April 20, 2011; Source: San Francisco Chronicle |  Guidestar has issued a report on what the mass revocation of the tax status of up to 321,000 nonprofits will mean not just for the nonprofits involved but for other nonprofits and for donors. It contains no surprises. The 321,000 number has been drawn from a list of nonprofits who were at least three years in arrears in filing their 990s. Guidestar has made the point that more than 122,000 may already be defunct, having not appeared in the February 2011 IRS Exempt Organizations Master Listing.  The list of revoked organizations will eventually be available on www.irs.gov. —Ruth McCambridge