Gifting is no different than a private sale. With a parent to child gift the only concern I would have is that the gun can be legally owned in the state where it is headed (provided that the child can legally own and have guns).
I have donated handguns to our local Friends of the NRA committee. The guns have been awarded at the events, and our local FFL has told me that there is no restriction on my part. He recommended that I get the name and address of the recipient, so I copy down their information from their driver's license. I toss that in the gun safe along with a dated note stating "I no longer shoot gun X, serial number XYZ, enough to keep, so I donated it to this event, and this who received it."
Merry Christmas Jr.
