; and (ii) the transfer is conducted in compliance with the laws of the State; (C) the transfer is made between spouses, between parents or spouses of parents and their children or spouses of their children, between siblings or spouses of siblings, or between grandparents or spouses of grandparents and their grandchildren or spouses of their grandchildren, or between aunts or uncles or their spouses and their nieces or nephews or their spouses, or between first cousins, if the transferor does not know or have reasonable cause to believe that the transferee is prohibited from receiving or possessing a firearm under Federal, State, or local law; or (D) the Attorney General has approved the transfer under section 5812 of the Internal Revenue Code of 1986. (3) (A) Notwithstanding any other provision of this chapter, except for section 923(m), the Attorney General may implement this subsection with regulations. (B) Regulations promulgated under this paragraph may not include any provision requiring licensees to facilitate transfers in accordance with paragraph (2)(A). (C) Regulations promulgated under this paragraph may not include any provision requiring persons not licensed under this chapter to keep records of background checks of ammunition transfers. (D) Regulations promulgated under this paragraph may not include any provision limiting the amount of any fee a licensee may charge to facilitate a transfer in accordance with paragraph (2)(A). (4) In this subsection, the term gun show or event — (A) means any event at which 75 or more firearms are offered or exhibited for sale, exchange, or transfer, if 1 or more of the firearms has been shipped or transported in, or if the event otherwise affects, interstate or foreign commerce