28. The Harristown Wildlife Preservation Foundation is a 501(c)(3) nonprofit, tax-exempt charity committed to preserving the environment in the Harristown region, and establishing a wildlife preserve to preserve the natural habitat of flora and fauna in the region and provide for education about the environment. The Genoa Oil and Gas Company is beginning to survey nearby acreage for its potential to generate natural gas from Marcellus Shale deposits. To improve its public image, following a series of local newspaper reports that its exploration wells have ruined the water supplies in the area, Genoa approaches the Foundation and offers to provide a $100,000 donation to support the Foundation’s education programs. The board, grateful for any financial help it can get, accepts the offer.
a. Is the foundation being ethical in accepting the donation?
b. If not, under what conditions might it be ethical to accept the donation, if any?