Tax on gift from foreign person

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Hi,

My parents are looking to gift me and my sister some money this year. I did some research into the rules on taxation for gifts from a foreign person and wanted to confirm my understanding (given innumerable loopholes/gotchas in the tax code). Basically from my research, it seems:

1. Monetary gifts from a foreign person (someone who has no direct connection to the US - non citizen, non resident) under $100K are tax-exempt for federal purposes and do not have to be reported to the IRS

2. Monetary gifts from a foreign person over $100K are tax-exempt for federal purposes but have to be reported to the IRS using form 3520

Wanted to confirm that the above is true and then wanted to ask if:

1. Does the above depend on whether the foreign person is immediate family or not? In other words, if the person was a relative instead of a parent, would the gift then be taxable?
2. Does California has any special rules regarding taxing of gifts from a foreign person that deviate from federal rules?

Thanks.