Right now, donations to an account can only be used on Subscriptions. Individuals can buy Marketplace content as a gift for another user by going to the item in the Marketplace and clicking the Gift button. I'd suggest sending an email to <a href="mailto:team@roll20.net" rel="nofollow">team@roll20.net</a> (probably CC'ing your gifting player) to discuss if there is a way to work this out manually. Sorry for the confusion.