We have added a Gift Upgrades feature that allows you to gift an account upgrade to another member, just in time for the holiday season. You can see the gift option when going to the Account Upgrades screen, or on any user profile screen.
As requested by timerover51 here, this is a wonder based on the Woolly Mammoth. I'm not quite sure what you'd actually call it in game or anything, but have fun with it!
(Also, you should really check out the very relevant Plotinus' Mammoths)