Approval under section 35(1)(iii) enables donor deduction eligibility where research accounting and auditor certification requirements are met. Approval under section 35(1)(iii) has been granted to The Mother's Institute of Research for 1 April 2002-31 March 2005 as an institution partly engaged in research, subject to maintaining separate research accounts and submitting audited Income and Expenditure accounts for each approved year by the return filing due date or within 90 days of the notification. Each audited account must include an auditor's certificate specifying amounts received for social science/statistical research eligible for donor deduction and certifying that expenditure was for such research.