Approval under section 35(1)(ii) permits association status for research deductions subject to accounting, reporting and renewal conditions. Approval was granted to Lions Cancer Detention Centre Trust as an approved institution in the category of Association for purposes of research-related tax recognition, subject to conditions: maintaining a separate account for research receipts; filing annual returns of scientific research activities in prescribed form to the prescribed authority by the annual deadline; submitting audited annual accounts and a balance sheet to the prescribed authority with copies to the tax commissioner by the annual date; and applying for extension of approval in advance to avoid rejection.