Regarding: "The groups have objected to that requirement saying the additional legal fees and paperwork to obtain the exemption "substantially burdens their religious exercise under the law.""
- If the paperwork unreasonably exceeds that required to maintain corporation status per state law in which, for examples,  a diocese, or charitable institution, or congregation or order is registered, then there might be an opening for a legitimate objection. Or if the paperwork for state and federal tax filing exceeds that required for the dioceses or charitable institution, or a congregation or order then again there might be leverage to object.
- However, it is improbable that those doing the objecting are being asked to do more paperwork for the exemption than that which is required for corporation status or for tax purposes. 
- Thus, the paperwork as burden is without merit.