Godhanam is a special kind of charity ordained by the scriptures.
Godhanam can be done in two methods, one by taking vow scripturally.
If one has to gift as per scriptural ordain, widows are not allowed to gift cows.
The other mode is the non-scriptural (worldly) way of gifting where widows are allowed to gift cows and it reaps the same fruits and it does not involve any scriptural vows.
If need be it can be done through another person as well.