Notification under 10(23C)(v) designates a temple as a notified charitable religious institution for tax classification. Central Government notification designates Arulmigu Hirudayakamalanatha Swami Temple, Valivalam, as a notified religious/charitable institution under 10(23C)(v) of the Income-tax Act for specified assessment years, exercising executive power to identify the entity within the statutory category and specifying the temporal scope of the designation.