I am familiar that the issues over orphan homes as always been the church giving the money to an institutional board so they can provide for the needs of the children. But would it be an issue if the church avoided the giving of funds to a board and the local church buying a home and taking care of the orphans themselves?
There would still be an issue because the command to care for orphans is given to individuals. "Pure and undefiled religion before God and the Father is this: to visit orphans and widows in their trouble, and to keep oneself unspotted from the world" (James 1:27). A church is not equipped to care for children. So before funds from a church can be spent in caring for orphans, it first must be shown that it is a God-given responsibility of the church. Otherwise, you have individuals abdicating their responsibilities in favor of an institution (the church) doing what should be their duty.