Over 12,000 Catholic churches applied for PPP loans and over 9,000 received money. Billions of dollars going to all churches instead of small businesses.
https://www.cbsnews.com/news/catholic-churches-paycheck-protection-program-12000-applied-9000-got/
Churches employ lots of people, so in essence they are small businesses.
That said, I would not want my church to take .gov money, particularly because .gov will be able to set conditions and terms around loan forgiveness.
It's not hard to envision a scenario where the government says, something like, "if you you don't sanction gay weddings, you won't get your loans forgiven."