Goldman Sachs’ programme for US small businesses could help it comply with a law aimed at aiding low-income communities – a sign of demands created by its conversion to a bank holding company last year. Goldman’s decision to earmark $500m to help 10,000 small companies, revealed this week, was seen as an attempt to defuse public anger over its huge profits and bonus plans. But some of the funds could help fulfil requirements of the Community Reinvestment Act, a 1977 law to prevent banks from discriminating against minorities.