Scientific research approval: conditions for tax-deductible donations to approved social science research institutions, including audit and reporting requirements. Approval is granted to the Centre for Policy Research as an approved institution for social science scientific research under the relevant statutory provision, subject to conditions: sums received must be used for social science research carried out by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant with the audit report furnished to the tax authority by the income-tax return due date; and a separately certified statement of donations received and amounts applied to research must accompany the audit report. Approval may be withdrawn for specified failures to comply.