wolf shadow has a valid point about contacting an attorney. i am not an attorney, but please look at this concept:
(B8) May a nonlicensee ship a firearm by common or contract carrier?
A nonlicensee may ship a firearm by a common or contract carrier to a resident of his or her own State or to a licensee in any State. A common or
contract carrier must be used to ship a handgun. In addition, Federal law requires that the carrier be notified that the shipment contains a firearm
and prohibits common or contract carriers from requiring or causing any label to be placed on any package indicating that it contains a firearm.
[18 U.S.C. 922(a)(2)(A), 922(a) (3), 922(a)(5) and 922(e), 27 CFR 478.31 and 478.30
(B9) May a nonlicensee ship firearms interstate for his or her use in hunting or other lawful activity?
Yes. A person may ship a firearm to himself or herself in care of another person in the State where he or she intends to hunt or engage in any other
be addressed to the owner. Persons other than the owner should not open the package and take possession of the firearm.
this is from ATF's P-5300-4, page 177.
B9: ship it to themselves in FL and if your friend wishes to leave the shotgun at the out of state residence for future shooting events in the local out of state area, and your friend's friend is an individual who is not prohibited from access to a firearm, then i see it as a win win for all concerned! see comment below on shipping the firearm by common carrier.
(B1) To whom may an unlicensed person transfer firearms under the GCA?
A person may sell a firearm to an unlicensed resident of his State, if he does not know or have reasonable cause to believe the person is prohibited from receiving or possessing firearms under Federal law. A person
may loan or rent a firearm to a resident of any State for temporary use for lawful sporting purposes, if he does not know or have reasonable cause to believe the person is prohibited from receiving or possessing
firearms under Federal law. A person may sell or transfer a firearm to a licensee in any State. However, a firearm other than a curio or relic may not be transferred interstate to a licensed collector.
[18 U.S.C 922(a)(3) and (5), 922(d), 27 CFR 478.29 and 478.30] Page 176
B8 is the other opportunity if your friend puts the shotgun into common carrier themselves and ships it to a FFL in the local area who might charge a couple of bucks.
be advised tho firearms shipped by ups (not usps) must do second day which causes the shipping cost to rise significantly.
several options to mull over
remember i am not an attorney, but i can read aft's manuals very well.
ipse