Scientific Research Association approval requires dedicated research, segregated accounts, audited returns and donation statements to retain tax exemption. Approval of C-DOT as a Scientific Research Association is effective from 1-4-2002, conditional on having the sole objective of undertaking scientific research, carrying out research itself, maintaining separate books of account for research receipts and applications, obtaining an audit of those books by a qualified accountant and furnishing the audit report by the income-tax return due date, and maintaining a certified statement of donations received and amounts applied for research; approval may be withdrawn for failure to comply or if research ceases or is not genuine.