; and (B) greater than 30 days from such date. (2) Contents of report Each report to the Secretary required by this section shall contain the following information with respect to the institution of higher education filing the report: (A) For gifts received from, or contracts entered into with a foreign source other than a foreign government, the following information: (i) The aggregate dollar amount of such gifts and contracts attributable to each country, including the fair market value of the services of staff members, textbooks, and other in-kind gifts. (ii) The legal name of the entity providing any such gift or contract. (iii) The country to which the gift is attributable. (B) For gifts received from, or contracts entered into with, a foreign government, the aggregate dollar amount of such gifts and contracts received from each foreign government and the legal name of the entity providing any such gift or contract. (C) In the case of an institution of higher education that is owned or controlled by a foreign source— (i) the identity of the foreign source; (ii) the date on which the foreign source assumed ownership or control of the institution