In order to be considered an exempt employee in California, an employee will generally need to meet a strict duties test. For most exemptions, more than fifty percent of an employee's time must be spent performing exempt job duties. Job titles do not determine a California employee's exempt or nonexempt status.
I haven't used Southwest gift cards before, but I have purchased tickets for my kids to fly without me. You can pay for the ticket with your credit card and as long as you fill in her details exactly as it appears on her ID she will use for travel, it should be no problem. If she has access to email, use her email address for the notifications.
That may not be a change fee on Southwest, but it does end up costing the customer more. I asked if Southwest was going to revisit that policy and was told no, it's not. So if airlines want to counter Southwest on this, they can. But that's ok. Southwest still thinks it's time to start talking.