; (ii) any lessor of real or personal property; or (iii) any provider of utility services. (C) Debt The term debt — (i) means any obligation or alleged obligation— (I) for which the original agreement, or if there is no agreement, the original obligation to pay was created before or during the COVID–19 emergency, whether or not such obligation has been reduced to judgment; and (II) that arises out of a transaction with a small business or non-profit; and (ii) does not include a federally related mortgage loan. (D) Debt collector The term debt collector means a creditor, and any person or entity that engages in the collection of debt, including the Federal Government and a State government, irrespective of whether the debt is allegedly owed to or assigned to that person or to the entity. (E) Federally related mortgage loan The term federally related mortgage loan has the meaning given that term under section 3 of the Real Estate Settlement Procedures Act of 1974 ( 12 U.S.C. 2602 ). (F) Non-profit The term non-profit means an organization described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from taxation under section 501(a) of such Code. (G) Small business The term small business has the meaning given the term small business concern under section 3 of the Small Business Act. (b) Credit facility for other purposes The Board of Governors of the Federal Reserve System shall establish a facility that the Board of Governors shall use to make payments to holders of loans or obligations to compensate such holders for documented financial losses— (1) with respect to a loan or obligation made to an individual, small business, or non-profit