Notification under Section 80G designates Sri Mahisha Mardini Temple as a place of historic and public worship. Notification under the Income tax Act designates Sri Mahisha Mardini Temple, Belthangady Taluk, as a place of historic and public worship of renown throughout the State of Karnataka, effected by the Central Government by Notification No. S.O.1958 dated 4 4 1986 under the sub section (2)(b) provision.