i wouldn't take anything if i were the finder.... as a matter of fact.... i've been the finder and refused money! i just told the person that if they ever find a phone... return it! (it wasn't an iphone)
Same here. I've found 5 phones min. Most crappy that are offered for free, but I can recall two smart phones.
Anyway, I'd say 75% of the people offered me money. Always refused and just said that's not necessary. If the situation is ever reversed just return mine.