I've poked around and haven't seen anything about Itch.io gift certificates. It'd be great to be able to purchase a gift certificate / gift card / electronic credits / whatever that could be handed out as a present and used on any titles available on Itch.io.

I don't know if there are many legal ramifications to doing this, but I like the idea very much.

We don't do gift certificates, but you can buy games as gifts. In that scenario you would have to pick the game ahead of time and also know the email address you'd like to assign the gift to though, so probably not the best for handing out at events. I think if we had a gift card type thing it would probably handled through third party, since there are some financial and tax things to keep in mind.