Nate Oman on history of church legal entity published in the Journal of Law & Religion.
Nathan B. Oman, "'Established Agreeable to the Laws of Our Country": Mormonism, Church Corporations, and the Long Legacy of America's First Disestablishment,'" Journal of Law & Religion, no. 09-436 (April 2021): 1-41
This article summarizes the history of the Church of Jesus Christ of Latter-day Saints as a legal entity. It recounts the "first disestablishment" in the 1830s and describes how it led to butter legal battles throughout the next century. It discusses legal personality as a key point of conflict between the Latter-day Saints and American society rather than emphasizing polygamy and theocracy.