Charitable deduction eligibility: designation of a temple as a historical place for section 80G purposes. The Central Government, invoking the power under clause of sub section (2) of section 80G of the Income tax Act, 1961, notified Sri Parimala Renganathar Temple, Thiruvindalur, Mayiladuthurai, Tamil Nadu, by Notification No. S.O.1345 dated 18 4 1991 as a place of historical importance throughout the State of Tamil Nadu for the purposes of that section.