Y'all need some guidance. Hopefully this helps.
1. Have an iCloud/iTunes account. New or old.
2. Open the App Store, Apple Store, or iTunes.
3a. For iTunes you press "Send Gift". Enter info.
3b. For App Store or Apple Store, press "Add Money to Account".
4. Enter/select dollar amount. Purchase.
5. That's it.
It's literally that easy. It worked last year and it still works when I tried it an hour ago. I've done this with non-local cards and fresh accounts. Just spend the money before your account gets deactivated. You can either spend it on virtual stuff on the App/iTunes store or you can pick-up physical goods from the Apple Store.
I must give credit to /u/geebucks173