Why can't I send a gift with the funds in my account
You can only gift an amount or an item from the store via your credit card - why you can't use your account's balance I don't think that Apple have said.
Well that helps no one does it why have funds in your account if you can't use it as you want ????
As far as I know it's always been like that. You can leave feedback for Apple : http://www.apple.com/feedback/itunesapp.html
KP is correct; it's been that way since gift cards/certificates were first available. Amazon has the same restriction, so there must be some regulation or accounting rule that makes it impossible or at least undesirable for companies to allow this.
As to "why have funds in your account", it's so you can make purchases for yourself without requiring a credit card. Many people don't want to have a credit card registered, nor do many parents want to give their children access to the parents' card.
Regards.
Why can't I send a gift with the funds in my account
