There is a thoughtful post by the Fellowship of Catholic Scholars on the HHS mandate and religious liberty.
The author, Rev. Joseph W. Koterski, S.J., comments on what “religious liberty” really means:
Meaningful religious liberty requires that individuals of all faiths as well as all religiously affiliated institutions have the freedom to practice their faith in a way that respects moral truth and the inviolability of an individual’s conscience. Accordingly, religiously affiliated institutions have the right to have appropriate policies and practices in place.
The author dissects the so-called accommodation of the Obama administration:
In the course of this dispute, the Obama Administration recently proposed what it labeled an “accommodation” for religiously affiliated institutions that it claims would resolve the problem by shifting the burden of paying for these products and services to insurance plans. But the government would still be forcing religious institutions and individuals to buy insurance policies that cover services that the Catholic Church sees as gravely immoral, such as abortion-drugs, sterilizations, and contraceptives. Although the Obama Administration has called this a compromise, it is no such thing. It in no way alters the attack on religious liberty and on the rights of conscience that are at issue.
The author concludes with the words of Pope Benedict to U.S. bishops, in a talk given just prior to the administration confirming the HHS mandate. Read the entire post; it is worth your time.