I give the culprit to the police. The money better be spent already at those orphanages, which keep records of their income anyway, but are supposed to give it back right away, making his actions meaningless. If they were sponsored anonymously then they would be an easy access to laundering money, and would thrive from the benefits. Besides, honest and hard-working people also need their money and such actions would only harm them, since the bank won't give away money from its deposit just to cover customer needs.