I am on a FAN Account with AT&T (NYS Employee Discount, 20%) and part of that benefit includes no activation or upgrade fee's...among other benefits as well.
If you work, you should call AT&T and see if the company you work for qualifies for some sort of discount/benefits. A lot of you AT&T customers are eligible for such benefits but never check it out, and then lie to save a measly $30.00!
I agree with you, it is much better than being dishonest.
Edit: AT&T now refers to this as the AT&T Signature Program. Look that up, and you will be able to see if your company applies. Military and Law Enforcement get it for sure!