s3://data.kl3m.ai/documents/govinfo/USCOURTS/USCOURTS-ca5-14-10241/USCOURTS-ca5-14-10241-0/pdf.json

Nature of Suit Code: 440
Nature of Suit: Other Civil Rights
Cause of Action: 

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IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 14-20112

EAST TEXAS BAPTIST UNIVERSITY; HOUSTON BAPTIST UNIVERSITY,

Plaintiffs–Appellees,

WESTMINSTER THEOLOGICAL SEMINARY,

Intervenor Plaintiff–Appellee,

versus

SYLVIA MATHEWS BURWELL, in her official capacity as 

 Secretary of the United States Department of Health and Human Services;

THOMAS PEREZ, in his official capacity as 

 Secretary of the United States Department of Labor; 

JACOB J. LEW, in his official capacity as 

 Secretary of the United States Department of Treasury; 

UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES;

UNITED STATES DEPARTMENT OF LABOR; 

UNITED STATES DEPARTMENT OF TREASURY,

Defendants–Appellants.

Appeal from the United States District Court 

for the Southern District of Texas

* * * * * * * * * * * * * * *

United States Court of Appeals

Fifth Circuit

FILED

June 22, 2015

Lyle W. Cayce

Clerk

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No. 14-10241

UNIVERSITY OF DALLAS,

Plaintiff–Appellee,

versus

SYLVIA MATHEWS BURWELL, in her official capacity as 

 Secretary of the United States Department of Health and Human Services;

THOMAS PEREZ, in his official capacity as 

 Secretary of the United States Department of Labor; 

JACOB J. LEW, in his official capacity as 

 Secretary of the United States Department of Treasury; 

UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES;

UNITED STATES DEPARTMENT OF LABOR; 

UNITED STATES DEPARTMENT OF TREASURY,

Defendants–Appellants.

Appeal from the United States District Court 

for the Northern District of Texas

* * * * * * * * * * * * * * *

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No. 14-40212

CATHOLIC DIOCESE OF BEAUMONT; 

CATHOLIC CHARITIES OF SOUTHEAST TEXAS, INCORPORATED,

Plaintiffs–Appellees,

versus

SYLVIA MATHEWS BURWELL, in her official capacity as 

 Secretary of the United States Department of Health and Human Services;

THOMAS PEREZ, in his official capacity as 

 Secretary of the United States Department of Labor; 

JACOB J. LEW, in his official capacity as 

 Secretary of the United States Department of Treasury; 

UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES;

UNITED STATES DEPARTMENT OF LABOR; 

UNITED STATES DEPARTMENT OF TREASURY,

Defendants–Appellants.

Appeal from the United States District Court 

for the Eastern District of Texas

* * * * * * * * * * * * * * *

No. 14-10661

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CATHOLIC CHARITIES, DIOCESE OF FORT WORTH, INCORPORATED,

Plaintiff–Appellee,

versus

SYLVIA MATHEWS BURWELL, in her official capacity as 

 Secretary of the U.S. Department of Health and Human Services; 

THOMAS PEREZ, in his official capacity as 

 Secretary of the U.S. Department of Labor; 

JACOB J. LEW, in his official capacity as 

 Secretary, U.S. Department of Treasury; 

UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES;

UNITED STATES DEPARTMENT OF LABOR; 

UNITED STATES DEPARTMENT OF TREASURY,

Defendants–Appellants.

Appeal from the United States District Court 

for the Northern District of Texas

Before REAVLEY, SMITH, and GRAVES, Circuit Judges.

JERRY E. SMITH, Circuit Judge:

In these consolidated appeals, religious organizations challenge, under 

the Religious Freedom Restoration Act (“RFRA),1 a requirement that they

either offer their employees health insurance that covers certain contraceptive 

services or submit a form or notification declaring their religious opposition to 

that coverage. The district courts held that the requirement violates RFRA or, 

 

1 42 U.S.C. §§ 2000bb to 2000bb-4, invalidated in part by City of Boerne v. Flores, 521 

U.S. 507 (1997).

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in one case, that the plaintiffs had demonstrated a substantial likelihood of 

establishing that it does, so they enjoined the government from enforcing it. 

Because the plaintiffs have not shown and are not likely to show that the 

requirement substantially burdens their religious exercise under established 

law, we reverse.

I.

A.

Under the Affordable Care Act (“ACA”),2 employers with fifty or more 

full-time employees generally must offer their employees a group health plan3

that provides “minimum essential coverage.” See 26 U.S.C. §§ 4980H(a), (c)(2), 

5000A(f)(2). Plans typically must cover all FDA-approved contraceptive methods and sterilization procedures for women4 without copayments or deductibles.5 Two types of plans are automatically exempt from the so-called contraceptive mandate: grandfathered plans, meaning those that have not made

certain specified changes since March 2010, see 42 U.S.C. § 18011(a), and plans 

offered by religious employers, defined by reference to the Tax Code to include 

mostly churches themselves, as distinguished from associated educational or 

 

2 Pub. L. No. 111-148, 124 Stat. 119 (2010) (codified as amended in scattered sections 

of the U.S. Code).

3 The term “group health plan” includes both insured plans, in which an insurer writes 

a policy and bears the risk of claims, and self-insured plans, in which the employer bears the 

risk but may contract with a third-party administrator to perform administrative tasks such 

as processing claims.

4 We refer to the contraceptive methods and sterilization procedures collectively as 

“contraceptives” unless otherwise indicated.

5 See 42 U.S.C. § 300gg-13(a)(4); Group Health Plans and Health Insurance Insurers 

Relating to Coverage of Preventive Services Under the Patient Protection and Affordable 

Care Act, 77 Fed. Reg. 8725, 8725–26 (Feb. 15, 2012).

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charitable institutions.6 An employer that does not comply with these requirements faces draconian penalties: $2,000 per full-time employee per year for not 

offering a plan at all7 and $100 per affected individual per day for offering a 

plan that provides insufficient coverage, 26 U.S.C. § 4980D(a), (b)(1).

An “accommodation” is available to religious entities that do not qualify 

as religious employers but seek exemption from the mandate. To avail itself 

of that option, (1) an organization must oppose, on religious grounds, providing 

coverage for some or all contraceptives; (2) it must be organized as a nonprofit; 

(3) it must hold itself out as religious; and (4) it must certify that it satisfies 

the foregoing criteria.8 It can certify in two ways. 

The first way is to complete EBSA9 Form 700 and send it to its insurer

or third-party administrator.10 The person signing the form must certify that 

the organization meets the requirements and that the form is believed to be 

correct.11 The form requires the name of the organization, the name and title 

of the person signing it, and contact information. DEP’T OF LABOR, supra

note 11, at 1. The second way in which an organization can certify is to submit

a notice to the Department of Health and Human Services (“HHS”).12 The 

 

6 See 45 C.F.R. § 147.131(a) (citing 26 U.S.C. § 6033(a)(3)(A)(i), (iii)).

7 26 U.S.C. § 4980H(a), (c)(1). The penalty applies if at least one employee enrolls in 

a subsidized plan through an exchange. See id. § 4980H(a)(2).

8 26 C.F.R. § 54.9815-2713A(a); 29 C.F.R. § 2590.715-2713A(a); 45 C.F.R. § 147.131(b).

9 “EBSA” stands for “Employee Benefits Security Administration,” which is part of the 

Department of Labor.

10 29 C.F.R. § 2590.715-2713A(b)(1)(ii), (c)(1); 45 C.F.R. § 147.131(c)(1).

11 DEP’T OF LABOR, EBSA FORM 700 1 (2014), http://www.dol.gov/ebsa/-

preventiveserviceseligibleorganizationcertificationform.doc. 12 29 C.F.R. § 2590.715-2713A(b)(1)(ii), (c)(1); 45 C.F.R. § 147.131(c)(1).

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notice need not take a particular form but must include the name of the organization; a statement that it opposes, on religious grounds, providing coverage 

for some or all contraceptives; the name and type of the plan; and the name 

and contact information of the plan’s insurer or third-party administrator, if 

applicable.13

The effect of applying for the accommodation depends on the type of plan 

and method of certification. If an employer with an insured plan uses Form 

700, the insurer must exclude the objectionable coverage from the plan and 

provide “separate payments” for contraceptives for plan participants.14 The 

insurer may not impose any direct or indirect costs for contraceptives on the 

employer or participants.15 In addition, it must send a notice to participants, 

separately from plan materials, explaining that the employer does not administer or fund contraceptives but that, instead, the insurer provides separate 

payments.16 If an employer with an insured plan submits a notice to HHS, 

then HHS notifies the insurer of its obligations, which are the same as if the 

employer had used Form 700.17

The process for self-insured plans is somewhat different. If an employer 

with a self-insured plan uses Form 700, the third-party administrator, if there 

is one, must either provide separate payments (as an insurer would) or arrange 

for an insurer or other entity to do so. See 29 C.F.R. § 2590.715-2713A(b)(2). 

 

13 See 29 C.F.R. § 2590.715-2713A(b)(1)(ii)(B), (c)(1)(ii); 45 C.F.R. § 147.131(c)(1)(ii).

14 29 C.F.R. § 2590.715-2713A(c)(2)(i); 45 C.F.R. § 147.131(c)(2)(i).

15 26 C.F.R. § 54.9815-2713A(c)(2)(ii); 29 C.F.R. § 2590.715-2713A(c)(2)(ii); 45 C.F.R.

§ 147.131(c)(2)(ii).

16 26 C.F.R. § 54.9815-2713A(d); 29 C.F.R. § 2590.715-2713A(d); 45 C.F.R.

§ 147.131(d).

17 See 29 C.F.R. § 2590.715-2713A(c)(1)(ii), (2)(i); 45 C.F.R. § 147.131(c)(1)(ii), (2)(i).

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Third-party administrators and insurers that pay for contraceptives in this circumstance are eligible for government reimbursement of 115% of their 

expenses.18 The prohibition on imposing costs and the notice requirement are 

the same as for insured plans.19 Moreover, the form “shall be an instrument 

under which the plan is operated, shall be treated as a designation of the third 

party administrator as the plan administrator under section 3(16) of ERISA 

for [contraceptives], and shall supersede any earlier designation.” Id.

§ 2510.3-16(b). 

If an employer with a self-insured plan submits a notice to HHS, then 

HHS notifies the Department of Labor, which in turn notifies the third-party 

administrator of its obligations. See id. § 2590.715-2713A(b)(1)(ii)(B). The 

result is the same as if the employer had used Form 700, id. § 2590.715-

2713A(b)(1)(ii)(B), (2), except that it is the notice from the Department of 

Labor, instead of Form 700, that is treated as an instrument under which the 

plan is operated and as designation of the plan administrator, id.

§ 2510.3-16(b).

B.

The plaintiffs are religious organizations that oppose the use of some or 

all contraceptives. The sincerity of their beliefs is undisputed. The Dioceses 

of Fort Worth and Beaumont are automatically exempt from the mandate as 

religious employers, and the other plaintiffs are eligible for the 

accommodation.

 

18 29 C.F.R. § 2590.715-2713A(b)(3); 45 C.F.R. § 156.50(d); Patient Protection and 

Affordable Care Act; HHS Notice of Benefit and Payment Parameters for 2015, 79 Fed. Reg. 

13744, 13809 (Mar. 11, 2014).

19 See 26 C.F.R. § 54.9815-2713A(d); 29 C.F.R. § 2590.715-2713A(b)(2), (d).

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The plaintiffs in East Texas Baptist University are East Texas Baptist 

University and Houston Baptist University, which have self-insured plans20

for their employees, and Westminster Theological Seminary, which offers an 

insured plan to its employees. Houston Baptist University’s plan is a church 

plan, which is exempt from ERISA. The plaintiffs oppose abortion and believe 

that emergency contraceptives and intrauterine devices, which are included in 

the contraceptive mandate, can cause abortions. They are unwilling to provide 

or facilitate access to those products. They sued in the Southern District of 

Texas, and the court entered partial final judgment21 and a permanent injunction against the government.

The plaintiffs in University of Dallas22 are several Catholic organizations. The University of Dallas has a self-insured plan for its employees and 

an insured plan for its students. The Diocese of Fort Worth provides coverage 

to its employees through a church plan, and Our Lady of Victory Catholic 

School offers coverage to its employees through the diocese’s plan.23 Catholic 

Charities, Diocese of Fort Worth, has an insured plan for its employees. The 

plaintiffs oppose the use of any contraceptives to prevent pregnancy or induce 

abortion,24 and providing or facilitating access to them for those purposes

 

20 All self-insured plans at issue in these appeals have third-party administrators.

21 The court stayed other claims not at issue on appeal.

22 The University of Dallas and Diocese of Fort Worth appeals arise from the same 

district-court case. We refer to those appeals collectively as “University of Dallas.”

23 The diocese is automatically exempt from the mandate as a religious employer, but 

Our Lady of Victory is not. The diocese is a plaintiff because it alleges that the regulations 

will require it either to sponsor a plan that complies with the mandate or to remove Our Lady 

of Victory from its plan.

24 The Catholic plaintiffs do not oppose the use of contraceptives to treat medical conditions so long as the purpose is not to prevent pregnancy or induce abortion.

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would violate their faith. They sued in the Northern District of Texas, and the 

court entered preliminary injunctions against the government.

The plaintiffs in Diocese of Beaumont are the Diocese of Beaumont, 

which provides coverage to its employees through a church plan, and Catholic 

Charities of Southeast Texas, which offers coverage to its employees through 

the diocese’s plan.25 Like the plaintiffs in University of Dallas, they oppose the 

use of any contraceptives to prevent pregnancy or induce abortion, and they 

object to providing or facilitating access to them for those purposes. They sued 

in the Eastern District of Texas, and the court entered final judgment and a 

permanent injunction against the government.

II.

We review a summary judgment de novo. LaBarge Pipe & Steel Co. v. 

First Bank, 550 F.3d 442, 449 (5th Cir. 2008). We review the grant of a preliminary or permanent injunction for abuse of discretion and the underlying legal 

conclusions de novo.26

III.

Under RFRA, the “[g]overnment shall not substantially burden a person’s exercise of religion even if the burden results from a rule of general 

applicability” unless “it demonstrates that application of the burden to the 

person—(1) is in furtherance of a compelling governmental interest; and (2) is 

 

25 As with the Diocese of Fort Worth and Our Lady of Victory, the diocese is automatically exempt from the mandate as a religious employer, but Catholic Charities is not. The 

diocese is a plaintiff because it alleges that the regulations will require it either to sponsor a 

plan that complies with the mandate or to remove Catholic Charities from its plan. 

26 See Villas at Parkside Partners v. City of Farmers Branch, 726 F.3d 524, 528 (5th 

Cir. 2013) (en banc) (permanent injunction), cert. denied, 134 S. Ct. 1491 (2014); Lake Charles 

Diesel, Inc. v. Gen. Motors Corp., 328 F.3d 192, 195 (5th Cir. 2003) (preliminary injunction).

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the least restrictive means of furthering that compelling governmental interest.” 42 U.S.C. § 2000bb-1(a) to (b). We begin and end our analysis with the 

substantial-burden prong.27 The plaintiffs must show that the challenged 

regulations substantially burden their religious exercise,28 but they have not 

done so or, in University of Dallas, have not established a substantial likelihood of doing so. Because their claims fail on the merits, we need not consider 

the other requirements for an injunction.29

A.

A preliminary question—at the heart of this case—is the extent to which 

the courts defer to a religious objector’s view on whether there is a substantial 

burden. The inquiry has three components: (1) What is the adherent’s religious exercise? (2) Does the challenged law pressure him to modify that exercise? 

(3) Is the penalty for noncompliance substantial? It is well established that 

the court accepts the objector’s answer to the first question upon finding that 

 

27 Westminster claims that the government waived its argument on this issue by failing to present it to the district court. We disagree. The government explained at length why 

it believes that the regulations do not substantially burden the plaintiffs’ religious exercise.

28 See City of Boerne, 521 U.S. at 533–34 (noting that the burden is on the religious 

objector); Diaz v. Collins, 114 F.3d 69, 71–72 (5th Cir. 1997) (same).

29 “To be entitled to a preliminary injunction, the applicant must show (1) a substantial likelihood that he will prevail on the merits, (2) a substantial threat that he will suffer 

irreparable injury if the injunction is not granted, (3) his threatened injury outweighs the 

threatened harm to the party whom he seeks to enjoin, and (4) granting the preliminary 

injunction will not disserve the public interest.” Lake Charles Diesel, 328 F.3d at 195–96. 

“[A] plaintiff seeking a permanent injunction must . . . demonstrate: (1) that it has suffered 

an irreparable injury; (2) that remedies available at law, such as monetary damages, are 

inadequate to compensate for that injury; (3) that, considering the balance of hardships 

between the plaintiff and defendant, a remedy in equity is warranted; and (4) that the public 

interest would not be disserved by a permanent injunction.” eBay Inc. v. MercExchange, 

L.L.C., 547 U.S. 388, 391 (2006).

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his beliefs are sincerely held and religious.30 It is also undeniable that the 

court evaluates the third question as one of law.31 Although we have not 

directly addressed who decides the second question,32 all of our sister circuits 

that have considered contraceptive-mandate cases have come to the same conclusion: The court makes that decision.33 We agree.

Two free-exercise cases are especially instructive.34 In Bowen v. Roy, 476 

 

30 See, e.g., Burwell v. Hobby Lobby Stores, Inc., 134 S. Ct. 2751, 2777–79 (2014); 

Thomas v. Review Bd., 450 U.S. 707, 713–16 (1981).

31 See, e.g., Hobby Lobby, 134 S. Ct. at 2775–77; Sherbert v. Verner, 374 U.S. 398, 403–

06 (1963).

32 East Texas Baptist University cites two Fifth Circuit cases applying the Texas version of RFRA, but those decisions merely confirmed that the court defers to the adherent’s 

answer to the first question upon finding that his beliefs are sincerely held and religious. See

A.A. ex rel. Betenbaugh v. Needville Indep. Sch. Dist., 611 F.3d 248, 263–66 (5th Cir. 2010); 

Merced v. Kasson, 577 F.3d 578, 590–91 (5th Cir. 2009).

33 See Univ. of Notre Dame v. Burwell, No. 13-3853, 2015 WL 2374764, at *6 (7th Cir. 

May 19, 2015) (“Although Notre Dame is the final arbiter of its religious beliefs, it is for the 

courts to determine whether the law actually forces Notre Dame to act in a way that would 

violate those beliefs.”); Geneva Coll. v. Sec’y U.S. Dep’t of Health & Human Servs., 778 F.3d 

422, 435 (3d Cir.) (“Without testing the appellees’ religious beliefs, we must nonetheless 

objectively assess whether the appellees’ compliance with the self-certification procedure 

does, in fact, trigger, facilitate, or make them complicit in the provision of contraceptive coverage.”), mandate recalled and stayed sub nom. Zubik v. Burwell, 135 S. Ct. 1544 (2015); Priests 

for Life v. U.S. Dep’t of Health & Human Servs., 772 F.3d 229, 247 (D.C. Cir. 2014) (“Accepting the sincerity of Plaintiffs’ beliefs, however, does not relieve this Court of its responsibility 

to evaluate the substantiality of any burden on Plaintiffs’ religious exercise, and to distinguish Plaintiffs’ duties from obligations imposed, not on them, but on insurers and [thirdparty administrators]. Whether a law substantially burdens religious exercise under RFRA 

is a question of law for courts to decide, not a question of fact.”). The Sixth Circuit used the 

same approach in a pre-Hobby Lobby case, but the Supreme Court has since vacated and 

remanded that decision for reconsideration in light of Hobby Lobby. See Mich. Catholic 

Conference & Catholic Family Servs. v. Burwell, 755 F.3d 372, 385 (6th Cir. 2014) 

(“[A]lthough we acknowledge that the appellants believe that the regulatory framework 

makes them complicit in the provision of contraception, we will independently determine 

what the regulatory provisions require and whether they impose a substantial burden on 

appellants’ exercise of religion.”), cert. granted and judgment vacated sub nom. Mich. Catholic 

Conference v. Burwell, 135 S. Ct. 1914 (2015).

34 Congress passed RFRA in response to Employment Division v. Smith, 494 U.S. 872 

(1990), and one of the statute’s purposes is “to restore the compelling interest test as set forth 

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U.S. 693 (1986), parents challenged the government’s use of a Social Security 

number for their daughter because they believed that the use of the number 

would “rob her spirit.” Id. at 695–97. The Court ruled for the government, 

reasoning that the parents were challenging the government’s acts, not a burden on them, id. at 699–701, and that “[t]he Free Exercise Clause simply 

cannot be understood to require the Government to conduct its own internal 

affairs in ways that comport with the religious beliefs of particular citizens,”

id. at 699. The Court decided for itself whether the policy in question pressured the parents to modify their religious exercise, noting that, although

Roy’s religious views may not accept this distinction between individual 

and governmental conduct[,] [i]t is clear . . . that the Free Exercise 

Clause, and the Constitution generally, recognize such a distinction; for 

the adjudication of a constitutional claim, the Constitution, rather than 

an individual’s religion, must supply the frame of reference.

Id. at 701 n.6 (citation omitted).

The Court used the same approach in Lyng v. Northwest Indian Cemetery 

Protective Ass’n, 485 U.S. 439 (1988). The plaintiffs complained of the government’s plan to construct a road and permit logging on federal land, which they 

had used for religious purposes. Id. at 441–42. Relying on Roy, the Court 

rejected their claim. Id. at 447–49. It accepted the plaintiffs’ statement of 

their religious beliefs, id. at 449–51, but concluded that the project involved 

only the government’s management of its own property, which did not 

implicate the plaintiffs’ constitutional rights, id. at 453. The Court stressed

that, “[w]hatever may be the exact line between unconstitutional prohibitions 

 

in [Sherbert, 374 U.S. 398,] and Wisconsin v. Yoder, 406 U.S. 205 (1972)[,] and to guarantee 

its application in all cases where free exercise of religion is substantially burdened.” 

42 U.S.C. § 2000bb(b)(1). Accordingly, pre-Smith caselaw is relevant in interpreting RFRA. 

See, e.g., McAllen Grace Brethren Church v. Salazar, 764 F.3d 465 passim (5th Cir. 2014); 

Tagore v. United States, 735 F.3d 324, 330 (5th Cir. 2013).

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on the free exercise of religion and the legitimate conduct by government of its 

own affairs, the location of the line cannot depend on measuring the effects of 

a governmental action on a religious objector’s spiritual development.” Id.

at 451.

In addition, one RFRA case from the District of Columbia Circuit illustrates that the court decides the second question. In Kaemmerling v. Lappin, 

553 F.3d 669 (D.C. Cir. 2008), an inmate objected to a requirement that he 

participate in the collection of a tissue sample, which the FBI would use to 

create a DNA profile, because he opposed on religious grounds the extraction 

and storage of DNA information. Id. at 673–74. The court ruled for the government. Id. at 686. It “[a]ccept[ed] as true the factual allegations that Kaemmerling’s beliefs are sincere and of a religious nature—but not the legal conclusion, cast as a factual allegation, that his religious exercise is substantially 

burdened.” Id. at 679. Applying that rule, it held that his religious exercise 

was not substantially burdened, because “[t]he extraction and storage of DNA 

information are entirely activities of the FBI, in which Kaemmerling plays no 

role and which occur after the BOP has taken his fluid or tissue sample (to 

which he does not object).” Id.

The Court did not address the issue in Hobby Lobby. There, closely held 

for-profit corporations challenged the contraceptive mandate based on their 

owners’ religious opposition to some contraceptives. Id. at 2764–66. The corporations were neither automatically exempt from the mandate as religious 

employers nor eligible for the accommodation; they had to offer insurance that 

covered contraceptives or face large penalties. Id. at 2775–76. The Court held 

that the mandate violated RFRA as applied to the corporations. Id. at 2785. 

The substantial-burden analysis addressed only the first and third questions. 

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The Court rejected the government’s theory “that the connection between what 

the objecting parties must do (provide health-insurance coverage for [contraceptives]) and the end that they find to be morally wrong (destruction of an 

embryo) is simply too attenuated,” id. at 2777, explaining that drawing the line 

between acceptable and unacceptable levels of involvement was the owners’

prerogative, id. at 2778–79. In doing so, the Court reaffirmed that courts defer 

to the objector’s description of his religious exercise upon finding that his 

beliefs are sincerely held and religious. And the Court analyzed the substantiality of the penalties for noncompliance itself, rather than automatically 

accepting the corporations’ position. Id. at 2775–77. 

But the Court said nothing about the second question. It had no reason 

to, because there was no doubt that imposing large penalties for not offering 

insurance that covered contraceptives pressured the corporations to facilitate 

the use of contraceptives.

In the absence of further guidance from the Supreme Court, we are 

bound to follow Roy and Northwest Indian Cemetery by deciding, as a question 

of law, whether the challenged law pressures the objector to modify his religious exercise. The other circuits’ decisions confirm the continued vitality of that 

approach.35

B.

Although the plaintiffs have identified several acts that offend their 

religious beliefs, the acts they are required to perform do not include providing 

or facilitating access to contraceptives. Instead, the acts that violate their faith 

 

35 See Notre Dame, 2015 WL 2374764, at *6; Geneva, 778 F.3d at 435; Priests for Life, 

772 F.3d at 247; Kaemmerling, 553 F.3d at 679.

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are those of third parties. Because RFRA confers no right to challenge the 

independent conduct of third parties, we join our sister circuits in concluding 

that the plaintiffs have not shown a substantial burden on their religious 

exercise.36

First, the plaintiffs claim that their completion of Form 700 or submission of a notice to HHS will authorize or trigger payments for contraceptives. 

Not so. The ACA already requires contraceptive coverage: “A group health 

plan and a health insurance issuer offering group or individual health insurance coverage shall, at a minimum provide coverage for . . . with respect to 

women, such additional preventive care . . . as provided for in comprehensive 

guidelines” promulgated by HHS, 42 U.S.C. § 300gg-13(a)(4), which includes

contraceptives.37 That provision expressly requires insurers to offer coverage. 

 

36 See Notre Dame, 2015 WL 2374764, at *6 (“As far as we can determine from the 

very limited record, the only ‘conduit’ [for payments for contraceptives] is between the 

[insurer and the third-party administrator] and Notre Dame students and staff; the university has stepped aside.”); Geneva, 778 F.3d at 438 (“By participating in the accommodation, 

the eligible organization has no role whatsoever in the provision of the objected-to contraceptive services.”); Priests for Life, 772 F.3d at 256 (“It is as a result of the ACA, and not 

because of any actions Plaintiffs must take, that Plaintiffs’ employees are entitled to contraceptive coverage provided by third parties and that their insurers or TPA must provide it; 

RFRA does not entitle Plaintiffs to control their employees’ relationships with other entities 

willing to provide health insurance coverage to which the employees are legally entitled. A 

religious adherent’s distaste for what the law requires of a third party is not, in itself, a 

substantial burden; that is true even if the third party’s conduct towards others offends the 

religious adherent’s sincere religious sensibilities.”). The Sixth Circuit reached the same 

result in its now-vacated decision. See Mich. Catholic, 755 F.3d at 390 (“The appellants allege 

that providing, paying for, and/or facilitating access to contraceptive coverage burdens their 

exercise of religion. . . . [T]he exemption and accommodation framework does not require 

them to do any of these things. The framework does not permit them to prevent their insurance issuer or third-party administrator from providing contraceptive coverage to their 

employees pursuant to independent obligations under federal law. However, the inability to

‘restrain the behavior of a third party that conflicts with the [appellants’] religious beliefs,’

does not impose a burden on the appellants’ exercise of religion.” (alteration in original)

(citation omitted) (quoting Mich. Catholic Conference v. Sebelius, 989 F. Supp. 2d 577, 587 

(W.D. Mich. 2013))).

37 Group Health Plans and Health Insurance Insurers, 77 Fed. Reg. at 8725–26.

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And although it does not specifically mention third-party administrators, they 

administer “group health plan[s],” which must include coverage. Nothing suggests the insurers’ or third-party administrators’ obligations would be waived 

if the plaintiffs refused to apply for the accommodation. Accordingly, the 

plaintiffs’ completion of Form 700 or submission of a notice to HHS does not 

authorize or trigger payments for contraceptives, because the plaintiffs cannot 

authorize or trigger what others are already required by law to do.38

The plaintiffs offer two variations of that theory, but those are equally 

unconvincing. The plaintiffs assert that their listing the names and contact 

information of their insurers and third-party administrators will make it 

easier for the government to inform those entities of their obligations. It will, 

but that does not mean the plaintiffs’ religious exercise is burdened. Without 

the accommodation, the plaintiffs would have to offer a plan that covered contraceptives,39 so the effect of the government’s communications with the insurers and third-party administrators is to shift the burden to those entities. Providing the names and contact information facilitates only the plaintiffs’ exemption, not contraceptive coverage.

Separately, the self-insured plaintiffs contend that their completion of 

Form 700 or submission of a notice to HHS will make their third-party 

administrators eligible for the government’s reimbursement. Again, it will,40

but that does not mean the plaintiffs’ religious exercise is burdened. 

 

38 See Notre Dame, 2015 WL 2374764, at *7–9 (concluding that federal law, not the 

completion of Form 700 or submission of a notice to HHS, triggers payments for contraceptives); Geneva, 778 F.3d at 435–42 (same); Priests for Life, 772 F.3d at 252–56 (same).

39 See 26 U.S.C. §§ 4980H(a), (c)(2), 5000A(f)(2); 42 U.S.C. § 300gg-13(a)(4); Group 

Health Plans and Health Insurance Insurers, 77 Fed. Reg. at 8725–26. 40 See 29 C.F.R. § 2590.715-2713A(b)(3); 45 C.F.R. § 156.50(d).

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For the insured plans, the insurers will not lose money by paying for 

contraceptives, because the savings on pregnancy care at least are expected to 

equal the costs of contraceptives.41 There is a potential problem for the selfinsured plans, though: The third-party administrators do not bear the risk of 

claims, so they will not realize any savings on pregnancy care. The regulations 

prohibit passing on the costs of contraceptives, 29 C.F.R. § 2590.715-

2713A(b)(2), but in an efficient market, the third-party administrators would 

be unable to avoid doing so without additional revenue. The reimbursement is 

the government’s attempt to solve the problem by giving the third-party 

administrators additional money to cover the costs of contraceptives. Assuming the amount is sufficient, the reimbursement is what will allow the selfinsured plaintiffs to avoid paying for contraceptives.

Second, the plaintiffs urge that the accommodation uses their plans as 

vehicles for payments for contraceptives. But that is just what the regulations 

prohibit. Once the plaintiffs apply for the accommodation, the insurers may 

not include contraceptive coverage in the plans.42 The insurers and third-party 

administrators may not impose any direct or indirect costs for contraceptives

on the plaintiffs43; they may not send materials about contraceptives together 

with plan materials44; in fact, they must send plan participants a notice 

 

41 Coverage of Certain Preventive Services Under the Affordable Care Act, 78 Fed. 

Reg. 39870, 39877 (July 2, 2013).

42 29 C.F.R. § 2590.715-2713A(c)(2)(i)(A); 45 C.F.R. § 147.131(c)(2)(i)(A).

43 26 C.F.R. § 54.9815-2713A(c)(2)(ii); 29 C.F.R. § 2590.715-2713A(b)(2), (c)(2)(ii); 

45 C.F.R. § 147.131(c)(2)(ii). 44 26 C.F.R. § 54.9815-2713A(d); 29 C.F.R. § 2590.715-2713A(d); 45 C.F.R. 

§ 147.131(d).

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explaining that the plaintiffs do not administer or fund contraceptives.45 The

payments for contraceptives are completely independent of the plans.46

Third, the plaintiffs theorize that the requirement that they offer their 

employees a group health plan pressures them to authorize or facilitate the use 

of contraceptives. They must contract with the insurers and third-party 

administrators to offer a plan, and those entities pay for contraceptives. In the 

plaintiffs’ view, the insurers and third-party administrators would not do so 

absent the contracts, so the contracts facilitate the use of contraceptives.

The plaintiffs misunderstand the role of the contracts. Under the accommodation, the contracts are solely for services to which the plaintiffs do not 

object; the contracts do not provide for the insurers and third-party administrators to cover contraceptives, do not make it easier for those entities to pay 

for contraceptives, and do not imply endorsement of contraceptives. See supra

notes 42–46 and accompanying text. Instead, the plaintiffs are excluding contraceptive coverage from their plans and expressing their disapproval of it, but 

the government is requiring the insurers and third-party administrators to 

offer it—separately from the plans—despite the plaintiffs’ opposition. The 

plaintiffs’ religious beliefs forbid them from providing or facilitating access to 

contraceptives, but the requirement that they enter into the contracts does not 

force them to do so. The acts that violate their faith are the acts of the 

government, insurers, and third-party administrators, but RFRA does not 

 

45 26 C.F.R. § 54.9815-2713A(d); 29 C.F.R. § 2590.715-2713A(d); 45 C.F.R.

§ 147.131(d).

46 See Notre Dame, 2015 WL 2374764, at *5–7 (explaining that the accommodation 

does not use the plans as vehicles for payments for contraceptives); Geneva, 778 F.3d at 438, 

441 (same); Priests for Life, 772 F.3d at 253–54 (same).

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entitle them to block third parties from engaging in conduct with which they 

disagree.47

A hypothetical illustrates the breadth of the plaintiffs’ position. Suppose 

a person needs a passport for an upcoming trip. She fills out the application,

but as she is about to mail it, she learns that the State Department will assign 

her a number when it approves her request. She opposes, on religious grounds,

the use of a number to identify her, see generally Roy, 476 U.S. at 695–97, as 

well as any act that would facilitate the use of a number, so she sues under 

RFRA. 

That case is indistinguishable from the one at bar. The objector does not 

oppose completing the application but only the State Department’s assigning 

her a number in response even though she need not help the department do so. 

The idea that she could force the department to justify, under strict scrutiny,

its application requirement or use of a number is unreasonable. Yet the plaintiffs here are making the same type of claim. Accepting such claims could subject a wide range of federal programs to strict scrutiny. Perhaps an applicant 

for Social Security disability benefits disapproves of working on Sundays and 

is unwilling to assist others in doing so. He could challenge a requirement that 

he use a form to apply because the Social Security Administration might 

process it on a Sunday.48 Or maybe a pacifist refuses to complete a form to 

 

47 See Nw. Indian Cemetery, 485 U.S. at 453 (holding that an adherent was not entitled 

to challenge a third party’s actions that offended his beliefs); Roy, 476 U.S. at 701 (same); 

Notre Dame, 2015 WL 2374764, at *5–7 (concluding that the requirement to offer a plan does 

not impose a substantial burden, because the contracts with the insurers and third-party 

administrators do not facilitate the use of contraceptives); Geneva, 778 F.3d at 438 n.13 

(same); Priests for Life, 772 F.3d at 253 (same); Kaemmerling, 553 F.3d at 679 (holding that 

an adherent was not entitled to challenge a third party’s actions that offended his beliefs).

48 See generally Geneva, 778 F.3d at 439 n.14 (considering an analogous hypothetical).

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indicate his beliefs because that information would enable the Selective Service to locate eligible draftees more quickly.49 The possibilities are endless, but 

we doubt Congress, in enacting RFRA, intended for them to be.

The Court did not resolve the issue in Hobby Lobby but, instead, rejected 

the government’s notion that there was no substantial burden, because the 

intervening acts of third parties, such as employees’ decisions to use contraceptives, made the connection between the plaintiffs’ providing contraceptive 

coverage and the destruction of an embryo too attenuated. 134 S. Ct. at 2777–

79. The distinction between that case and the instant one is that the regulations compelled the Hobby Lobby plaintiffs to participate in providing contraceptives, albeit in an indirect way. What the regulations require of the plaintiffs here has nothing to do with providing contraceptives. 

The difference is not just that there are more links in the causal chain 

here than in Hobby Lobby—a difference that would not change the outcome, 

given that we accept an adherent’s judgment as to how much separation is 

enough.50 It is also that the type of compelled act is quite different—the act at 

issue in this case is not one that authorizes or facilitates the use of contraceptives. 

The Hobby Lobby Court did not consider this type of situation and actually suggested in dictum that the accommodation does not burden religious 

exercise: The majority noted that “HHS has effectively exempted certain 

religious nonprofit organizations” through the accommodation, id. at 2763, and

 

49 See generally Notre Dame, 2015 WL 2374764, at *18 (discussing a similar 

hypothetical).

50 See, e.g., Hobby Lobby, 134 S. Ct. at 2779; Thomas, 450 U.S. at 715.

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the concurrence observed that “the accommodation equally furthers the Government’s interest but does not impinge on the plaintiffs’ religious beliefs,” id.

at 2786 (Kennedy, J., concurring).51 Thus, Hobby Lobby is of no help to the 

plaintiffs’ position, and the requirement to offer a group health plan does not 

burden their religious exercise.

Fourth, the self-insured plaintiffs postulate that they will be required to 

pay for contraceptives despite the regulations to the contrary. They say the 

government lacks the authority under ERISA to prohibit third-party administrators from passing on the costs, insurers are unlikely to work with the thirdparty administrators because of the small amounts involved (an insurer must 

seek reimbursement on behalf of a third-party administrator52), and the 115% 

reimbursement will not cover the costs.

This issue is not ripe, and we express no view on its merits. “A court 

should dismiss a case for lack of ‘ripeness’ when the case is abstract or hypothetical.”53 “The key considerations are ‘the fitness of the issues for judicial 

decision and the hardship to the parties of withholding court consideration.’”54 

“A case is generally ripe if any remaining questions are purely legal ones; conversely, a case is not ripe if further factual development is required.”55 “However, ‘even where an issue presents purely legal questions, the plaintiff must 

 

51 The Court cautioned that it did “not decide . . . whether [the accommodation] complies with RFRA for purposes of all religious claims.” Hobby Lobby, 134 S. Ct. at 2782.

52 29 C.F.R. § 2590.715-2713A(b)(3); 45 C.F.R. § 156.50(d).

53 Choice Inc. of Tex. v. Greenstein, 691 F.3d 710, 715 (5th Cir. 2012) (quoting New 

Orleans Pub. Serv., Inc. v. Council of New Orleans, 833 F.2d 583, 586 (5th Cir. 1987)).

54 Id. (quoting New Orleans, 833 F.2d at 586).

55 Id. (quoting New Orleans, 833 F.2d at 587).

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show some hardship in order to establish ripeness.’”56

The plaintiffs’ prediction that third-party administrators will attempt to 

charge them for contraceptives may not come to pass, so the matter is not fit 

for judicial decision. The administrative costs associated with payments for 

contraceptives may turn out to be low. If so, the insurers and third-party 

administrators will be eager to take advantage of the 115% reimbursement,57

and the third-party administrators will profit from the arrangement and have 

no occasion to pass on the costs. The plaintiffs say that is unlikely because

only a small number of their employees will use contraceptives. But their reasoning overlooks the economies of scale that the insurers and third-party 

administrators could establish by paying for contraceptives for the employees 

of many religious organizations. 

On this record, there is no basis for assessing which outcome is most 

likely. And withholding court consideration would not harm the plaintiffs. 

There is no allegation that any third-party administrator has asked the plaintiffs to pay for contraceptives. If that happened, the plaintiffs could challenge 

the regulations then and would have had to pay nothing in the meantime. As 

a result, we decline to reach the issue.

Fifth, the two dioceses, which are automatically exempt from the mandate as religious employers, submit that the regulations will require them 

either to sponsor a plan that complies with the contraceptive mandate or to 

remove from their plans affiliated entities that are not religious employers but 

are eligible for the accommodation. That is a misreading of the regulations, 

 

56 Id. (quoting Cent. & S. W. Servs., Inc. v. U.S. EPA, 220 F.3d 683, 690 (5th Cir. 2000)).

57 See Notre Dame, 2015 WL 2374764, at *7 (speculating as to why insurers and thirdparty administrators might want to participate in the scheme).

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which allow those types of organizations to share a plan provided that the 

entity that does not qualify as a religious employer applies for the accommodation.58 Because the accommodation does not burden the plaintiffs’ religious 

exercise, neither does a requirement that the dioceses do nothing and the affiliated entities apply for the accommodation.59

In short, the acts the plaintiffs are required to perform do not involve 

providing or facilitating access to contraceptives, and the plaintiffs have no 

right under RFRA to challenge the independent conduct of third parties. 

Because the plaintiffs have not shown that the regulations substantially burden their religious exercise or, in University of Dallas, have not demonstrated

a substantial likelihood of doing so, we need not reach the strict-scrutiny prong 

or the other requirements for an injunction.

REVERSED.

 

58 See Coverage of Certain Preventive Services, 78 Fed. Reg. at 39886.

59 See Geneva, 778 F.3d at 443–44 (explaining that the different treatment of dioceses 

and affiliated organizations does not impose a substantial burden).

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