You can gift keys to whoever you like, but without a built-in gifting option, you are best to order the keys in your name and then send the keys to the person that you would like to receive the games. Take care to check if you're gifting a region-restricted game. If you purchase a game for the region you live in but want to gift this restricted to a region you will receive a copy appropriate to the region you're connecting from - check that whoever you are sending the key to is in a region for which the key you received is also appropriate.