Whilst we do not currently have a gift purchase option for memberships, the following can be used to purchase on behalf of another user.
The first solution is to have the recipient create an account and on the purchase screen provide your payment details. This will start a 7-day trial, and then the membership fee will be processed at the end of the 7-day trial. The recipient user can then update the payment information to their own details to remove yours for the future. Or if they cancel after the billing, there won't be a renewal in a year or months time on your payment method.
The other option will only work if you create an account using an email address and password.
Make the membership purchase on your account and then update your details to their email address on the account settings page. For good security practices, we suggest updating your password first before doing the email address. Upon updating the email address, a verification email will be sent to the recipient for them to confirm, and they'll then have access to the account.