Apple has added the the ability to send iBooks as gifts.
While the feature has been available for apps and other iTunes services for a long time, it’s something that hasn’t been available for books. Now you can purchase from iBooks and have it sent to a friend via email. They’ll be notified, and they can download the book onto their iOS device or Mac.
You can add in a send date in case you want it to be a Christmas gift, or gift for any other special occasion. Maybe you just feel like being nice, and want to send it instantly. That works, too.
That said, gifts must be sent to recipients within the same country, according to MacWorld.