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As Harry says, no there isn't. What I would suggest is that you set up an account just for them, separate from your own account. Provide it with gift cards as appropriate. If you want to have them read a book that is on your main account, move their Kindle(s) onto your main account, transfer the book, and move their Kindles back. (Or strip the DRM from the book and sideload it to their Kindles, but that's a whole different discussion.)
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