As far as gifting it, the best I was able to research (I'm not staff) was http://www.chess.com/forum/view/help-support/gift-membership5. Basically, they need a free account first before they can be upgraded. As for de-upgrading yourself, I don't have an answer, other than wait for an admin to assist. I'm sure they are monitoring this forum, so you will probably hear back from one or more of them shortly.
Gift Subscription
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I tried to gift a subscription to a fellow chess.com player and accidentally upgraded myself - but the gift link appears to keep bringing me back to the generic self-upgrade page. Is there any way I can fully complete the ugrade without the mutual reciprocity on the other end, or must the other person have to click on a link and then follow steps for me to complete the transaction?
Also, is there any way for me to cancel my self-upgrade misfire? Thanks much for any help in advance!