The medical benefits plan of the PC(USA), which is designed and administered by the PC(USA) Board of Pensions and is mandatory for all installed pastors, has no restrictions on its abortion coverage. Restrictions exist only by virtue of state laws. The medical benefits plan lists no exclusions for abortion.

The Board of Pensions now offers a "Relief of Conscience" provision, which allows for the diversion of some of the dues paid by a church from abortion coverage to medical expenses for newly adopted infants of plan members, but the provision does not affect the abortion coverage of the plan.

Denominational offices in Louisville contribute to two organizations that advocate for unrestricted abortion rights: The Religious Coalition for Reproductive Choice (RCRC) and Presbyterians Affirming Reproductive Options (PARO). RCRC is a coalition of religious and quasi-religious groups in which denominational offices hold membership. PARO is a network of the Presbyterian Health, Education and Welfare Association, a group in "covenant relationship" with denominational offices.

Both organizations oppose any restrictions on abortion.

The denominational offices hold membership in and give financial support to no organizations that advocate for the protection of the unborn.

The Washington Office of the PC(USA) is on record in support of "partial birth" abortion with letters to Congress encouraging them to support a Presidential veto of the ban passed twice by Congress in the Clinton administration. The Office lobbies against any restrictions on abortion.

The PC(USA) United Nations Office in New York supports international family planning programs.

The Women’s Ministries Program Area (WMPA) distributes materials in support of abortion rights.

The Advisory Committee on Social Witness Policy (ACSWP) supports policies of unrestricted abortion rights and advises commissioners on abortion issues at General Assembly.

The Advocacy Committee on Women (ACWC) supports policies of unrestricted abortion rights and advises commissioners on abortion issues at General Assembly.