Pt3 Div1 of the NSW Strata Schemes Management Act (1996) stipulates what monies may be paid out of an Owners Corporation’s Administrative Fund (Cl 68) and Sinking Fund (Cl 71).
In summary, estimates of expenditure on items and matters first have to be shown in the respective budget (for the above funds) for the year, the matters and items for which expenditure must be estimated are prescribed in the Act, and “gifts” to community groups is not one of those unless it could be classified as a “recurrent expense”, which unless it’s going to an ongoing item of expenditure it cannot.
So in answer to your question, the Owners Corporation (O/C) as an entity cannot vote to expend its funds on monetary “gifts” of the type you describe or any other, but Lot Owners as individual members of the O/C are free to make their own personal contributions, and for a worthwhile cause why wouldn’t they put their collective hands in their own pockets?