By the end of May, users will only be able to use the Family Sharing Plan in order to manage and make purchases through iTunes, which allows up to six people in your family to share each other’s iTunes, iBooks, and App Store purchases without sharing accounts. However, users who want to send gifts to family and friends are recommended to use iTunes Gifts.
According to Apple "After April 13, 2016, you will no longer be able to create a new iTunes Allowance. All existing allowances will cancel May 25, 2016" The company continued "After May 25, any unused allowance credit will remain in the recipient’s account until it's used".
Starting April 13, Apple has stopped accepting iTunes Allowances applications, and users are recommended to use their existing allowances before the end of next month. Last but not least, the service will officially be killed May 25.
Apple
