Wow, that would be a hard one to turn over. But there's this thing called karma. I just know, I'd get screwed somehow. Anyways, the feeling of sacrifice and doing the right thing is a pretty darned good one. So, I'd at least TRY to find it's owner.
I would NOT turn it over to UA. I doubt it would EVER find it's rightful owner. I'd report it and hope that no one calls to get it back so that I could play a round of golf or two.