As per the instructions of Form 3520. See here subsection "Line 54" indicates that we only want information for those recipients of the nature of nonresident aliens and foreign estates if you know or have reason to know that that those people are related to each other See subsection "Related Person as to who would qualify to be a related party to each other."
Remember there are 3 conditions;
a- Each one of the related parties gave a gift in excess of $5,000.
b- The combined total of all the gifts from these parties must be in excess of $100,000.
c- The gifts must come from a "nonresident alien/ foreign estate.
Following this, you would simply record the date of each gift, Description of property received and the fmv of the property received.
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