What is the ruling on giving the guardian of an orphan a receipt for a sum of money so he can spend it from a charitable store belonging to an association that sponsors orphans, knowing that the orphan is unaware of this and that the authorization came from the directors of the association?

If the guarantors of orphans or the donors stipulate that the sponsorship be disbursed in cash, then their condition must be adhered to. But if they do not stipulate anything, then the association may act in the best interest of the orphan, such as investing the donations or giving them in-kind materials.