Treat it as neither unless a qualified tax professional says otherwise for your circumstances. The gift is not an investment and not refundable equity, and nothing about it promises a return. The US$15,000 processing fee is nonrefundable regardless of outcome. Professional, medical and visa costs are additional and should be budgeted separately.
Budget from cash, not from expected relief
Plan the household finances on the assumption that these amounts leave and do not come back, then treat any favourable treatment an adviser identifies as an improvement rather than a foundation. Ask where the funds will come from and what that liquidation itself costs, since raising a large sum can create its own consequences. Put the question of treatment in writing to the adviser so the answer is recorded and dated.
Ask the employer to write down which amounts are already paid, which remain, and whether a prior US$2 million gift is being reused for you — that route involves new vetting, current transfer requirements and abandonment of status by the prior holder. Corporate terms include published 1% annual maintenance and 5% transfer with new background review and actual conditions; official visa and medical charges and private document costs are distinct.