The Bookseller is reporting this morning that The Pottermore Shop now lets customers give ebooks and audiobooks as gifts. The gift-giver is first forced to create an account, but once they do they will have the option of entering the recipient's email and a short personal message. The gift-giver can then choose to send the gift immediately or at a later date - up to 6 months later.
On a related note, Pottermore is not the only ebookstore which lets you give individual ebooks. Two of the three major ebookstores as well as Kobo offer this feature, and you can find out more here:
The lone hold out is iBooks, where you will have to give a gift card. Considering you can use an iTunes gift card in iBooks, this might actually be a better option.