Legal ping. Input?
It is an interesting perspective. I assume that the author belongs to one of the “fundamentalist” Mormon sects. Legally, he seems to be claiming that churches ought not be recognized by the state as legal entities; however, it’s more of a theological claim than a legal one. Church buildings and graveyards must belong to someone or something for property tax purposes, for example. I suppose that individual members could keep title rather than gifting land to an under-the-radar church, but most people in America like the stability of the Congregational/corporate model. Whether those people are theologically correct is not a legal question.