Unfortunately, we are unable to facilitate the process of "gifting" to someone else, but what we can suggest is that you either use the 2nd membership for another company/service/product that you may have, or you could perhaps post on your private Facebook page that you would like to gift the membership to someone deserving..
Well done for paying it forward!
Please note, that we don't have any access to the 3rd party (your chosen one), until after the payment is made and the "gift" membership is activated. Once the payment is made, you (as the member) will receive everything that needs to be sent to the "gift" membership owner.
That is the first time we receive their details (when they activate their membership via the coupon code that you send to them).