I would suggest picking the two you give these accounts to VERY carefully- make sure they are people you trust and rarely do anything rash, such as cuss in the open or anything of the sort. If they are banned, so are you, due to IP adresses linking (Though I've heard it's apparantly easy to get out of this- it's just a rumor though, I see no use in verifying it.)
I would suggest giving the accounts to close friends in real life that might want it, or perhaps close internet friends who, as stated above- do not cuss often or do anything rash. Really, giving these accounts to people you barely know is ridiculously UNWISE, and may result in the banning of them AND you.
It would really be best if you would simply keep the accounts to yourself, since you really don't know what might happen with other people.