Is it permissible to add the annual profits from an orphan-specific savings account, given that there is a fatwa from Al-Azhar stating its permissibility, and what should the friend do if the director insists on her opinion?

Usury (riba) is forbidden by Islamic law. One who consumes it is at war with Allah, cursed, and banished from His mercy, for Allah the Almighty says: ﴿O YOU WHO HAVE BELIEVED, FEAR ALLAH AND GIVE UP WHAT REMAINS [due to you] OF USURY, IF YOU SHOULD BE BELIEVERS. AND IF YOU DO NOT, THEN BE INFORMED OF A WAR [against you] FROM ALLAH AND HIS MESSENGER. BUT IF YOU REPENT, YOU MAY HAVE YOUR PRINCIPAL – [THUS] YOU DO NOT WRONG AND YOU ARE NOT WRONGED﴾ [Al-Baqarah: 278-279]. And the Messenger of Allah, peace and blessings be upon him, cursed the one who consumes usury, the one who feeds it, its scribe, and its two witnesses.

If the manageress does not agree to exempt your friend from adding usurious interest, then your friend must resign, and her provision is from Allah. What the manageress said, that she is the one who bears the sin, is incorrect, for every soul is held accountable for what it has earned.

However, if the man gives what he obtained from usurious interest to the orphans, by way of getting rid of it and spending it in its [designated] channels, then there is no harm in adding it to the orphans' funds if they are in need.