Feeling generous or want to help a friend get into EVE Online, sending a gift through Steam is a great way to start.
Please follow the following steps in order to do so:
Navigate to EVE Online's store page on Steam and add the game to the shopping cart.
Select the "Purchase as a gift" option and proceed to the delivery method selection. Then select a friend from the friend's list or email it directly.
Select a payment method and complete the purchase of the game. It will be automatically sent to the friend’s account and it can be added to his/her game library.
Gifting is available for the Core Starter Pack and the Premium Edition. If the Core Starter Pack/Premium Edition is already purchased or has been purchased before June 2013, then they won't be able to use the gift to add the game to their library. However it will still be available to be sent as a gift.