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This implies that a residency can be self funded if the person funding it does not require a visa (not sure about the OP, but many US-IMGs/DOs would not need a visa)
First, for the record, I think that self-funding a residency, or having residency be a "paying" position like medical school, is a horrible idea. Residents are doing work -- they are adding value to the hospital. They should be paid.
But the question asked was whether it would be permissible to self fund (or "creatively fund") a residency spot. In review of the ACGME rules, there's nothing that specifically forbids it. There is a vague rule that there need to be enough "resources" to support the program, and presumably the ACGME would specify that salary support constitutes such a resource. So although there is no specific rule, I think it's basically implied.
In any case, the last time this was tried, it didn't end well.
I, too, will be bowing out of this discussion. It's clear that the OP and I are now talking past each other.