We received cash gift of less than $100k from a realtive, who is a foreign person (Non-Resident Alien). I read IRS rules http://www.irs.gov/Businesses/Gifts-from-Foreign-Person
thoroughly before money is sent. If I interpreted IRS rules correctly, I don't even need to report it by filing Form 3520.
I would like to confirm the same with the experts out here. Can you please let me know what you understand from reading the link I provided ? Appreciate your help.