Place of public worship recognition under section 80G enables donor tax-deduction eligibility after central government notification. The Central Government, exercising powers under clause (b) of sub section (2) of section 80G of the Income tax Act, notifies Palayam Sri Maha Ganapathy Temple, Palayam, Trivandrum as a place of public worship of renown throughout the State of Kerala by Notification No. S.O.3595 dated 4-8-1986, conferring the tax-related recognition provided by that section.