U.S. Tax question about cash contribution to C-Corp

Hey guys, I’m an audit heathen here so naturally when a buddy’s father asked me about this I was useless.

Basically he has a family member who lives in the UK who wants to wire him a large sum of money for a business (around $100-400K). Between them, it’s a gift. The family member just wants to donate, if you will, this money without the expectation of ownership or return. He was asking me the best way to plan for this tax wise. He has a C-Corp in a state with a corporate income tax, but not a personal. I’m assuming he wants to use it for furthering the business.

Let me know what you tax maniacs think.