I have a friend who does not know that I'm researching this for him. He is almost 40 years old and broke his neck when he was 21 in an auto accident. He is a quadriplegic who regained feeling in his arms and hands, so he lives on his own because he is very independent. He bought a house and spent his life savings making it handicapped accessible and remodeling it. The only thing he never did, and now can't afford to do is remodel the kitchen.

Is there any help available to him to convert his kitchen into a wheelchair accessible kitchen?

Have you considered raising the floor in the kitchen so the cabinets and the countertops would be accessible to a person seated in a wheelchair? A microwave where the door pops open when you press a button. Just putting lever type handles onto the existing faucets so they can be easily operated. Taking the cabinet doors off or installing sliding doors instead of ones that swing out and need to be reached around. A smaller dorm size refrigerator that he could reach all the shelves in.

I will assume any money he got from tha accident has been spent by now ? Also was he a member of the military, often the VA has help available for rehabs, Also if he is a member of a church or religious group, they often get together and do help.
He can check with the social service agency and see if there is any non profit groups that do help.
You can do fundraisers in your local area

I know this seems out there, but you can also write in to shows on like DIY network or HGTV or TLC... Unless you think he would be embarrassed or offended, there's no harm in trying, and I'm sure its an angle they'd jump at