hi I am totally in love with the game. I have bought the l2 clearance in my first day of play as 10$ is worth the time spent and enjoyement I get from the game. I wanted to gift the game with l2 security clearance to some of my friends, but the AppStore doesn't have an option for this.

I was just thinking about this today, I don't think the Android app store allows this either.
It's not Subterfuge's fault, but still Subterfuge could benefit from gifting L2 clearances.

Maybe you can just give someone $10 so they can purchase it themselves, if they have access to in-app-purchases. (Which I know can be a thing, plenty people don't have credit cards at least in Europe.)

This functionality is on the dev's task list, though I don't know where it sits in priority level.

In the mean time you may be able to use the work around of gifting app store credits along with a strongly worded suggestion as to their use.