Take a religious exemption and direct all of her union dues money to a charity. See if she can get another 5 or so to do the same because the union thugs will give her a hard time.
http://www.freerepublic.com/focus/f-news/2680038/posts
Of course, the union will try to force her to give the money to Planned Parenthood or some other left wing group, but she needs to challenge them on that.
That is actually a good idea. I don’t know if her contract allows it (we had to fight to get out of United Way), but I will look into it!