M.J.
A friend of mine also dealing with ADHD tried the Daytrana patch for her son's ADHD. He also had a lot of issues taking pills and this proved to be the ideal solution. Something you might want to investigate with her doctor.
I've also heard of good results having kids practice taking pills by starting with M&Ms. Easy to come up with a rewards system for this strategy and M&Ms aren't very threatening. :)
Good luck!