Normally, non-resident alien (for tax purpose) is not subject to gift tax if he/she wires the money (intangible assets) into US. However, if such money is used to purchase a real property in US, IRS may deem it to be a "step-transaction" and treats it as a tangible asset gift. Not saying it is a likely result, but in case it happens the donee would be subject to a gift tax bill from IRS.