The vast majority of items can be tributed for points. A list of all the items that can be tributed would be ridiculously long. However, if you go to Lucy
and search for an item, the tribute value of the item is listed (look for it right under item type, or there abouts).
If you want a list of the best value tribute items, use the search feature as there have been a few threads about that already. (the most recent that comes to mind
If what you are actually looking for is a list of the tribute effects, this site
has a good one (yes, I know, ewwwww, druids) and that site includes level restrictions too.