I don't believe they've ever published a full list because they don't want to leave a checklist for people with nefarious intent. There's been quite a few threads of people in the same boat.
SaffronCitrusflower wrote: »
ZOS' crown store gifting policy is a "guilty until you can prove your innocence" framework. It's not very accommodating to say the least. It's why I don't buy crowns anymore ever, for any reason, even though I have gifting enabled on my account.
Same issue here. I would really like to see a list of clear requirements to enable gifting on an account. I have been trying to enable it by writing to Zenimax Support, but I got rejected . I pay for my subscriptions and expansions , I do not understand why this is happening.