Sieg,
If you deny the challenge, you do nothing. The "jerk" thing to do.
If you accept the challenge, you must dump a bucket of ice/water over your head AND donate $10 within 24 hours.
If you do not dump the bucket and donate withing 24 hours, you must donate $100.
Just clearing it up for you, you are still supposed to donate $10 when you do the bucket challenge. It keeps you from having to donate $100 if you don't do the challenge.
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