; (ii) employs not more than 250 full-time or full-time equivalent employees; and (iii) is based in, or provides services to, a low-income community; (D) an eligible nonprofit organization that— (i) employs not more than 250 full-time or full-time equivalent employees; (ii) has $10,000,000 or less in assets; and (iii) is based in, or provides services to, a low-income community; or (E) any non-profit entity that is a minority-owned or minority-serving entity. (3) Eligible self-employed individual The term eligible self-employed individual has the meaning given such term in section 7002(b) of the Families First Coronavirus Response Act ( Public Law 116–127 ). (4) Entitlement community The term entitlement community means a metropolitan city or urban county, as such terms are defined in section 102 of the Housing and Community Development Act of 1974 ( 42 U.S.C. 5302 ). (5) Environmental justice community The term environmental justice community means a community with significant representation of communities of color, low-income communities, or Tribal and indigenous communities, that experiences, or is at risk of experiencing, higher or more adverse human health or environmental effects, identified through the Environmental Justice Screen of the Environmental Protection Agency or an equivalent mapping and screening tool. (6) Federal poverty level The term Federal poverty level has the meaning given the term poverty line in section 673 of the Omnibus Budget Reconciliation Act of 1981 ( 42 U.S.C. 9902 ). (7) Full-time equivalent employees (A) In general The term full-time equivalent employees means a number of employees equal to the number determined by dividing— (i) the total number of hours of service for which wages were paid by the employer to employees during the taxable year