I've gifted before. All you need is their email address IIRC.

If you already purchased it under your log in information you can always e-mail Stardock and have the install and key transferred to a different Impulse account. I have done this before.

When you have add sins to your cart, on the Checkout screen, simply click the "purchase as gift" button... enter your data and the data of your friends... once purchase is done, your friend will receive a e-mail from Stardock with serial and install information...

Have make it more that 25 time and it have always work without problem...