I am a USA citizen. One of my close family friend (not a relative) can send money as a gift to me (up to 100k). Please let me know the procedure and forms that I/He have to submit with IRS/Tax departments.
There is nothing to do for you.
In the US, the gift giver has tax responsibility, and you said he is not in the US (and I assume not a US citizen).
However, the bank will report this to the IRS, and if they decide to investigate, you need to be able to prove the money was not illegally acquired. Chances are small - this amount is peanuts for them - but it could happen.