For good, as in transferring ownership? I don't know.
I did have some points that I booked a reservation that volunteers at "Give the Kids the World" were able to use as a "Thank you" for their volunteering. I can send you the e-mail address for that organization.
It depends on exactly what you mean by "gifting points."
If you mean you want them to be able to take a vacation this year using your points, you simply make a reservation in the name of the person staying at the resort using your points.
If that person is a DVC member, you can transfer some points to them. Those points are then in their account and they can then use those points to make their own reservation. There is a limit of one transfer in each use year.
If you mean that you have a 25 point add-on and would like to permanently gift those points to someone else, contact DVC Administration and they will send you a letter outlining what you need to do. You will need to draw up a new Deed and DVC will have to aprove the transfer, but if it is truly a gift, then that approval is essentaily a rubber stamp.
Be aware it's only deductible if you give the ownership of the contract, not just donate a group of points. Unless the organization is a member, you'd keep the points in your name and make the reservation for them. You would have the liability in case something happened to the room just like any other guest.