A U.S. person is someone who holds one of the following: U.S. citizenship, by birth or naturalization; a green card (i.e. lawful permanent residency); or political asylum in the United States. A non-U.S. person is someone who does not have such a status, even if he or she is in the United States or is a student or employee of Cornell. A transfer of controlled items, information, or software to a non-U.S. person in the United States is deemed an export to the country of their mostly recently acquired citizenship.