In 2019, The South Carolina Chapter’s income exceeded the limit to file a 990-N postcard. The chapter had never filed a 990-EZ, so the board created a standard operating procedure (SOP) as the vice president of finance went through the process to create a resource that can be passed down to future board members. The SOP saves the chapter the expense of an accountant to prepare the filing, and it expects to see a 75 percent (7.5 hours) reduction or more in the completion of future tax returns.