; (2) the covered entity entered into or modified a contract, memorandum of understanding, or agreement with a foreign principal; or (3) the covered entity had previously entered into a contract, agreement, or memorandum of understanding with a foreign principal that was still valid or enforceable on or after January 1 of the most recent calendar year that ended before the date of enactment of this Act. (b) Prior gifts, donations, or contributions The report required under subsection (a)(1) shall detail the following: (1) The name of the foreign principal. (2) The country of citizenship of the foreign principal. (3) The amount and date of such gifts, donations, or contributions. (4) The description of any conditions or restrictions attached to, or placed on, the gifts, donations, or contributions. (5) A description of any decisions made because of the foreign principal to the structure of the organization or to the research, programs, or content intended to be or actually published, disseminated, or promoted by the covered entity. (c) Contract, memorandum of understanding, or agreement The report required under subsection (a)(2) shall detail the following: (1) The name of the foreign principal. (2) The country of citizenship of the foreign principal. (3) Copies of each written contract, memorandum of understanding, or agreement. (4) Any modification of each such written contract, memorandum, or agreement. (5) The terms and conditions of each oral agreement. (6) Any modification of each such oral agreement. (7) A comprehensive statement of— (A) the nature and method of performance of each item described in paragraphs (3) through (6)