Ethics Scenario #86: Wild City Foundation

86. Santos is an assistant development officer for the Wild City Foundation, a nonprofit, 501(c)(3) tax-exempt organization. He is recruited by a foundation in a neighboring community that solicits many of his current organization’s donors, and agrees to leave Wild City for a higher paycheck and more job responsibility. As he cleans out his desk, he remembers to download the Excel file that has the data about his accounts, recognizing that it might take many months to reconstruct this data from memory, and it would save him hours of needless work. He also has access to the accounts of his colleagues in his office, but he believes taking those might be unethical, even though it certainly would be useful to have this material.

a. Is Santos acting ethically?