Finding money: a windfall or theft?

[Tanuki]

11. My mom found a $20 bill at a basketball game. When she tried to turn it in

at the office, the woman told her their policy was to turn it over to the local police and strongly implied that the owner would never be found and that the money would just "disappear." My mom was on her church's liason committee for the local homeless shelter and donated the money. She and my dad took long walks for exercise in their retirement and they sometimes spotted change on the ground. My mom called it "pennies from heaven" and always picked it up and put it in a jar at home and would put it in the collection plate when it added up a little.