Accounting head

'Donations' seem to be appropriate accounting head in such case. More specifically 'Donations to temples/religious activities'.

Hello,

Peripheral expenses Or Donation Expenses 

@ Mukul Yadav, generally when you make donations to temple, the donations are anonymous. Even if it's not anonymous, the name of the doner is not printed on some hoarding. In such cases, it can not be considered as Business Promotion Expenses.

However, if the nature of donations is such that there is a promotion of the business of the organization, it should surely be treated as Business Promotion Expenses. But for this, a proper evaluation of the nature of transaction and the benefits arising from such donation is necessary.