It's a grey area. Technically, CM's are not allowed to accept tips except when in a position that it is customary to tip, like a server or a housekeeper. A tour guide can be considered a tipping position in some companies, so is a bus driver. At Disney, they are not considered tipped positions.
That being said, there are times where I may have been offered a tip for extra services I provided for a guest. I cannot deny or confirm accepting it if offered.
Tips or items of other than nominal value are supposed to be turned into your manager. I know of at least one driver (not me) who was offered a very large tip for finding and returning a wallet to a guest at the Swan. The wallet contained several thousand dollars and all the guests credit cards. When the driver reported the tip to his manager, the manager said "I don't see that and neither do you." It was a very nice thing his manager did, of course, his manager knew of the circumstances and was instrumental in connecting the driver with the guest.
