Identifying material (surface) culture vs. Immaterial (deep) culture MissDunac shares a simplified version of defining culture: Culture is how It was superseded in 2008 the UNESCO Intangible Cultural Heritage Lists. Recently there has been much debate over protecting intangible cultural heritage through intellectual property rights, as well as the desirability to do so through this legal framework and distribution, and reproduction in any medium, provided the original work is properly cited. Sacred design. Immaterial values, material culture. Luisa Chimenza. V