Tax approval for research institution enables tax-favourable treatment of donations when funds are used for social science research. Approval recognises IRADe as an 'other Institution' partly engaged in research under Section 35(1)(iii), subject to conditions: sums must be used for social science research carried out by faculty or enrolled students; separate books and a separate statement of donations and amounts applied to research must be maintained; research-related books must be audited by a qualified accountant and the audit report and auditor-certified donation statement furnished to the tax authorities by the due date. Approval may be withdrawn for failures to maintain accounts, furnish reports, cease genuine research, or otherwise not comply with the statutory conditions.