Neb. Rev. Stat. § 69-2201

Unless otherwise agreed, where unsolicited goods or merchandise are sent through the mail to a person, he has a right to refuse to accept delivery of the goods or merchandise and is not bound to return such goods or merchandise to the sender. If such unsolicited goods or merchandise are either addressed to or intended for the recipient, they shall be deemed a gift to the recipient who may use them or dispose of them in any manner without any obligations to the sender.