is owned or controlled by a foreign source, the institution shall file a disclosure report described in subsection (b) with the Secretary and the Secretary of the Treasury (in the capacity of the Secretary as the chairperson of the Committee on Foreign Investment in the United States under section 721(k)(3) of the Defense Production Act of 1950 ( 50 U.S.C. 4565(k)(3) )) not later than March 31 of every year. (b) Contents of report Each report to the Secretary required by subsection (a) shall contain the following: (1) (A) In the case of an institution required to file a report under paragraph (1) or (2) of subsection (a)— (i) for gifts received from or contracts entered into with a foreign government, the aggregate amount of such gifts and contracts received from each foreign government, including the content of each such contract