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.
Omnitrix (Ben 10)
Esdeath (Akame ga Kill) gained the power to manipulate ice from her Teigu Demon God Manifestation: Demon's Extract.
Upon arriving on Earth, Akuro (Alive: The Final Evolution) granted many humans special powers, at the cost of including suicidal urges that most find hard to resist.
The Hōgyoku (Bleach) can manifest a person's desires and potential, granting them powers.
Yhwach (Bleach) can grant unique powers by engraving a letter, signifying an ability, directly onto another's soul.
All Might (My Hero Academia) had his Quirk, One For All, passed down to him from his predecessor and he passed it on to his successor, Izuku Midoriya.
All For One (My Hero Academia) has the ability to not only take Quirks from others,…
…but can bestow them onto others as well…
…he gave his quirkless brother Yoichi Shigaraki One For All.
Mikan Sakura (Gakuen Alice) can insert Alices at will.
Devil Fruits (One Piece) can grant whoever consumes them a unique, life-long power, at the cost of no longer being able to swim.
The Stand Arrows (JoJo's Bizarre Adventure) have the ability to grant a Stand to whoever the arrow pierces. However, the arrow must deem the subject "worthy".
Enrico Pucci's Stand, Whitesnake (Jojo's Bizarre Adventure Part VI: Stone Ocean) can remove the Stands of others,…
…storing them in discs. It also makes it able to bestowal these Stands upon others by inserting the discs on them.
Holy Corpse Parts (JoJo's Bizarre Adventure Part VII: Steel Ball Run) often grant those merging with them Stand powers.
Kagura Tennōzu (Speed Grapher) carries a virus that can be transmitted to grant people's desires
The Philosopher's Stone (Arrowverse) is a fragment of calcified speed force that grants superpowers to inactive metahumans across various timelines.
The First Evil (Buffy the Vampire Slayer) merges with Caleb to grant him superhuman strength and durability.
Cain (Supernatural) transfers the Mark of Cain to Dean Winchester, granting him Demonic Power Immunity and the power to wield the First Blade.
The Formula (Heroes)
When Alex (Misfits) takes ecstasy, the powers he took will be given to the person he has sex with, similar to Seth, but he gives all the powers he took away.
Scott McCall (Teen Wolf) after being bitten by an Alpha werewolf, thus becoming one himself and setting up the events of the show.
Later on, when Scott is an Alpha himself, he is forced to bite Liam Dunbar in order to save his life...
Thus turning the boy into a werewolf and his first bitten beta.
Onomatopoeia's (Valkyrie Crusade) words can give power.
A Space-Time Feather (Valkyrie Crusade) can grant time-traveling powers.
Okina Matara (Touhou Project) entrusted her powers over vitality and mental energy to her servants, granting them each powers and making them extensions of her.
Kain as Scion of Balance can create and destroy Guardians of The Pillar of Nosgoth,give him the powers of his respective Pillar.
The Darkness (Skylanders) can grant dark powers to its followers.