Steem World makes it easy, but you have to send the person their keys. You can buy account vouchers on Steem Ninja. Maybe there is a service that lets you claim the account with RCs and the recipient can pick it up themselves.
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More and more people are willing to create free accounts
https://steemit.com/steem/@matt-a/3ne4vz-someone-you-know-needs-a-steem-account-get-them-one-for-free-from-me-free-steem-accounts
It makes me so happy