Notification under section 80G: temple designated a place of public worship, enabling donor deduction eligibility. The Central Government issued S.O.1202 dated 2-1-1985 under the Income-tax Act to notify the Sri Swayam Prakasa Eswarar Temple, Kattummannar Koil, Tamil Nadu, as a place of public worship of renown throughout the State, thereby classifying it for donor tax treatment tied to recognised public worship places.