Honestly I don't understand why this is so confusing to people. It is completely 100% legal to buy a gun as a gift for anyone, family, friends, your boss/employee, anyone as long as you use your own money and you don't knowingly gift the gun to a prohibited person. Firearms make wonderful gifts, don't let a fear of internet myths keep you from giving them.
The instructions on the 4473 clearly spell this out so no one should ever have any misunderstandings.
Question 11.a. Actual Transferee/Buyer: For purposes of this form, you are
the actual transferee/buyer if you are purchasing the firearm for yourself or otherwise acquiring
the firearm for yourself (e.g., redeeming the firearm from pawn/retrieving it from consignment,
firearm raffle winner).
You are also the actual transferee/buyer if you are legitimately
purchasing the firearm as a gift for a third party. ACTUAL TRANSFEREE/BUYER EXAMPLES: Mr.
Smith asks Mr. Jones to purchase a firearm for Mr. Smith. Mr. Smith gives Mr. Jones the money for
the firearm. Mr. Jones is NOT THE ACTUAL TRANS- FEREE/BUYER of the firearm and must answer "NO" to
question 11.a. The licensee may not transfer the firearm to Mr. Jones.
However, if Mr. Brown goes
to buy a firearm with his own money to give to Mr. Black as a present, Mr. Brown is the actual
transferee/buyer of the firearm and should answer "YES" to question 11.a. However, you may not
transfer a firearm to any person you know or have reasonable cause to believe is prohibited under
18 U.S.C. § 922(g),

, or (x).