; and (B) the term covered gift means a gift that— (i) is made to a covered individual, the spouse of a covered individual, or the dependent child of a covered individual; (ii) is made by an entity described in item (aa) or (bb) of section 109(2)(A)(i)(II); and (iii) would have been required to be reported under subsection (a)(2) if the covered individual had been required to file a report under section 101(d) with respect to the calendar year during which the gift was made. (2) (A) A report filed pursuant to subsection (a), (b), (d), or (e) of section 101 by a covered individual shall include, for each covered contribution made by or at the request of, or that was solicited in writing by or at the request of, that covered individual during the applicable period— (i) the date on which the covered contribution was made; (ii) if applicable, the date or dates on which the covered contribution was solicited; (iii) the value of the covered contribution; (iv) the name of the person making the covered contribution