DOE requires full disclosure of current and pending support from domestic and non-domestic sources.
DOE’s Office of Science outlined its requirements for Current and Pending Support in its FY 2021 Continuation of Solicitation for the Office of Science Financial Assistance Program, issued on October 1, 2020 (pages 66, 92-93). Unlike NSF and NIH, DOE requires research gifts, with or without terms and conditions, to be included on Current and Pending Support. DOE also requires the use of the Current and Pending Support format approved by NSF, either generated by SciENcv, or through a PDF document available here.
Please note that specific requirements for other DOE Offices may differ. Check the program solicitation and direct any questions to your SAM Administrator.