The Ayodhya Ram Mandir donations qualify for tax deductions under Section 80G of the Income Tax Act through the Shri Ram Janmabhoomi Teerth Kshetra Trust. The Trust, registered under Section 80G, allows taxpayers to claim deductions ranging from 50% to 100% for donations made to eligible charitable institutions. The Central Government has recognized the Shri Ram Trust as a place of historic importance, making contributions to the temple’s repair and renovation eligible for deduction. However, only donations related to the temple’s construction fall under Section 80G, and contributions exceeding 10% of the adjusted Gross Total Income are not eligible for the deduction.