转给谁？

1. To himself, nothing will happen.

2. Gift to someone else, the recipient has to report the transaction to IRS (but not pay tax).

http://www.irs.gov/Businesses/Gifts-from-Foreign-Person

3.  Loan to someone else

It is recommended that the recipient gives "your friend" a promissory note documenting the transaction, in case the recipient suddenly died and "your friend" can't get the money back. With the promissory note, at least "your friend" can go to court and get the money from the estate.