Approval under Section 35(1)(ii): organisation recognised for partly research activities subject to audit and disclosure conditions. Approval recognises the organisation as an other institution partly engaged in research effective 1-4-2003, subject to conditions: sums paid must be utilised for scientific research; research must be carried out through faculty or enrolled students; books of account must be maintained and audited by a qualified accountant with the audit report furnished to the tax officer by the return due date; and a separate auditor-certified statement of donations received and amounts applied for research must accompany the audit report.