Designation of place of public worship under tax provision enables donor deduction eligibility for contributions to the institution. Central Government notification designates 'Shri. Ram and Ramdas Swami Samadhi Temple & Ramdas Swami Math at Sajjangad, Distt. Satara, Maharashtra' as a place of historic importance and as a place of public worship for the purposes of Section 80G(2)(b) of the Income tax Act, thereby classifying the institution within the statutory category relevant to donor deduction eligibility.