As we conclude that forprofit, secular corporations cannot engage in religious exercise, we will affirm the order of the District Court.The 2-1 opinion contains a footnote noting that "the Court of Appeals for the Tenth Circuit, in an eight judge en banc panel, in six separate opinions, recently held that for-profit, secular corporations can assert RFRA and free exercise claims in some circumstances. See Hobby Lobby Stores, Inc. v. Sebelius, No. 12-6294, 2013 WL 3216103 (10th Cir. June 27, 2013)." The majority distinguishes the Supreme Court's decision in Citizens United, explaining that, in contrast to speech, religion is not something that courts have historically found corporations (at least non-church corporations) to be capable of exercising.Worth keeping an eye on this case; the Supreme Court might want the last word.