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When you say mom has no assets, are you referring to things like a house or other property? More than likely she has a bank account for her SSA check or other retirement to be deposited. That bank account is a countable asset/resource. Your friend should not be putting any money in that acct to pay for things mom needs because it 'could' be considered income at the time a Medicaid application is done. As well, mom's check shouldn't be going in to her child's account either because technically mom has access to all the money and visa versa.
If child claims her as dependent, child is telling IRS they pay for more than 50% of mom's expenses: rent, food, medical, etc. Assuming that your friend has figured that all out and can show they pay for more than 50% of her living expenses. At the time mom enters a NH, claiming her would have to end because the state would be supporting mom if approved for Medicaid.
With each state being a little different on the NH medicaid programs, she could call the local office and ask for Medicaid for aged and disabled to ask the specific question about mom being claimed on IRS forms to be sure how it works in her state.
Whether or not it will impact her ability to qualify for her state's Medicaid program is a questiion for a Medicaid Planner or certified elder law attorney for her specific state (and all the other information about your friend's financial and tax situation as well).