They also include employer-sponsored group health plans, government and church sponsored health plans, and multi-employer health plans (hhs ). There are exceptions: A group health plan with fewer than fifty-five participants and administered solely by the employer that established and operates the plan is not a covered entity (hhs). Two types of government-funded programs are not health plans: (1) those whose primary purpose is not to provide or pay for the cost of health care, such as the food stamp program; and (2) programs whose primary activity is the direct provision of health care, such as a community health center5, or the provision of grants to fund the direct provision of health care (DHS). Certain types of insurance entities are also not health plans, including entities providing only workers' compensation, auto insurance, and property casualty (hhs) insurance. If an insurance entity has separate lines of business, one of which is a health plan, the HIPAA regulations apply to the entity with respect to the line of business of the health plan.