Do not promise a refund or credit on that assumption. The published US$15,000 processing charge is nonrefundable; clarify the treatment of any other actual transaction through the appropriate process.
Distinguish future commitments from completed payments
Identify what was paid, by whom and for which person. A private agreement between partners does not establish that the government has refunded, reassigned or accepted a payment for someone else.
Because the processing fee is described as nonrefundable and the gift is by definition not returned, the documents that matter most are the ones that fix who is paid what and when. Keep the alternatives explicit until the actual case is selected: US$1 million individually or US$2 million corporately, plus processing. Published corporate terms also include 1% annual maintenance and 5% transfer fees. Ask whether the processing fee is refundable in any circumstance, since the FAQ describes it as nonrefundable. A first review should make a dated payment map identifying the processing charge, any separate professional charge, the person or entity receiving it, and the event that triggers it. If processing fees have already been paid, the combined budget is not automatically the amount of the next gift wire.