Why am I receiving an error stating, "The maximum number of free accounts have been activated on this iPad"?

If you have a loaner device and receiving an error that states "The maximum number of free accounts have been activated on this iPad" this is for your security since the iPad saves the first three Apple accounts created directly onto the device.  If you need to create an Apple ID, on a different device or computer open your web browser and go to https://appleid.apple.com/account.  You can create your Apple ID on the web and then come back to the iPad and finish setting it up.