In federated graph learning (FGL), a complete graph is divided into multiple subgraphs stored in each client due to privacy concerns, and all clients jointly train a global graph model by only transmitting model parameters. A pain point of FGL is the heterogeneity problem, where nodes or structures present non-IID properties among clients (e.g., different node label distributions), dramatically undermining the convergence and performance of FGL. To address this, existing efforts focus on design strategies at the model level, i.e., they design models to extract common knowledge to mitigate heterogeneity. However, these model-level strategies fail to fundamentally address the heterogeneity problem as the model needs to be designed from scratch when transferring to other tasks. Motivated by large language models (LLMs) having achieved remarkable success, we aim to utilize LLMs to fully understand and augment local text-attributed graphs, to address data heterogeneity at the data level. In this paper, we propose a general framework LLM4FGL that innovatively decomposes the task of LLM for FGL into two sub-tasks theoretically. Specifically, for each client, it first utilizes the LLM to generate missing neighbors and then infers connections between generated nodes and raw nodes. To improve the quality of generated nodes, we design a novel federated generation-and-reflection mechanism for LLMs, without the need to modify the parameters of the LLM but relying solely on the collective feedback from all clients. After neighbor generation, all the clients utilize a pre-trained edge predictor to infer the missing edges. Furthermore, our framework can seamlessly integrate as a plug-in with existing FGL methods. Experiments on three real-world datasets demonstrate the superiority of our method compared to advanced baselines.