; (II) revenues from a supporting organization; (III) grants from private foundations that are disbursed over the course of more than 1 calendar year; or (IV) any contribution of property other than money, stocks, bonds, and other securities, provided that the non-cash contribution is not sold by the organization in a transaction unrelated to the tax-exempt purpose of the organization. (H) Loan forgiveness (i) In general Except as provided otherwise provided in this subparagraph, an eligible entity shall be eligible for forgiveness of indebtedness on a covered loan in the same manner as an eligible recipient with respect to a loan made under paragraph (36), as described in section 1106 of the CARES Act ( 15 U.S.C. 9005 ). (ii) Forgiveness amount An eligible entity shall be eligible for forgiveness of indebtedness on a covered loan in an amount equal to the sum of the following costs incurred or expenditures made during the covered period: (I) Payroll costs. (II) Any payment of interest on any covered mortgage obligation (which shall not include any prepayment of or payment of principal on a covered mortgage obligation). (III) Any covered operations expenditure. (IV) Any covered property damage cost. (V) Any payment on any covered rent obligation. (VI) Any covered utility payment. (VII) Any covered supplier cost. (VIII) Any covered worker protection expenditure. (iii) Limitation on forgiveness for all eligible entities The forgiveness amount under this subparagraph shall be equal to the lesser of— (I) the amount described in clause (ii); and (II) the amount equal to the quotient obtained by dividing— (aa) the amount of the covered loan used for payroll costs during the covered period