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

The city reaches south-east through Dandenong to the growth corridor of Pakenham towards West Gippsland, and southward through the Dandenong Creek valley, the Mornington Peninsula and the city of Frankston taking in the peaks of Olivers Hill, Mount Martha and Arthurs Seat, extending along the shores of Port Phillip as a single conurbation to reach the exclusive suburb of Portsea and Point Nepean. In the west, it extends along the Maribyrnong River and its tributaries north towards Sunbury and the foothills of the Macedon Ranges, and along the flat volcanic plain country towards Melton in the west, Werribee at the foothills of the You Yangs granite ridge south west of the CBD. The Little River, and the township of the same name, marks the border between Melbourne and neighbouring Geelong city.
Little River marks the boundary between Geelong and which other city?
Melbourne

During the development of a tree, the lower limbs often die, but may remain attached for a time, sometimes years. Subsequent layers of growth of the attaching stem are no longer intimately joined with the dead limb, but are grown around it. Hence, dead branches produce knots which are not attached, and likely to drop out after the tree has been sawn into boards.
Rather than being joined to the limb that died, where do subsequent layers grow?
around it