How to record a donation in the form of a Gift Certificate?

Technically only a corporation can donate, Sole Proprietors and partnerships donate but the donation is a personal one and is accounted for on the schedule A when filing taxes, but ...

Create a liability account called Gift Cards

Create a service item called giftcard and link it to the gift cards liability account
Use a customer credit, use the giftcard item and enter the amount of the service, save

When the customer uses the gift card list the services/items being purchased, on the last line use the giftcard item, set the qty to negative one, and enter the amount, the customer pays the balance if any.

Thank you sir but what you're saying is not correct not only corporations can make donations. And I'm referring to a gift certificate if you kindly read above not a gift card.