If my parents give me money (from their foreign bank account), do I have to report/fill tax for it?

Hello, I hope you can help me with this situation. I’m on a working visa and,I am currently living in the US and paying tax as an US resident. My parents just migrated to the US. They still have bank account in our home country. I want to purchase a house and my parents want to give me some money for down payment, around $100,000. If they transfer the money from the foreign bank account to my US bank account, do I have to pay tax or report them to the IRS? Do they need to do anything?

Also, my dad transferred around $107,000 from my parents foreign bank account to my mom’s US bank account when they moved to the US early this year. Do they need to report or fill tax on it? 

Thank you for helping!