No.
You can give money to another person for an IRA in their name, however that is subject to all the normal contribution rules and limits. (Maximum $6500 for 2023, the person must have income earned from working, depending on their other income and tax situations, their IRA contributions might not be deductible, etc.). Where you get the money from doesn't matter. If you withdraw the money from your IRA, you must pay the tax on it (and possibly a penalty).
In general, you must report any gift more than $16,000 per person per year, no matter where the funds come from, but gift tax is not owed until your lifetime total gifts exceed $12 million.
It is impossible to make a tax-free gift from your IRA to someone else's IRA. You can contribute to a charity directly from your IRA, and you can contribute to your own health savings account directly from your IRA (under certain limited conditions) but that's all.
