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Khums Calculation

Surplus

Amount you own, in British Pounds ?
Calculated on your khums due date.
Equivalent amount, in British Pounds, of foreign currency you own ?
Calculated on your khums due date.
Debts owed to you that you expect to be repaid ?
Do not include this if it was accounted for in previous financial years.
In-kind possessions not used for sustenance ?
This includes buildings, farms, factories, commodities, work tools, and any household items or possessions not used for sustenance. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Financial dues ?
This includes the due of key premium (surqufliah), the due of utilizing agricultural lands owned by the state, and the due of revival of lands which are fenced and prepared for residency. Calculate these at present value if they were acquired with surplus income on which a year has not elapsed, and at cost price if they were acquired with surplus income on which a year has elapsed. If acquired with a combination of income, then calculate these at present value in relation to what was acquired with surplus income on which a year has not elapsed, and at cost price in relation to what was acquired with surplus income on which a year has elapsed.
Amount you utilized prior to your khums due date ?
This is cash which was subject to khums prior to your khums due date, and which you have already spent (e.g. If this is the first year you pay khums, despite having needed to pay khums in previous years)
Fungible items you utilized prior to your khums due date ?
These are fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to present value. Fungible items are those which are freely exchangeable or replaceable, in whole or in part, for another item of a similar nature, such as machinery or factory-produced fabrics.
Non-fungible items you utilized prior to your khums due date ?
These are non-fungible items which were subject to khums prior to your khums due date, and which you have already utilized. Calculate these according to their value at point of utilization. Non–fungible items are unique items, such as unique paintings, monuments, and unique jewelry.
Amount you already paid with intention of Sahm Al-Imam ?
Amount you paid with the intention of Sahm Al-Imam before your khums due date.
Amount you already paid with intention of Sahm Al-Sada ?
Amount you paid with the intention of Sahm Al-Sada before your khums due date.

Deductions

Commercial debts ?
Include all commercial debts you still owe others.
Remaining sustenance debts taken in the financial year ?
Includes debts borrowed in the financial year for accommodation (mortgage), a car, etc. Please refer to more detailed rulings for accounting for mortgages.
Remaining sustenance debts taken in previous financial years ?
Includes debts borrowed in the previous financial year for accommodation (mortgage), a car, etc. The asset (house, car, etc.) must still be in your possession. Calculate only the amount that you have not deducted from your profits in previous financial years. Please refer to more detailed rulings for accounting for mortgages.
Amount you own which has already been subjected to khums ?
Calculated on your khums due date. Includes the remainder of funds that were subject to khums in previous years and on which you have already paid khums.
Notes
  1. 1) Your khums due date is the first day you started your job or business. If you are retired or not in employment, then you can agree a khums due date with a representative of the marja'a, or calculate separate khums years for each profit that you make, from the date you made that profit.
  2. 2) The khums of commercial commodities and real estate(s) which are intended for trading, should be paid in accordance with their current market value, even if they were bought with profits which a year has elapsed on, unless the price at which they were bought is higher than the current value.
  3. 3) If the calculations show that the amount of khums due is negative as a result of sustenance debts, then the amount of the sustenance debt equivalent to the amount of khums due for the rest of the item is calculated and excluded.
  4. 4) If sustenance debts are fully repaid in the financial year, this amount is excluded from the profits.
  5. 5) Possessions which are not subject to khums are:
    1. a. Possessions owned through inheritance:
    2. i. Cash
    3. ii. Real Estate
    4. iii. Objects that are transferrable and the like
    5. b. Possessions owned by the wife from the dowry (mahr):
    6. i. Cash
    7. ii. Gold Jewellery
    8. iii. Home furniture and the like
    9. c. Possessions used for personal or family provisions from the profits of that financial year:
    10. i. Home residence
    11. ii. Home furniture and other household items
    12. iii. Gardens used for leisure and to personally benefit from their fruit
    13. iv. Personal or family cars
    14. v. Animals that are benefited from by the household such as a cow for milk or a chicken for eggs
    15. d. Debts owed by others that you do not expect to be repaid.
    16. e. Items purchased through debt that has not yet been repaid.

Total amount subject to Khums £0

Khums Due £0

Sahm al Imam to be paid £0

Sahm al Sada to be paid £0

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Indeed, We have dignified the children of Adam (17:70)

Dignity. Recovery. Hope.

It is priceless. Lifting an orphaned child out of crisis. At Al-Ayn we begin with dignity. During this period we renew our pledge to providing dignified care. A pledge to want for the orphaned children what we would want for our own children. A pledge to deliver the comprehensive care they need to grow into leaders of the future generation.
Join us in renewing the pledge for dignified care.

It takes £55 a month to sponsor a child. This small amount goes a long way. The recovery from loss, trauma and poverty is a journey.

Meet Hussain & Abbas

This year, I met a group of children in Najaf. Hussain had come with his friend and neighbour Abbas. I initially had mistaken them for siblings by the way they looked out for each other from the moment they arrived.

Where one would go, the other would follow. They would laugh together, play together and when the other children sat down on the lunch table, Hussain and Abbas sat together but, on the floor.

As the lunch break began, I noticed the two friends were playing a game with their untouched lunch nearby. I asked Hussain and Abbas why they were not eating…

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You Give. We Deliver.

Your support provides an orphaned child with urgent financial aid (in the form of regular monthly allowances), which is spent by their guardian on the essential needs of the child.

And then some…

Our comprehensive care system on the ground then gives the child access to free medical care, mental health support, tuition, housing support and much more. Rest assured, at Al-Ayn, children who are awaiting a sponsor are still supported through the sponsorship Fund.

100% of your donations and sponsorship support reach
orphaned children in need.

Donate To Our Sponsorship Fund

Our Sponsorship Fund helps us provide consistent monthly support to thousands of orphaned children who have not yet been matched with a private sponsor. Every penny is spent directly on the children and their families. It could help sustain a family in need of medical care, food support, clothing and more. Donations that make a difference to over 60,000 lives.

We understand that for some, a minimum monthly donation of £55 may be difficult at the moment. You could instead make a one-off donation or create your own affordable monthly donation. When you donate towards our Sponsorship Fund, you are joining a community who are supporting children who have not yet been sponsored. No amount is too small. Together we can do so much.

Sponsor a Trainee

Each new trainee, each new job, each new business is a chance for dignity, recovery and hope. Your donation has an impact on an entire community.

Orphaned youth and widowed mothers experience unparalleled suffering due to loss and poverty. It would be easy to become hopeless. Instead, many are resilient and full of hope. They work hard despite their circumstances to recover and build better futures for themselves and their families. People like you are providing these opportunities for recovery right now.

Help us provide sustainable solutions…

By donating towards a Trainee Sponsorship, you are giving individuals tools and opportunities that will better their lives. You are breaking the cycle of poverty and giving them independence.

Sustainable Solutions

Did you know? It takes just £600* to provide all-inclusive vocational training at the Luminous Stars Centres that lasts a lifetime. There are 3 centres currently open and 9 more under construction training hundreds of students.

Find Out More

Meet Zahra

My name is Adawiya. I am wife, a mother of three and a business woman. After Hassan passed away 12 years ago, my heart was broken but I knew I had to be strong to take care of our children.

Now my hope is in them. Zahra (pictured) in particular is doing really well at school. It was parents evening 3 days ago. Zahra’s teacher told me I am doing a great job. She commented that Zahra is always presentable and prepared for class. I am sure Hassan would be proud of her. He passed away when I was pregnant with her brother Munjed. Zahra was very little and even her older brother Yousif barely remembers his father.

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100% of your donations reach those in need.

 Providing children with financial, medical, psychological and educational support.

Over 60,000 orphaned children supported every month.

Frequently Asked Questions

Can I contact the child or directly meet them?

Direct contact is not permitted. However, Al-Ayn can facilitate a visit between the sponsor and the child at the child’s local Al-Ayn office, subject to the approval of the orphaned child and their guardian.

How much notice do I need to give to end my sponsorship?

We kindly request four months notice, to allow enough time to find an alternative sponsor.

If I Gift Aid my sponsorship, will the Gift Aid be given to the child?

Yes. Gift Aid claimed on a private sponsorship is passed on to the child.

How does group sponsorship work?

You can come together as a group to sponsor an orphaned child. For example as a student society, football team, study circle, or just as a group of friends. Please appoint a representative amongst yourselves to correspond with us, and then they would need to fill in a sponsorship form as above.

The representative would be responsible for either collecting the amount needed for annual sponsorship (£660) and passing it on to us, or collecting the monthly amount (£55) on a monthly basis. You will receive details of the orphaned child sponsored once the first payment is received.

Please contact us on sponsorship@alayn.co.uk if you require further information.

How is Sponsorship Aid distributed?

Mothers (or the guardians) of the orphaned children visit their local Al-Ayn (Iraq) branch on a monthly basis in order to collect their financial aid. Collection points are designed to mimic a bank which allows the payments to be received in a professional manner where privacy is respected.

Children are encouraged to play in the play area or pick a toy from the Al-Ayn Toy Shop during this process.

This is especially important to Al-Ayn, as it allows checks to be made on the child, and the mother is able to communicate any issues or requests she may have.

In addition to the monthly allowances, orphaned children benefit from access to medical care, educational support, psychological rehabilitation where needed, and other programmes tailored to their needs.

What is the minimum period of time I can sponsor an orphaned child?

We kindly request a minimum of one year for private sponsorship, in order to be matched to a specific orphaned child.

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Al-Ayn Social Care Foundation, Unit 5 Watling Gate, 297-303 Edgware Road, Colindale, NW9 6NB