; and (2) be responsible, on behalf of the institution, for personally certifying accurate compliance with the foreign gift reporting requirement under this section. (g) Definitions In this section: (1) Affiliated entity The term affiliated entity , when used with respect to an institution, means an entity or organization that operates primarily for the benefit of, or under the auspices of, such institution, including a foundation of the institution or a related entity (such as any educational, cultural, or language entity). (2) Attributable country The term attributable country means— (A) the country of citizenship of a foreign source who is a natural person, or, if such country is unknown, the principal residence (as applicable) of such foreign source; or (B) the country of incorporation of a foreign source that is a legal entity, or, if such country is unknown, the principal place of business (as applicable) of such foreign source. (3) Contract The term contract — (A) means— (i) any agreement for the acquisition by purchase, lease, or barter of property or services by the foreign source; (ii) any affiliation, agreement, or similar transaction with a foreign source that involves the use or exchange of an institution’s name, likeness, time, services, or resources; and (iii) any agreement for the acquisition by purchase, lease, or barter, of property or services from a foreign source (other than an arms-length agreement for such acquisition from a foreign source that is not a foreign country of concern or a foreign entity of concern); and (B) does not include an agreement made between an institution and a foreign source regarding any payment of one or more elements of a student’s cost of attendance (as such term is defined in section 472), unless such an agreement is made for more than 15 students or is made under a restricted or conditional contract. (4) Foreign source The term foreign source means— (A) a foreign government, including an agency of a foreign government