A loan to a non profit that is secured by non-farm non-residential real estate that is $1 million or less is a small business loan. Above $1 million, it can be community development if it qualifies.
A loan to a non profit for business purposes that is not real estate secured will be reported in Item 9, All Other of the Call Report instructions and therefore cannot be a small business loan, but can be community development if qualified regardless of size.
Call Report Exclusion for Line 4/4a (Commercial and Industrial):
Loans to nonprofit organizations, such as hospitals or educational institutions (report as all other loans in Schedule RC-C, part I, item 9), except those for which oil or mining production payments serve as collateral which are to be reported in this item.