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.
Syrian group says Nusra abducts its leader, in blow to U.S. plan (Reuters)
from the article: Finance Committee: Scholarships for Torah research exempt from tax