Gifting only works if you have your Soccer Stars account connected to Facebook!
In order to send or get some free items, you just need to go to the main page of Soccer Stars.
From there, select the "Gift" icon in the bottom left of the page.
You will be taken to the Gifts page. In the Inbox tab you will get items sent by your Friends.
(You still need to press "accept").
By selecting the "Send Gifts" tab, you can then send free coins or request free gifts.
You might get a pop up from Facebook requesting authorization for this.
You also have both tabs "Soccer Friends" and "All Friends". Remember, not everyone has Soccer Stars installed, and not everyone likes to receive gifts from games.