The SPUC said the provisions in updated guidance from the National Institute for Health and Clinical Excellence (NICE) were a "nonsensical waste" of taxpayers' money.
SPUC's Anthony Ozimic said the guidance "ignores biology in the name of politically-correct social-engineering".
"In the case of IVF for same-sex couples, children are being abused - by being deliberately deprived of either a father or a mother. And in the case of IVF for women over 40, technology is being abused - by extending childbearing beyond the limit set by Mother Nature," he said.
Mr Ozimic said the money should be invested in younger heterosexual couples "with genuine fertility problems".
"IVF doesn't treat or cure fertility problems," he said. "IVF has a massive failure rate, resulting in millions of embryonic children wasted in the laboratory and most couples being sent away childless. Same-sex couples, career-women who consciously delayed childbearing, and women who chose to remain single, chose a naturally non-fertile lifestyle. The money would be better spent on younger heterosexual couples with genuine fertility problems, and on the more successful, natural and ethical alternatives to IVF."