Questions about giving a supporter pack to a friend

I purchased the $30 supporter pack on Steam and linked it to my Path of Exile account. I would now like to buy a $30 supporter pack for my friend. What happens if I do this through the Path of Exile website? More specifically:

1. Would I be able to give my friend the key?

2. Who would receive the 300 points?

3. Where would I find the key to send to my friend?