Context: Individual states and localities offer nonprofits exemptions from other taxes such as sales tax or property tax. Federal tax-exempt status does not guarantee exemption from state and local taxes, and vice versa. These exemptions generally have separate applications and their requirements may differ from the IRS requirements. Furthermore, even a tax exempt organization may be required to file annual financial reports (IRS Form 990) at the state and federal level. A tax exempt organization's 990 forms are required to be made available for public scrutiny. An example of nonprofit organization in the US is Project Vote Smart.

Question: What can states or cities offer to NPOs?
Answer: exemptions from other taxes such as sales tax or property tax

Question: What form must an NPO make available to the public?
Answer: 990 forms

Question: Are the state requirements to be tax exempt the same as the Federal requirements?
Answer: generally have separate applications and their requirements may differ from the IRS requirements

Question: What financial form must be filed with both the state and federal governments each year?
Answer: IRS Form 990

Question: What is one example of an NPO in the United States?
Answer: Project Vote Smart

Question: What must a company file if they pay sales tax?
Answer: Unanswerable

Question: At what level does a company need to file if they pay sales tax?
Answer: Unanswerable

Question: What does paying property tax not guarantee?
Answer: Unanswerable

Question: What does a company need to use to show payment of sales tax?
Answer: Unanswerable

Question: What must IRS 990 forms be available for?
Answer: Unanswerable