Charitable recognition under section 80G: temple notified as place of public worship, enabling donor tax deduction eligibility. Notification declares 'Sri Arulmigu Kumarakottam Subramaniaswamy Koil Rajagopuram Nirmana, Kancheepuram' to be a place of public worship of renown throughout South India under sub section (2)(b) of section 80G of the Income tax Act, 1961, by Central Government Notification No. S.O.1478 dated 26 2 1985.