Brigham Young states that only those who practice plural marriage become gods.
Brigham Young, "Delegate Hooper--—Beneficial Effects of Polygamy—Final Redemption of Cain," Journal of Discourses, 26 vols. (Liverpool: Brigham Young, Jr., 1867): 11:269
The only men who become Gods, even the Sons of God, are those who enter into polygamy. Others attain unto a glory and may even be permitted to come into the presence of the Father and the Son; but they cannot reign as kings in glory, because they had blessings offered unto them, and they refused to accept them.