Section 80G recognition of a temple confirms its status as a place of public worship eligible for donation deductions. The Central Government, exercising powers under sub-section (2)(b) of section 80G of the Income-tax Act, 1961, notifies Arulmigu Palamuthirsolai Murugan Temple, 5, Vallabbhai Road, Chockikulam, Madurai, to be a place of public worship of renown throughout the State of Tamil Nadu.