Unfortunately, eBooks cannot be donated due to non-negotiable licensing contracts between the user and eBook distributors that state they are for non-commercial, personal use only. Here's more detailed information from the American Library Association:
"With ebooks, the contract defines what you can or cannot do with a work. In general, contracts for ebooks you acquire – from iBooks, for example –have a non-negotiable license linked to the work. This is when you click on an “I agree to these terms” button. You are bound by the contract. If you read the contract, generally you will see terms that restrict what you can do. “Non-commercial personal use only” is the kind of language that prevents you from donating. If you violate the contract terms, you violate the license agreement, not copyright law."
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