True gifts are not taxable income to you, no matter who is making the gift.
If the giver is a US person for tax purposes, they would fill out a gift tax return form 709 to report gifts more than $14,000 per year.
If you receive gifts from non-US persons, you must report them if the total amount is more than $100,000 per year in gifts from foreign persons, or more than $14,000 in gifts from foreign companies. No tax is owed but the gifts are reported for tracking purposes. https://www.irs.gov/businesses/gifts-from-foreign-person
