The Boy Scouts of America is a dying orgnanization EXCEPT within the walls of the LDS church who own a significant number of the chapters/groups in the USA and Canada and use it as part of their indoctrination.
In 1991, twin brothers William and Michael Randall, who had refused to recite the "duty to God" portion of the Cub Scout Promise and Boy Scout Oath, sued to be allowed to continue in the program (see Randall v. Orange County Council and Welsh v. Boy Scouts of America).[47] In addition, there were several other lawsuits involving essentially the same issues.[48] Ultimately, the courts ruled in favor of the Boy Scouts of America in each case.
After the decision, public opinion in some communities turned against the BSA; corporations, charities, and even some local governments criticized the policy, threatening to either cut off financial support or block the Boy Scouts from using public buildings for their meetings.
There has been opposition to BSA's membership policies from organizations and individuals. Some within the Scouting movement, as well as long-time Scouting supporters, parents, chartered organizations, and religious organizations have expressed opposition to the policies in ways ranging from protests to forming organizations that advocate inclusiveness. Some push for a voluntary change within the BSA, others seek involuntary change by filing lawsuits, still others choose to disassociate themselves from the BSA or encourage others to do so.
Some public entities and private institutions have ceased financial or other support the BSA, primarily as a result of conflicts between their nondiscrimination policies and the BSA's membership policies.
Id mark Atheist in BOLD lettering on the application and see if they deny your sons application. Up to you after that, but I wouldnt invest one penny into that organization.