The exemptions that I'm referring to are being referred to as "waivers", and you can see a itemized list and description of each type of waiver here: http://heartland.org/policy-documents/six-types-obamacare-wa...
As to the abortion issue, it appears that I was slightly incorrect. The objection is mostly to the contraceptive mandate (free contraceptives for women). I still think there is some objection on the abortion issue, but frankly I'm not familiar with it so I can't say whether it's justified or not.