"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).
This passage and Galatians 6:10 are the two most oft used verses to seek to justify church support of human organizations that care for orphans. Does James 1:27 authorize the local church from its treasury to contribute to orphanages?
It is obvious from a glance at the verse that James 1:27 is addressed to individuals. The subject of the verse is identified as "oneself." Furthermore, the entire context, which begins in verse nineteen, is individual. James writes of, "brethren," "every man," "man," "your souls," "anyone," "hearer," "a doer," "he," "a man," "his natural face," "he," "himself," "man," "he," "he," "hearer," "doer," "this one," "he," "anyone," "he," "his," "his own heart," and "this one's religion" (verses 19-26).
This passage clearly establishes that we individually have a responsibility to visit ("look after," Arndt and Gingrich, 298) widows and orphans. But the fact we individually have a benevolent responsibility does not mean the local church collectively has the same obligation. Individuals have many benevolent obligations that are no part of the work of the church (c.f. 1 Tim. 5:16).
James 1:27 neither mentions nor implies the work of the local congregation nor church support of human benevolent organizations. The fact that brethren employ it as a "proof text" for church supported orphanages demonstrates their lack of scriptural authority for this practice.
No, James 1:27 does not authorize church support of orphanages.