You can use old newspaper or clean scrap. Crumple up the paper into small balls that are the size your child can comfortable hold.
Now place a tub or box against the wall.
Explain what you are going to do and demonstrate throwing one of the paper balls into the box.
Stand or sit your child a few feet from the box and have them try to make a basket with the paper ball.
Make sure that you cheer them on at each attempt and tell them what a great job they are doing.