; and (ii) for gifts received from or contracts entered into with a foreign source other than a foreign government, the aggregate dollar amount of such gifts and contracts attributable to a particular country and the legal or formal name of the foreign source, and the content of each such contract. (B) For purposes of this paragraph, the country to which a gift is attributable is— (i) the country of citizenship, or if unknown, the principal residence, for a foreign source who is a natural person; or (ii) the country of incorporation, or if unknown, the principal place of business, for a foreign source which is a legal entity. (2) In the case of an institution required to file a report under subsection (a)(3)— (A) the information described in paragraph (1)(A) (without regard to any gift or contract threshold described in subsection (a)(1)); (B) the identity of the foreign source that owns or controls the institution; (C) the date on which the foreign source assumed ownership or control; and (D) any changes in program or structure resulting from the change in ownership or control. (3) An assurance that the institution will maintain a true copy of each gift or contract agreement subject to the disclosure requirements under this section, until the latest of— (A) the date that is 4 years after the date of the agreement; (B) the date on which the agreement terminates