If you buy it at an Apple store and explain the situation, they should be able to active it for you, so you don't need a computer.
If you want to upgrade the OS at some point in the future, you'll need a computer running iTunes for that... When Apple releases a new OS, newer apps might not be able to run on a non-upgraded iPad... but that only matters if the user plans to download/use some new app.
I'm in a similar situation. I plan to buy the iPad, set it up, and hand it off to the person in question. Every now & then when I visit, I can sync it to my laptop for upgrade/backup.
If you want to upgrade the OS at some point in the future, you'll need a computer running iTunes for that... When Apple releases a new OS, newer apps might not be able to run on a non-upgraded iPad... but that only matters if the user plans to download/use some new app.
I'm in a similar situation. I plan to buy the iPad, set it up, and hand it off to the person in question. Every now & then when I visit, I can sync it to my laptop for upgrade/backup.