Section 80G designation recognises a temple as a place of public worship of renown across the state. The Central Government, exercising powers under the Income-tax Act, issued Notification No. S.O.80 dated 27-12-1983 designating Sri Arulmigu Marghabandu Swamy Temple, Virinjipuram, North Arcot District, Tamil Nadu, to be a place of public worship of renown throughout the State of Tamil Nadu.