Will PG be committing tax fraud when he writes off this 'donation'? He is receiving in exchange a token when notionally has the same value as his 'donation'.

Will PG be committing tax fraud when he writes off this 'donation'? He is receiving in exchange a token when notionally has the same value as his 'donation'. Being able to resell a 'donation' to someone else to recover part of the cost seems weird and like it could confuse tax treatment.