2What's really important is how much weight she will want to carry and setup, and how much time she'll want to spend setting things up.
Eric's suggestions were spot on, of course.
You can get a lot of telescope for $300. The best bang for the buck would be a 6" or 8" dobsonian (newtonian scope mounted on dobsonian base). You used to be able to get a Zhumell 8" for $300, but a 6" should be a sure thing in that price range. And they require no setup, but they are the size of a small canon, with a 4' long 6" (or 8") diameter tube mounted on a base. They are fairly light for their size too, but still not super light or easy to lug around because of their size. Also, the Newtonian tubes require occasional adjustment (collimation) to get the best image.
An equatorial mount will be heavy, and requires a fair amount of setup to be useful for tracking.
A small reflector like a Newtonian or a compound like a Catadiopteric (sp) on an alt/az mount will be the simplest.
I started with a short tube 102mm (4") refractor (on something like an alt/az mount or photo tripod) and that worked well too. That will probably be the lightest scope with the easiest setup.
Types of Telescopes - Tips for Buying Your First Telescope
To help you sort through what Eric recommended, we'd need to know more about the lady in question.
