Apple has revamped its App Store Review Guidelines, so you can now gift in-app purchases to others at the Apple App Store.
As noted by MacRumors, the new guidelines say: ““Apps may enable gifting of items that are eligible for in-app purchase to others. Such gifts may only be refunded to the original purchaser and may not be exchanged.”
The old guidelines has this to say: “Apps should not directly or indirectly enable gifting of in-app purchase content, features, or consumable items to others.”