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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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Why is necessary expenditure needed? 

Non-profit organisations require necessary expenditure to continue their work and to operate efficiently, ethically, and in alignment with their mission. This also enables the organisation to expand its reach and provide better services.

Where necessary expenditure is used

Implementing our private sponsorship programme

Preparing, distributing and receiving Sadaqa Boxes

Implementing Sadaqa Jariya projects

Following up on the various needs of orphaned children

Fundraising

Al-Ayn’s Approach to Covering Expenditure

1

Profitable Sadaqa Jariya projects

Al-Ayn have several profitable Sadaqa Jariya projects. Some of the income generated by these projects is used to support the necessary expenditure of Al-Ayn, including administrative costs, as stipulated by the donors of these projects in the waqf or hiba.

2

Supporters contributing towards necessary expenditure

Dedicated supporters contribute towards Al-Ayn’s necessary expenditure helping us maintain smooth operations and extend our reach to even more orphaned children living in poverty. As intended by the supporters, contributions may be directed to specific programmes or used to cover administrative costs.

3

Our Sustainability Fund

Donations to this fund support Al-Ayn’s charitable activities that do not have a dedicated funding source or are experiencing a shortfall. These contributions may be used for general necessary expenditure or to provide additional support for specific campaigns. This is our most unrestricted fund, giving us the flexibility to direct resources where they are needed.

All Corporate Matched Donations, Gift Aid (UK), and similar charitable schemes are allocated to Al-Ayn’s Sustainability Fund. We are also exploring ways to expand contributions to this fund, helping us move towards greater sustainability and ensuring necessary expenditure is covered.

 

Alongside these, donations received by Al-Ayn cover the expenditure necessary for the continuation of our work in managing funds, and spending them on services provided to beneficiaries, in accordance with Al-Ayn’s existing Ijaza (authorisation) from Al-Sayyid Al-Sistani.

Our authorisation (Ijaza) 

In August 2022, Al-Ayn Social Care Foundation requested from his eminence, the Supreme Religious Authority, Al-Sayyid Al-Sistani, his authorisation (Ijaza) for receiving donations and religious dues. Our request included a section on securing the necessary expenditure needed for the continuation of the work of Al-Ayn and its branches and offices around the world.

Al-Sayyid Al-Sistani accepted our request and granted us his authorisation by stating in his response, ‘We have given you permission with regards to what you have requested, in relation to the areas mentioned’.

The authorisation was signed and stamped by Al-Sayyid Al-Sistani himself and will remain valid until August 2026. To view the full authorisation, visit the official website of the office of Al-Sayyid Al-Sistani or click here.

Rewards of contributing towards the expenditure of charities

My God, place me among the chosen, the good, join me to the righteous, the pious, the first to reach generous gifts, the swift to come upon good things, the workers of the enduring acts of righteousness, the strivers after elevated degrees.

Imam Al-Sajjad (AS) in his supplication in the Munajat of the obedient

Those who help sustain services that benefit the less fortunate are promised immense reward. This includes supporting charitable organisations, such as Al-Ayn, which provide vital assistance to orphaned families living in poverty.

Frequently Asked Questions

Why is necessary expenditure needed for charities?

Non-profit organisations require necessary expenditure to continue their work and to operate efficiently, ethically, and in alignment with their mission. This also enables the organisation to expand its reach and provide better services.

How has Al-Ayn funded its necessary expenditure until now?

Al-Ayn has been able to fund its necessary expenditure through the following sources of funding:

  1. Profitable Sadaqa Jariya projects 

Al-Ayn have several profitable Sadaqa Jariya projects. Some of the income generated by these projects is used to support the necessary expenditure of Al-Ayn, including administrative costs, as stipulated by the donors of these projects in the waqf or hiba.

  1. Supporters contributing towards necessary expenditure

Dedicated supporters contribute towards Al-Ayn’s necessary expenditure helping us maintain smooth operations and extend our reach to even more orphaned children living in poverty. As intended by the supporters, contributions may be directed to specific programmes or used to cover administrative costs.

  1. Our Sustainability Fund

Donations to this fund support Al-Ayn’s charitable activities that do not have a dedicated funding source or are experiencing a shortfall. These contributions may be used for general necessary expenditure or to provide additional support for specific campaigns. This is our most unrestricted fund, giving us the flexibility to direct resources where they are needed.

All Corporate Matched Donations, Gift Aid (UK), and similar charitable schemes are allocated to Al-Ayn’s Sustainability Fund. We are also exploring ways to expand contributions to this fund, helping us move towards greater sustainability and ensuring necessary expenditure is covered.

Why is this change required?

Prior to March 2025, Al-Ayn did not allocate any portion of donations towards its necessary expenditure, which is a unique and uncommon position for a charity. As Al-Ayn expands internationally and works towards long-term sustainability, it is essential for the organisation to cover its own costs to continue providing vital support effectively.

What does Al-Sayyid Al-Sistani authorisation (Ijaza) say about necessary costs?

In August 2022, Al-Ayn Social Care Foundation requested from his eminence, the Supreme Religious Authority, Al-Sayyid Al-Sistani, his authorisation (Ijaza) for receiving donations and religious dues. Our request included a section on securing the necessary expenditure needed for the continuation of the work of Al-Ayn and its branches and offices around the world.

Al-Sayyid Al-Sistani accepted our request and granted us his authorisation by stating in his response, ‘We have given you permission with regards to what you have requested, in relation to the areas mentioned’.

The authorisation was signed and stamped by Al-Sayyid Al-Sistani himself and will remain valid until August 2026. To view the full authorisation, click here or visit the social care section on the official website of the office of Al-Sayyid Al-Sistani.

Will all donations cover necessary expenditure?

Most of our donations will cover necessary expenditure, except for the following currently:

  • Private sponsorships 
  • Zakat Al-Fitra
  • Kaffarah and Fidya
  • Gifts for orphaned children
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Al-Ayn Social Care Foundation, Unit 5 Watling Gate, 297-303 Edgware Road, Colindale, NW9 6NB