; (B) to improve capacity to provide services to the customers of the institution; and (C) to participate in contracts awarded by the Secretary under the National Bank Acts of 1863 and 1864. (3) Financial partnerships (A) In general Any large financial institution participating in a program with the Treasury, if not already required to include a small community financial institution, shall offer not more than 5 percent of every contract under that program to a small community financial institution. (B) Acceptance of risk As a requirement of participation in any financial arrangement under the Program, a small community financial institution shall accept the risk of the transaction equivalent to the percentage of any fee the institution receives under the Program. (C) Partner A large financial institution partner may work with small community financial institutions, if necessary, to train professionals to understand any risks involved in a contract under the Program. (4) Outreach The Secretary shall— (A) issue guidance or regulations to establish a process under which a financial agent, large financial institution, or small community financial institution may participate in the Program; and (B) not less frequently than once per year, hold outreach events to promote the participation of financial agents, large financial institutions, and small community financial institutions in the Program. (5) Report The Office of Minority and Women Inclusion of the Department of the Treasury shall include in the report submitted to Congress under section 342(e) of the Dodd-Frank Wall Street Reform and Consumer Protection Act ( 12 U.S.C. 5452(e) ) information pertaining to the Program, including— (A) the number of financial agents, large financial institutions, and small community financial institutions participating in the Program; and (B) the number of contracts awarded by the Secretary where a small community financial institution participated in a financial agent agreement awarded to a large financial institution