Is there a way to gift apps? I thought that some developers mays use the promo code system for this.

Someone got my mom a TP for her BD. I want to set up a new profile for her, but I have some apps that she loves. I would like to buy these for her (I think they are worth the money again) but can't find a way to. It would suck to say here is your present now we are charging this much to your credit card.