# Top Tier Basketball Foundation

Sports associations and training nonprofit in Wilmington, Delaware 19801. EIN 39-2494807. Data as of November 8, 2026.

Page: https://backpr.com/find/nonprofit/392494807-top-tier-basketball-foundation

## IRS facts

- Type: Sports associations and training (IRS activity code N40)
- Tax status: 501(c)(3), contributions deductible, recognized 2025
- Source: IRS Business Master File, posted October 13, 2026: https://www.irs.gov/charities-non-profits/exempt-organizations-business-master-file-extract-eo-bmf

## Local context

- New Castle County, Delaware: about 122,635 children under 18 (U.S. Census Bureau, July 1, 2024): https://www2.census.gov/programs-surveys/popest/datasets/2020-2024/counties/asrh/cc-est2024-agesex-all.csv
- 323 youth and community nonprofits in this directory in the county: 2.6 per 1,000 children.
- Licensed programs in Wilmington: 194 licensed child care centers: https://backpr.com/find/delaware/wilmington
- Delaware rules: https://backpr.com/resources/states/delaware

## Questions

**What is Top Tier Basketball Foundation's EIN?**

Top Tier Basketball Foundation's EIN (Employer Identification Number) is 39-2494807. It is the nine-digit number the IRS uses to identify the organization. Source: IRS Exempt Organizations Business Master File posted October 13, 2026.

**Is Top Tier Basketball Foundation a nonprofit?**

Yes. The IRS lists Top Tier Basketball Foundation in Wilmington, Delaware as tax-exempt under section 501(c)(3), recognized since 2025. This is from the IRS Business Master File posted October 13, 2026. Status can change, so check its current status on the IRS Tax Exempt Organization Search before you donate.

**Are donations to Top Tier Basketball Foundation tax-deductible?**

Yes, the IRS lists gifts to Top Tier Basketball Foundation as tax-deductible (IRS Business Master File posted October 13, 2026). How much you can deduct depends on your own taxes, and this is not tax advice. Check its current status on the IRS Tax Exempt Organization Search before you donate.

**What does Top Tier Basketball Foundation do?**

The IRS classifies Top Tier Basketball Foundation as: Sports associations and training. It has not filed a Form 990 or 990-EZ with a mission statement that we have loaded.

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Data as of November 8, 2026. Sources: IRS Business Master File, IRS Form 990 series e-file data, U.S. Census Bureau. No officer or staff names are published.