The Foreign Gift and Contracts Report contains all gifts received within the previous six years from any foreign source, contracts with a foreign entity, and/or any ownership interests in or control over the institution by a foreign entity reported by Title IV-eligible domestic institutions that offer a bachelor's degree or higher, or that offer a transfer program of not less than two years that is acceptable for credit toward a bachelor's degree, when the total value of all gifts given in a calendar year is $250,000 or greater or if the institution is owned or controlled by a foreign source.