Place of public worship recognition under section 80G: temple notified as a public worship place for statutory purposes. Notification under sub section (2)(b) of section 80G designates Sri Masilamaniswarar Temple as a place of public worship of renown throughout the State of Tamil Nadu for the purposes of section 80G of the Income tax Act, 1961, issued by the Central Government by Notification No. 819 dated 15 1 1975.