An iTunes Allowance can be a pretty neat gift. After all, what's better than having iTunes Store credit show up in your account every month, like magic?
While not quite as easy as sitting back and letting the money appear, setting up an iTunes Store allowance is pretty simple.
To begin make sure you have an iTunes account. If not, set one up.
Ideally the recipient of the iTunes Allowance already has an Apple ID separate from yours (an Apple ID is slightly different from an iTunes Account. Both will work, but an Apple ID will allow you to control your cost better, so if your recipient doesn't already have an iTunes Account, create an Apple ID in step 3). If not, you can set one up as you create the allowance.
When you've got your account, go to the iTunes Store and make sure you're signed in.