The NRA gives this advise for such situations
First things first, if you have reasonable cause to believe the person youre gifting a firearm to is prohibited from possessing a firearm or ammunition, or that the person will use the firearm in a crime, you are committing a felony. Dont do this.
NRA page :Buying and Selling a Firearm: Giving Someone A Gun : Author : Outdoor Hub
II. KNOWINGLY SELL, GIVE OR OTHERWISE DISPOSE OF ANY FIREARM OR AMMUNITION TO ANY PERSON WHO FALLS WITHIN ONE OF THE ABOVE CATEGORIES:
18 USC § 922(d). Punishable by up to 10 years imprisonment.
Justice.gov :QUICK REFERENCE TO FEDERAL FIREARMS LAWS