; or (VI) other assets relating to the compliance with the requirements or guidance described in subparagraph (A), as determined by the Administrator in consultation with the Secretary of Health and Human Services and the Secretary of Labor; (ii) expenses related to testing employees of an eligible business for COVID–19; and (iii) the purchase of— (I) covered materials described in section 328.103(a) of title 44, Code of Federal Regulations, or any successor regulation; (II) particulate filtering facepiece respirators approved by the National Institute for Occupational Safety and Health, including those approved only for emergency use authorization; or (III) other kinds of personal protective equipment, as determined by the Administrator in consultation with the Secretary of Health and Human Services and the Secretary of Labor; and (C) does not include residential real property or intangible property. (2) Eligible business The term eligible business means an eligible recipient as defined in section 7(a)(36)(A) of the Small Business Act ( 15 U.S.C. 636(a)(36)(A) ), but does not include a nonprofit organization as defined in such section— (A) that experienced a reduction in gross receipts of more than 20 percent during— (i) the period between April 1, 2020, and June 1, 2020, as compared to the period between April 1, 2019, and June 1, 2019; or (ii) the period between July 1, 2020, and September 1, 2020, compared to the period between July 1, 2019, and September 1, 2019