To gift a ticket to another recipient, navigate to the ticket purchase page for the performance you're interested in:

Fill in your name and email in the appropriate fields (be sure that your email is correctly entered in both the "Email" and "Confirm Email" fields):

Once you've entered your information correctly in the fields highlighted above, click the check box next to "Is this a Gift":

Clicking the "Is this a Gift?" check box will reveal fields to enter and confirm the gift recipient's email address:

Ensure that you have entered the recipients email address correctly in both fields. Once you've done so, complete the Card Information field with your credit card number, expiration date, security code, and zip code, then click the Pay button at the bottom of the screen. 

You, the Gifter, will receive a purchase confirmation email. Your gift Recipient will receive an email with information related to the performance along with their access code.