I wonder if this means that mosques, hindu temples, jewish synagogues, etc. are also ineligible for tax relief because they have (for example) particular clothing requirements? Anyone can enter the mormon temple on open days (only held every few years), or if they choose to meet the list of requirements.
-----So she is trying to say that the requirements for a temple recommend are equivalent to a dress code. Anybody can go to the temple if they want to and are willing to meet the requirements. It's so simple!