Research approval requires dedicated audited accounts and certified donation statements as conditions for tax-related recognition. Approval is granted to The CHILDS Trust Medical Research Foundation, Chennai as an approved research institution subject to conditions requiring that contributions be used for scientific research conducted by faculty or enrolled students, that separate books of account for research receipts and expenditures be maintained and audited by a qualified accountant, and that an auditor-certified statement of donations and amounts applied to research be furnished to the tax authority; approval may be withdrawn for failure to maintain accounts, to furnish required audit documentation or certified statements, cessation or non-genuineness of research activities, or non-compliance with applicable tax rules.