You change "ownership" by giving or selling it to someone. Apple doesn't care who owns it.
Plus if you read below, if you change registration or owner information through Apple, you end the warranty. It's only good for the original end-user. So all you do is end her warranty if you change it. If you want to do her a solid, buy the Apple Care warranty extension and give her that with the iPad.
WARRANTY. Apple’s warranty obligations for this hardware product are limited to the terms set
forth herein. Apple, as defined in the table below, warrants this Apple-branded hardware product
against defects in materials and workmanship under normal use for a period of ONE (1) YEAR
from the date of retail purchase by the original end-user purchaser (“Warranty Periodâ€).