iPod touch 5 has a now deleted Apple ID logged in. Can we reset it?

A couple of years ago my 9yo son decided to mess with the account settings on his iPad. We were completely locked out of his EVERYTHING 😩. We had to jump through all the hoops for apple to delete the account which happened and he now has a fully functioning account and set of devices. His iPod was forgotten about as it was at the back of a drawer. It’s now found, and we don’t want it. Thought we’d make a donation to a neighbour but we can’t log him out as each time we try, apple says ‘can’t find that person’. I’m not surprised, the account was deleted last year. Any help and advice would be greatly appreciated 👍🏻👍🏻👍🏻👍🏻👍🏻