Julie--you cannot (under the programs with which I am familiar) gift the MILES to your spouse or others. That suggests that the miles go from you to them. They don't. The only thing you can gift is an actual AWARD TICKET. You can get that issued in anyone's name. The importance of this distinction is, as mentioned above several times, that if you have less than the amount necessary in one FF account for a ticket, you can't "gift" miles from some other account to get that account to an award level of miles.

(There are some exceptions, such as the AA, UA, NW transfers, which are mentioned above, but for which the fees are so high that you shouldn't use it unless there is no other way you can do it. I don't consider this "gifting" because of these high fees. More like buying the transfer from the airline.)

Djlawman