Hello,
As per the Tax Law in United States, when you receive gift, the receiver of the gift does not pay the gift tax, however the payer of the gift pays the gift tax, so in your case as your mothers are not the US citizens nor the residents, neither of you will have to pay gift tax. However, there are certain filinf requirements and you may have to fill out Form 3250. More information to see the requirement and how to file Form 3250 can be found in https://www.irs.gov/businesses/gifts-from-foreign-person#:~:text=For%20purported%20gifts%20from%20fo...).
If you keep the money you receive as gift in the foreign country you may also have to file FBAR Form 114 and Form 8938 - FATCA.
