I can understand that donations to intitutes of leaning are tax deductable or tax free. But research(like teaching) is simply standard activity in any institute and the employees should pay tax on their materials & salaries. Increase funding and restructure the organization of such institutes if you want to improve learning.
North Korea launches long-range rocket, testing banned missile technology, says south (AP)
from the article: Finance Committee: Scholarships for Torah research exempt from tax