At a math conference where the teachers were handed iPads, one teacher did not want to set up her iPad with a Credit Card. It seemed that we have to enter either a credit card number or put in a gift card. However, she did not want to do either. Thank you to @techcoor who helped to find the answer. Click here for the solution he shared with me.
In short the answer is to install a free app and choose to make a new Apple ID and then you have the option to choose “none” instead of a credit card.
The problem is that she already has an Apple ID with her email address.
If you have a Gmail account you can create a new Apple ID by adding +something to the email address.
Example: If your Apple ID is email@example.com then when you create a new Apple ID use something like firstname.lastname@example.org.
The verification email will still arrive at email@example.com even though it was sent to firstname.lastname@example.org.
This trick will also work when you are setting up your kids iPads and they do not have an email. The word you use after the plus sign does not matter, thus you can use each kids name after the plus sign.