What is a tax deductible donation?

 Author: Cratsky(Master)Master

6 Feb 2024

https://www.ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/deductions-you-can-claim/gifts-and-donations

When a gift or donation is deductible

You can only claim a tax deduction for a gift or donation to an organisation that has the status of a deductible gift recipient (DGR).

To claim a deduction, you must be the person that gives the gift or donation and it must meet the following 4 conditions:

1. It must be made to a DGR.
2. It must truly be a gift or donation – that is, you are voluntarily transferring money or property without receiving, or expecting to receive, any material benefit or advantage in return. A material benefit is something that has a monetary value.
3. It must be money or property – this can include financial assets such as shares.
4. It must comply with any relevant gift conditions – for some DGRs, the income tax law adds conditions affecting the types of deductible gifts they can receive.

If this person rode their own bike and incurred costs in riding that bike (repairs, new tyres, new seat etc) that doesn't meet the criteria above. If they had paid the charity some money to participate in the event, that sounds like a donation.