Notification under section 80G recognizes a religious institution as a public place of worship for tax exemption eligibility. Notification under section 80G designates Sri Virupaksha Vidyaranya Mutt Samsthanam, Hospet, as a place of public worship of renown for purposes of the Income-tax Act, the Central Government exercising the power to classify the institution within the statutory category relevant to tax treatment of donations and related benefits.