; (IV) market planning and risk analysis; (V) cooperative development; (VI) legal and tax issues; (VII) developing business plans and feasibility studies; (VIII) financial planning and recordkeeping; (IX) enterprise, business, and labor management; and (X) any other activities as determined by the Secretary. (3) Subcontract An eligible entity may subcontract with an organization to carry out an activity under paragraph (1) or (2) if the services of such subcontractor are necessary to carry out such activity. (4) Funding mechanism (A) Eligible entities The Secretary shall make funding available under this section to eligible entities through— (i) grants; (ii) cooperative agreements; (iii) loan capital to finance activities under subsection (e)(2)(D); or (iv) other means, as determined by the Secretary. (B) Intended beneficiaries In carrying out covered projects, eligible entities shall provide direct assistance to intended beneficiaries through— (i) grants; (ii) loans (both long-term and interim)