Are we allowed to provide scholarships to resident and fellows (based on the requirements of Standard 4.1c)?

Yes, you are!  While the ACCME doesn’t directly address this topic in the Standards for Integrity and Independence in Accredited CE, it does clarify on its website that scholarships for residents and fellows fall under the purview of other organizations’ guidelines and standards (e.g., See the Ethical Opinion 9.6.2 (https://www.ama-assn.org/about-us/code-medical-ethics) (d) of the Council of Ethical and Judicial Affairs of the AMA).  Additionally, the ACCME states that “the existence of such scholarships and/or the compliance by the provider in the administration of such scholarships will not be reviewed by the ACCME’s accreditation process”.