Police acceptance of gratuities -- whether in the form of gifts, services, or cash, and whether large or small -- provides an opportunity for corrupt intent, whether the intent is initially that of the giver or the receiver. Although most formal police codes explicitly prohibit the acceptance of gratuities, this prohibition is rarely enforced, implying that it is either unimportant or unenforceable. This prohibition against gratuities can be and is worth enforcing, because those who offer gratuities generally expect special favors or greater attention from police because of the gratuities. Police officers, on the other hand, may tend to resent business owners and citizens who do not reward them when they have performed a service for them. Further, if gratuities to officers become a regular and pervasive practice, then it can significantly improve an officer's economic situation to the point that he/she depends on gratuities for a certain lifestyle, much as other occupations count on tips. 2 tables and 44 notes