Title VI regulations define the term “federal financial assistance” broadly to include: (1) grants and loans of federal funds, (2) the grant or donation of federal property and interests in property, (3) the detail of federal personnel, (4) the sale and lease of, and permission to use federal property or interest in such property without consideration or at a nominal consideration, and (5) any federal agreement, arrangement, or other contract which has as one of its purposes the provision of assistance. 45 C.F.R. § 80.13(f). Thus, “federal financial assistance” means assistance in the form of any grant, loan, or contract (other than a contract of insurance or guaranty). See 42 U.S.C. § 2000d-4. This includes use of equipment, donations of surplus property, and other forms of assistance. Under Section 1557 of the Affordable Care Act, federal financial assistance also includes tax credits.