Research-donation approval requires dedicated accounts, auditor certification, and compliance to retain approved status under tax law. Approval authorizes the organization to receive sums for scientific research provided such sums are used for research performed by faculty or enrolled students. Conditions include maintenance of separate books of account for research receipts and applications, preparation of a certified statement of donations and research expenditure, and submission of an auditor's report by the income tax return due date; failure to comply, cessation of genuine research, or nonconformity with the governing provisions may lead to withdrawal of approval.