Yes, they include:

• Non-profit institutions (included are charitable and religious organizations);
• Firms which derive income from gambling activities;
• Companies involved with speculation of any kind;
• Businesses engaging in buying real property for sale or investment, including rental property;
• Lending or investment companies
• IIlegal businesses

In addition, the SBA will not provide financial assistance where the funds are otherwise available on “reasonable” terms from normal lending sources or from personal resources of the principals.