2272 Formal cooperation in an abortion constitutes a grave offense. The Church attaches the canonical penalty of excommunication to this crime against human life. "A person who procures a completed abortion incurs excommunication latae sententiae,"76 "by the very commission of the offense,"77 and subject to the conditions provided by Canon Law.78 The Church does not thereby intend to restrict the scope of mercy. Rather, she makes clear the gravity of the crime committed, the irreparable harm done to the innocent who is put to death, as well as to the parents and the whole of society.
Now refer back to earlier posts of mine describing how Pope Francis and the Vatican overruled a Brazilian Bishop for excommunicating all those involved in an abortion for a 9 yr old girl who was raped by her Step Father...and then went on to allow not just Bishops, but all RCC priests, everywhere, to Absolve the sin of abortion in the Confessional...thus maintaining full communion with the Church. As another article I've posted stated, and I agree, these actions by the leadership of the Catholic Church demonstrate its true Mercy and understanding of the vicissitudes innate to human existence....i.e. there are Circumstances, which through "Prudential Judgement" where strict adherence to what I'll call "Perfection" needs to soften...not unlike Catholic Doctrine related to "Just Wars".