There is the FIA Sporting Code which at least used to have some requirements for World Championship, but it is often repeated in media the contract between ACO and FIA stipulates at least two manufacturers in the World Endurance Manufacturers' Championship. If that's what it literally says, then clearly GTE won't count.
I remember in 2012 there was talk about a plan B to get HPD/Strakka counted as a manufacturer before Toyota committed to full season.
It could be just up to FIA to decide what to do and whether GTE might be a backup. Makes little sense to take away the World Championship status only to possibly reinstate it two years later if situation improves.
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