With human beings, it's pretty easy to tell if they're "sincerely" religious: Do they observe the appropriate holy days and days of rest in the proscribed manner? Do they tithe, if it's required? Do they adopt the appropriate type of dress, if it's required? Do they embrace or avoid particular food, drink and behavior, as proscribed by their avowed system of beliefs? Have they gone through rituals required to demonstrate sincere belief in their particular religion?
But here's the question.... How does a corporation or business--which is a legal entity that only exists on paper--demonstrate that they have "sincerely" held religious beliefs? I have yet to hear of a corporation being baptized, confirmed, given communion, or married. Likewise, I haven't ever heard of a corporation or company being circumcised, or standing shiva. Somehow, I also doubt that any corporation or company (mind you, they only exist as a piece of paper) has ever prayed toward Mecca.
So...how might a piece of paper demonstrate a "sincerely held" belief?