Cape Canaveral Air Force Station (JoJo's Bizarre Adventure Part VI: Stone Ocean); Only after performing all other parts of the Heaven Ascension process.
The Devil's Palm (JoJo's Bizarre Adventure Part VII: Steel Ball Run)
The Wall Eyes (JoJo's Bizarre Adventure Part VIII: JoJolion)
Mammoth Mogul (Archie's Sonic the Hedgehog) bestowed Mighty with super-strength...
...and Mina with super-speed.
Compound V (The Boys) is a drug created by the Nazi scientist John Vogelbaum that grants powers to anyone who is injected with it, and is the source of every single superhero and The Boys' powers.
The wizard Shazam (DC Comics) passing his power to Billy Batson.
While under a blue sun, Superman (DC Comics) develops "Superman Vision" that enables him to grant Kryptonian powers to others…
…as demonstrated here on Jonathan Kent.
Each of the twelve talismans (Jackie Chan Adventures) grants the user a power stolen from the Noble Animals.
Rainbow-Colored Comet (Kim Possible)
With the power of the Butterfly/Moth Miraculous, Gabriel Agreste/Hawk Moth (Miraculous: Tales of Ladybug & Cat Noir) has the power to turn others into supervillains, bestowing on them an arsenal of unique superpowers.
Puppeteer (Miraculous: Tales of Ladybug & Cat Noir) is able to possess anyone who's doll she possesses. Should the doll be of a purified supervillain, they regain their villain identity along with their powers.
Ragtag (Static Shock) can give powers to others, but they are only temporary.
The demon Ormon (Superior) granted Simon Pooni the powers of the fictional superhero Superior as part of an elaborate scheme to get him to sell his soul.
Him (Demashita! Powerpuff Girls Z) is able to create black dust, a mass of evil particles that are able to turn normal people or objects into supervillains, along with their own set of superpowers and persona.
Ananke (The Wicked + The Divine) bestows onto others their godly identities, as well as all of their divine abilities.
Woden (The Wicked + The Divine) is able to bestow godly abilities to regular humans.
Cassandra Igarashi/Urdr (The Wicked + The Divine) was able to bestow her friends powers similar to herself along with a shared hive-mind, collectively becoming the Norns.
General Bu (Master Raindrop) using the ranger mask.
Raven (Teen Titans Go!)
The Scroll of Forbidden Spinjitzu (Lego Ninjago: Masters of Spinjitzu) can give it user power they had never felt before.
The Lion Turtle (Avatar: The Last Airbender) can energybend a person giving them a bending art.