Ancient Urn (Charmed); contains the divine powers of godhood
Camp Bloodbath (The Final Girls)
Genetic modification formula (Heroes)
Moon Rings (Mako Mermaids)
The Arcturion (Mighty Med)
Trilsettum Coronis Flower/Plant (No Ordinary Family)
First Prana (Sidekicks)
Training wands (Wizards of Waverly Place)
The Ray Sphere (inFAMOUS)
Space-Time Feather (Valkyrie Crusade)
Command Block (Minecraft Story Mode)
Training Wands (Wizards of Waverly Place)
Moon Pool (H2O: Just Add Water/Mako Mermaids)
Cape Canaveral Air Force Station (JoJo's Bizarre Adventure); Only after performing all other parts of the Heaven Ascension process.
The Devil's Palm (JoJo's Bizarre Adventure Part VII: Stone Ocean)
The Wall Eyes (JoJo's Bizarre Adventure Part VIII: JoJolion)
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, Hawk Moth (Miraculous Ladybug) has the power to turn others into supervillains, bestowing on them an arsenal of unique superpowers.
Puppeteer (Miraculous Ladybug) 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.
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.
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.
Mikan Sakura (Gakuen Alice) can insert Alices at will.
Devil Fruits (One Piece)
The Bow and Arrow (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) 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.
Esdeath (Akame ga Kill) gained the power to manipulate ice from her Teigu Demon's Extract.
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.
Kagura Tennōzu (Speed Grapher) carries a virus that can be transmitted to grant people's desires