Apple seems to be working on a feature that will give mobile developers the ability to add gifting options for their in-app purchases.
Spotted by MacRumours, a change in wording for the App Store Review Guidelines makes reference to this new option, although there currently appear to be no details on how this will be handled.
Prior to the review, section 3.1.1 of the guidelines stated that: "Apps should not directly or indirectly enable gifting of in-app purchase content, features, or consumable items to others."