The ATO allows people to claim a tax deduction for any donations given to a deductible gift recipient (DGR)!
For more information about DGR's click here
You are allowed to claim a tax deduction for a gift as long as it meets the following conditions:
The gift must be to a DGR
The gift must be money or property
The gift must be a gift, which basically means you receive nothing in return
What can't you claim?
Any gift/donation where you receive something in return, such as chocolates, pens and raffle tickets
Payments to school building funds
Cost of attending a fundraiser