; (ii) the date on which the foreign source assumed ownership or control of the institution; and (iii) any changes in program or structure resulting from the change in ownership or control. (3) Additional disclosures for restricted and conditional gifts Notwithstanding paragraph (1), when an institution of higher education receives a restricted or conditional gift or contract from a foreign source, the institution shall disclose the following: (A) In the case of gifts received from, or contracts entered into with, a foreign source other than a foreign government, the amount, the date, and a description of such conditions or restrictions. (B) The country to which the gift is attributable. (C) In the case of gifts received from, or contracts entered into with, a foreign government, the amount, the date, a description of such conditions or restrictions, and the name of the foreign government. (4) Attribution of gifts For purposes of this subsection, the country to which a gift is attributable is— (A) the country of citizenship; or (B) if the information described in subparagraph (A) is not known— (i) the principal residence for a foreign source who is a natural person