Empower One adheres to the ECFA Standard 7.2 that states: “Occasionally, givers request a refund of a charitable gift they made previously. Since contributions must be irrevocable to qualify for a charitable deduction, there generally is no basis to return a charitable gift to a donor.” However, on rare occasions a donor may be refunded if a gift was made in error, and it was clearly not the intent of the donor to initiate the charitable donation in the first place. This will be reviewed on a case by case basis.