; or (II) if the entity or organization is located in a low-income community, not more than 50 full-time equivalent employees; (ii) has experienced a loss of revenue as a result of the COVID–19 pandemic, according to criteria established by the Secretary; and (iii) with respect to such an entity or organization that receives assistance from a small business emergency fund, satisfies additional requirements, as determined by the State, unit of general local government, Indian Tribe, or other entity that has established the small business emergency fund