Will this circuit split lead to SCOTUS? We'll see. How would SCOTUS decide the issue? Well, we know the high court has already recognized that corporations have First Amendment rights in Citizens United. And we know that SCOTUS has recognized a ministerial exception under the ADA in Hosanna-Tabor (recognizing organizational free exercise rights under the First Amendment). So, I have to think the smart money is on SCOTUS recognizing a corporate First Amendment free exercise right (or at least a statutory right under the RFRA). We'll see though.
Image: Third Circuit seal used in commentary on Third Circuit decision. Not official use.