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the tool points page in the main site menu.
The member receiving the tool points must have been a site member for 30 days.
This can be anonymous (there is a checkbox for this) or not, as you prefer. You can give animated avatar status or premium status. If you donate premium status to someone, you have to enter 10.0 tool points as before. An IM will go to the recipient, but will or will not mention your name, whichever you prefer.