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
nounbe·?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
