Would anyone consider allowing a hardship withdrawal for a participant who would like to build a garage for his disabled wife so that she did not have to be "subject to the elements" when getting to and from her car?

It really depends on your Plan Document. If your document allows for a safe harbor hardship provision only, then your particpants will be limited to receiving a hardship unless it is for: Purchase of a principal residence, to pay for medical expenses, tuition or to prevent eviction. This will also require that the participant cease making employee contributions for a 12-month period. If your document references facts and circumstances hardships, then you may have the added flexibility.