As I understand federal law, you may give a gun as a gift so long as there is no intent to circumvent the law. If you were to buy the gun and then let the other person repay you, that would be considered a deliberate attempt to circumvent. So long as it is purely a gift, with no repayment, there should be no problem with the BATF. It would be totally safe to take your relative to the shop, let them make the purchase and you just pay for it, then you're only making a gift of money, but that can also raise suspicions. Lets say a husband and wife come into my shop. The husband picked out a gun, the wife filled out the forms and the husband paid for it. Now the way it was done made me suspect the husband may have just wanted the gun in his wife's name to circumvent the law but as a dealer, there really was nothing I could do about it. That is a problem for me as an FFL holder. If the gun should ever turn up in a crime the cops are going to say "you should have known it was a Straw Man purchase. Well maybe I should have known but there is no way I could have known. Catch 22? The law is full of them and that doesn't even take into account state and municipal laws. But under federal law, you can give a gun as a gift with no need for the recipient to undergo the background check.