You will need to gift the album from within the store (you don't buy the album and then gift it, you just gift it from within the store).
Gifting content : http://support.apple.com/kb/HT2736
To be able to redeem the gift they will need iTunes installed on their computer, and they will need an iTunes account to redeem the album onto.
Redeeming : http://support.apple.com/kb/HT1574
They will then need to copy the music to their phone.