This issue has cropped up in the forums many times, if you search "Gifting equipment" in the search box over here>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>^
I'm sure you'll find plenty of answers. In a nutshell, this cannot be done for two major reasons,
#1. WGT would make no money off any such transaction
#2. Multi accounters would have a field day gifting themselves top level equipment,
( at least the way it is now, they still have to keep buying it :).)
Doc