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