My friend is getting into WoW, he wants to play Alliance and Horde but doesn’t have a lot of time to play right now to level.
I have three 110’s I don’t use (Alliance pally, shaman and Horde lock) that I’d love to let him use. Is there a way to transfer toons over to another account?
Thank you Echo! 
I’m pretty sure you have to be the owner of the accounts you transfer characters to and from. I think what you are asking to do would fall under account sharing, which is against the ToS.
I’m not 100% on these things, but I would wait for more people to reply to your thread before spending money.
Edited to add: Another option for your friend would be if he/she buys BfA, they are given a 110 boost.
No, you can’t gift him an already made character. Transfers are limited to accounts with your name on them.
If he’s truly new, why not make a new character with him and level together. You can use raf.
If that’s not an option you’re safest bet would be to gift his blizzard balance $60 + tax so he can either by a boost or buy shadowlands.
With this in mind, the 3 characters would take more money to transfer anyways, so gifting $60 for a fresh game would be best.