Presbyterians have long found conscience at the center of its conflicts. There is conflict between the rights of majorities to govern and the rights of minorities to hold their beliefs in good conscience. The Church has acknowledged individuals' rights to formally dissent or protest, and the Board of Pensions has responded.
Churches and employers that object to the use of their dues for abortion procedures may apply for relief of conscience (ROC). The Board of Pensions maintains a roll of churches that have been granted ROC by their presbyteries.
Congregations, employers, and individuals on a self-pay basis may formally object to the extension of benefits to the same-gender spouses of Benefits Plan members. This is known as a statement of objection.