iTunes: Store: Gifting music to a friend

Hi:

I want to buy one album for a friend of mine and "send" it to him. I've been all through the discussion forums and help support pages, and I can't find a way to do this.

I do not want to buy him a gift card and mail it to him. I do not want to send him an email telling him about this album. I want to send him something that will allow him to go to the iTunes store and download that album for free -- well, on me -- and keep it in his library as his to have under his own account. Does iTunes offer this service?

Thanks in advance,
MM