Can you help me fix my friend's problem?

What do you do when you have a friend that is trying his best to support his family, working 12 hour days and just can't make it happen. I have learned many things from him, most importantly how hard it is to run your own business. He owns and operates a Mediterranean restaurant near my house. He provides excellent food for a very fair price. Some people have all the luck but all he seems to get are bills. I have made several suggestions regarding his situation, my first idea was that he applies for an advance on something called the Earned Income Tax Credit. I am uncertain whether this applies to families that are self-employed but I don't see why it wouldn't. My second idea is that he sells the business... Even though it is his family's primary source of income, I think that it will take too long to make the business profitable and the seed money has long been spent. Does anyone have any suggestions regarding government assistance, or loans that apply to businesses? BTW my friend went through bankruptcy recently due to financial hardships...