A few features that might make sense:
- A camera that your daughter will enjoy using. No sense in buying her something she doesn't like.
- Rugged Construction. It will get dropped.
- One-touch uploading
- Integrated USB connector
- Colorful, so if it's easier to find.
- Few controls, so as you said, she can concentrate on learning the basics.
Bonus Points:
- Built in sticker printing
Most camera's won't have all of these features, so I woudl just look for something that your kid will want to use. Looking around Amazon, they have several kids branded camera's for around $30.