i am trying to restore to factory settings my ipad3 the apple id is one that is no longer valid so i cannot turn off find my ipad

You have no alternative other than to recover access to the AppleID credentials that were previously used to activate your iPad.

Unless you have deliberately and pro-actively closed the AppleID account, recovery of the credentials should be possible…

If you have forgotten your AppleID or associated password, these can be recovered here:

https://iforgot.apple.com/

To recover your credentials, you’ll need access to any one of the following:

• Your primary email address mailbox that corresponds with your AppleID
• Any of the secondary/recovery email addresses that should be configured for your AppleID account
• Any of the trusted telephone numbers (fixed line or Cellular/Mobile) that are associated with your AppleID

Unless you AppleID account has not been fully/correctly configured, or has been seriously neglected, recovery of the AppleID and password should not be difficult.

More information about recovery of your AppleID:

If you forgot your Apple ID - Apple Support

More information about recovery of your AppleID password:

If you forgot your Apple ID password - Apple Support

When you recover access to your credentials, you would be well advised to log-in to your AppleID account from a web browser - and verify/update any email addresses and trusted telephone numbers:

https://appleid.apple.com/