You can gift a copy of any GameMaker Studio 2 paid licences to someone directly from your YoYo Account page (if you do not yet have a YoYo Account, please see here for details of how to set one up). To start with, you will need to log in to your account (here) then go to the Gift Manager section of the dashboard:
From here you an select any of the available licences and click the Buy Gift button to add it to the shopping cart.
IMPORTANT! Gift licences can only be purchased at full price and no upgrades or sales prices will be applicable
This will take you to the purchase Checkout page where you can change the quantity of licences that you wish to purchase, and then either complete the purchase or click the Continue Shopping button to add further licences:
NOTE: Before you can complete the purchase you will need to accept the Gift Voucher Terms
Once you have paid for the purchase (using either a Credit Card or PayPal), you can then go back to the Gift Manager and you should go to the section titled Purchased Gifts. Here you will see the licence(s) that you have purchased along with a Gift Code:
This gift code can then be sent to anyone and they can redeem it to claim the licence for themselves (for information on redeeming a code, please see here). Once a code has been redeemed, the Status of the purchase will change from Active to Claimed: