N/GaN high electron mobility transistor (HEMT) structures grown by ammonia-source molecular beam epitaxy (MBE) are focused-ion-beam implanted with 300 keV Gd-ions at room temperature. The two-dimensional electron gas (2DEG) of these HEMT structures is located 27 nm underneath the sample surface. At 4.2 K, current-voltage characteristics across implanted rectangles show that the structures remain conducting up to a Gd-dose of 1×1012 cm-2. Anomalous Hall effect (AHE) is observed at T = 4.2 K for structures implanted with Gd, whose dose is 3×1011 cm-2. Measurements of AHE in the wide temperature range from 2.4 K to 300 K show that the magnetic ordering temperature of these structures is around 100 K. Therefore, these Gd-implanted HEMT structures containing the still conducting 2DEG, which is now embedded in a ferromagnetic semiconductor, open the possibility to polarize the electron spins.