IRS publication 590 maakes it clear that following gift are not taxable:
8226; Gifts, excluding gifts of future interests, that are not more than the annual exclusion for the calendar
year,
8226; Tuition or medical expenses you pay directly to a
medical or educational institution for someone,
8226; Gifts to your spouse,
8226; Gifts to a political organization for its use, and
8226; Gifts to charities.
A foreign person gives a gifts to a U.S. person, there is no tax--1st, recipient has no tax obligation, and the IRS has no legal right to the foreign person. It is the foreign government's business to decide about tax. 2nd, it is good for the IRS--any gift from other country give a chance for IRS to collect more money.
If you try to figure out the tax logic, you will find out IRS is always willing to give credit to promote the posibility of an american to earn more.