Research donation deduction approval requires separate research accounts, audited filings, and auditor certification for donor eligibility. The Foundation for Research in Community Health is approved as an institution eligible for research-related donation deduction, subject to maintaining separate research accounts, submitting audited Income and Expenditure accounts for each approved year to the tax exemption authority by the return filing due date or within a short period from notification, and furnishing an auditor's certificate specifying amounts received for social science research eligible for donor deduction and certifying that expenditure was for social science research.