; (B) a cooperative that employs not more than 500 employees per physical location of the cooperative; (C) an ESOP (as defined in section 3(q)(6) of the Small Business Act ( 15 U.S.C. 632(q)(6) )) that employs not more than 500 employees per physical location of the ESOP; (D) an organization serving veterans or members of the Armed Forces (as defined in section 501(c)(19) of the Internal Revenue Code of 1986, that is exempt from taxation under subsection (a) of such section); (E) a private non-profit organization that employs not more than 500 employees per physical location of the organization