Research funding approval requires use for social science research and audited accounts with donor statement for tax benefit. Approval under Section 35 is subject to conditions: receipts must be used for social science research conducted by faculty or students; separate books of account must record sums received and applied for research and be audited by a qualified accountant; the audit report must be furnished to the tax authorities by the return due date; and a certified statement of donations received and amounts applied to research must accompany the audit report.