Research institution approval enables tax-deduction eligibility for donations to research bodies subject to audit and reporting obligations. Approval is granted under section 35(1)(ii) read with Rules 5C and 5E, subject to conditions: sums received must be used for scientific research conducted by faculty or enrolled students; separate books of account for research receipts and expenditures must be maintained and audited by a qualified accountant; and a certified statement of donations received and amounts applied for research must accompany the audit report submitted to the tax authority by the return filing due date.