Have you read the IRS guidance:
I assume you are asking about State and Local grants because of the Cares funding. Examples include Mental Health service provider given a grant for PPE (business adaptation grant); a theater given a grant for rent and overhead to keep their building (live entertainment grant); towns getting county grants for Ag; food bank/food pantry; etc.
I've had this webpage open for nearly a year, now:
"Level Up" is a gaming function, not a real life function.