Go here
http://www.apple.com/support/itunes/store/gift/ and see the instructions:
Can I give a gift to someone who doesn't have a credit card?
Yes. The recipient will need to install iTunes, then click the Redeem button in the gift email before they create an iTunes account. Using this sequence of steps, the recipient will be able to redeem their gift without entering a credit card.
You can also use a checking/Debit card if you don't have a CC. I do have a CC but use my ATM/Debit/Check card.
MJ