@MindfulWilliam

I used to work for a very large and profitable corporation that had strict conduct rules against accepting gifts (picture a client wanting to buy you dinner and send you home with a bottle of wine).

Normal in most situations. But, at this company, to accept would be "wrong" and would mean discipline - perhaps demotion, and possibly being fired.

Whether "ethics" or "morality", it would be a judgment of your character.