If you have an Apple ID, you can purchase the following gifts from the iTunes Store:
Gift certificate: Recipients can use gift certificates toward the purchase of anything in the iTunes Store (unless you restrict access to items with a Parental Advisory Label).
Allowance: Recipients can use allowances toward the purchase of anything in the iTunes Store (unless you restrict access to items with a Parental Advisory Label). You can change the amount of an allowance or cancel it at any time. Just choose Account > View My Account, then click Manage Allowances.
Specific items: Songs, albums, videos, apps, audiobooks, and more.
You can also buy prepaid iTunes Gift Cards from the iTunes Store and select retailers. (For more information, visit the iTunes website.)
You can use a gift certificate, allowance, or gift card only in the iTunes Store for the same country in which the certificate was purchased.
Buy a gift certificate or set up an allowance: On the iTunes Store homepage, click Send iTunes Gifts (below Quick Links). To set up an allowance, click Learn More About Gifting, click Set Up an Allowance (you might need to scroll down to see it), and follow the onscreen instructions.
Give a specific song or album from the iTunes Store: Click the arrow next to the Buy button, choose Gift This from the pop-up menu, and follow the onscreen instructions.