IRS publication

https://www.irs.gov/businesses/gifts-from-foreign-person 

In general, a foreign gift is money or other property received by a U.S. person from a foreign person that the recipient treats as a gift or bequest and excludes from gross income.  A “foreign person” is a nonresident alien individual or foreign corporation, partnership or estate.

https://www.merriam-webster.com/dictionary/bequest 
 

bequest

 noun

be·?quest | \ bi-?kwest  , bē-\

Definition of bequest

 

1: the act of giving or leaving something by will (see WILL entry 2 sense 1) : the act of bequeathingestablished at the bequest of a local philanthropist

2: something given or left by will or transmitted from the past : something bequeathed : LEGACYmade a bequest of his paintings to the museum