If the US Citizen receives a gift (under $100,000) from NRA who also happens to be a direct relative (Father or Mother). The NRA does not have to pay US tax... But The daughter of the NRA receiving these gifts has?

Trankilo: in the future please do not start a new question thread with a follow-up to an old question and answer - it's better to ask the follow-up question in the same thread as the original question as that makes it easier to follow.

But to answer this question: no, the US does not impose any taxes on the person who receives a gift. It doesn't matter who made the gift (relative or not) nor how much it is.