For you to claim a tax deduction for a gift, it must meet four conditions:
1. The gift must be made to a deductible gift recipient (DGRs).
2. The gift must truly be a gift.
3. The gift must be money or property.
4. The gift must comply with any relevant ATO gift conditions.
You cannot claim a donation deduction for items that provide you with a personal benefit, including raffle tickets, chocolates and pens, attending fundraising dinners etc.