Research expenditure approval under section 35(1)(ii) permits donations when used for scientific research with audit compliance. Approval of Sardarkrushinagar Dantiwada Agricultural University under section 35(1)(ii) permits sums paid to the university to be treated for scientific research only if the university conducts research through faculty or enrolled students, maintains separate books of account for research receipts and expenditures, obtains an audit by a qualified accountant and files the audit report by the return due date, and provides a certified statement of donations and amounts applied for research.