The aim of this master’s thesis is to increase knowledge of how academic libraries handle in-kind donations through a case study of Gothenburg University library. The purpose is to clarify what processes and priorities donations involve, what conflicts arise around the handling, what values are associated with donations, and what role donations play in the library’s aspiration for legitimacy. The case study consists of three group interviews with eight academic librarians and team leaders, and a review of policies and other documents regarding donations. New institutional theory is applied, with emphasis on the concept of legitimacy and coercive, mimetic, and normative institutional pressures. The results show that different libraries and teams within the organization base their decision to accept or decline a donation on different criteria. The conflicts involve ethical considerations regarding proactive acquisition; acquisition competition and cooperation between academic libraries; professional competence and tacit knowledge; and lack of resources in relation to the library’s missions. The values associated with donations are among others historical value, research value, prestige, and profiling value, of which especially prestige and profiling values are identified as conferring legitimacy. Another aspect associated with legitimacy is the extent to which the library’s handling of donations support or hinder the fulfillment of the missions of preserving and enabling access to different types of materials, of which cultural heritage material forms a special category. The responsibility of different institutions is unclear, and more research is needed to find out if the results are applicable to other similar institutions.