Its pointless other than an aesthetic/culturalism prodominantly in the US.
Seems a pointless exercise...
Health reasons: Teach your child to wash properly and regularly, let him have a protected bell end

Aesthetics: Really is it a problem? With an erection it looks similar to cut.
Religous beliefs: Touchy one, but really it's sooo 400 ad.
I doubt many women would like their clitoral hood cut off to make their clit look nice and clean