I want to ask for an extention for my koreanclass101 subscription for Christmas. My parents dont know how technology works and they would not buy me something that cannot be physically given. So, I think you should offer a gift card.
have the gift card = 1 year normal, 4 months premium or 3 months premium plus. Have a code to put in, so that people buying the gift card dont have to find out the giftee's account information. I would have the gift card be convertable to any of the 3 levels of subscription, or else people might buy one that the person receiving it does not need.
shipping and handling would cost you like $1 to anywhere. The gift card would also cost $1 to make if you have it made cottage industry style.