ephemeral material such as advertising posters and theatre programs If you have material which you think may be of interest to the Library, we will be happy to advise you about the best and most appropriate home for it. Please contact us prior to sending or delivering any material offered for consideration. Published material Unpublished material For offers of unpublished original material such as artworks, photographs, maps, oral history recordings, letters, digital files or other archival records please send use our online form. Cultural Gifts Program and tax incentives Some donations of culturally significant items are eligible as a tax deduction for the market value of the gift under the Australian Government’s Cultural Gifts Program.