; (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 sections); (E) a private nonprofit organization that employs not more than 500 employees per physical location of the organization; or (F) a start-up small business concern that employs not more than 500 employees per physical location of the concern. (c) Priority The SBA Administrator shall consider prioritizing certain small businesses in initial rounds of grantmaking such as— (1) a small business concern that employs not more than 100 employees per physical location; (2) a minority-owned small business concern, a woman-owned small business concern, or a veteran-owned small business concern; (3) a small business concern where the owner’s pay is equal to or less than 25 times the average worker pay; or (4) a small business concern that has not fired or laid off its employees yet, reduced the salaries or wages of its employees, or changed any labor contracts, such as collective bargaining rights, for its employees in the interim, unless exceptions provided within subsection (o)(5) are met. (d) Self-Reporting in application The SBA Administrator, in coordination with the IRS Commissioner, shall consider the necessary maintenance costs, as established in subsection (l), self-reported by qualifying additional covered entities, to determine the sufficient amount of grants. An eligible recipient seeking such a grant under this section shall submit documentation to the SBA and IRS that include— (1) documentation verifying the number of full-time equivalent employees on payroll and pay rates for the periods described in subsection (d), including— (A) payroll tax filings reported to the Internal Revenue Service; and (B) State income, payroll, and unemployment insurance filings