# Magic City Diving

Amateur sports nonprofit in Hoover, Alabama 35226. EIN 82-2861238. Data as of November 8, 2026.

Page: https://backpr.com/find/nonprofit/822861238-magic-city-diving

## IRS facts

- Type: Amateur sports (IRS activity code N60)
- Tax status: 501(c)(3), contributions deductible, recognized 2026
- 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

- Jefferson County, Alabama: about 150,703 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
- 395 youth and community nonprofits in this directory in the county: 2.6 per 1,000 children.
- Alabama rules: https://backpr.com/resources/states/alabama

## Questions

**What is Magic City Diving's EIN?**

Magic City Diving's EIN (Employer Identification Number) is 82-2861238. 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 Magic City Diving a nonprofit?**

Yes. The IRS lists Magic City Diving in Hoover, Alabama as tax-exempt under section 501(c)(3), recognized since 2026. 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 Magic City Diving tax-deductible?**

Yes, the IRS lists gifts to Magic City Diving 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 Magic City Diving do?**

The IRS classifies Magic City Diving as: Amateur sports. 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.