To legally give them a handgun they must be a resident of the same state as you.
Long gun gifts aren't quite as strict, and they vary by state. You would need to look up both parties state laws on that.
The same Federal laws that apply to the transfer of a handgun also apply to the transfer of long guns. Nonlicensees may only transfer a firearm (of any type) with another resident of the same state.
Need a FFL in Dallas/Plano/Allen/Frisco/McKinney ? Just EMAIL me. $20 transfers ($10 for CHL, active military,police,fire or schoolteachers)
Plano, Texas...........the Gun Nut Capitol of Gun Culture, USA https://www.youtube.com/watch?v=pELwCqz2JfE