Section 80G designation recognizes a temple as a place of artistic importance enabling prescribed tax treatment under the Act. The Central Government, invoking clause (b) of sub-section (2) of section 80G of the Income-tax Act, 1961, notifies Sri Ramaswamy Temple, Thiruvangad, Tellicherry (Kerala) to be a place of artistic importance for the purposes of that clause, as recorded in Notification S.O.1113.