Section 80G recognition for a place of public worship permits donations for temple renovation subject to accounting and exclusive use conditions. Notification designates Shree Santari Bhagwati Devasthan, Aldona Bardez, Goa as a place of public worship of renown under section 80G, subject to the temple maintaining separate books of account and applying donations received exclusively to temple renovation, as set out in S.O.5 dated 15-11-1988.