Place of public worship designation under section 80G establishes tax-deduction recognition for eligible donations. The Central Government, by notification S.O.2229-684 dated 20-7-1974, notifies Shree Wadakkunnathan Temple, Trichur, as a place of public worship under sub-section (2)(b) of section 80G of the Income tax Act, recognising it as a place of public worship of renown throughout the State of Kerala for the purposes of that provision.