Research approval requires donor sums used for scientific research, audited accounts, and certified donation statements. Santhigiri Ashramam is approved as an other institution partly engaged in research effective 12-12-2006, subject to conditions: donations must be used for scientific research; research must be conducted through faculty or enrolled students; books of account must be maintained and audited by a defined accountant with the audit report furnished to the tax authorities by the return due date; and a separate auditor certified statement of donations received and amounts applied for scientific research must accompany the audit report.