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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? 

Any successful non-profit organisation requires necessary expenditure to ensure that it operates efficiently, ethically, and in line with its mission. This expenditure also enables organisations to reach more beneficiaries who benefit from its charitable activities and services. The following are examples of areas of Al-Ayn’s work that require necessary expenditure:

See examples

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

Sustainability 

From March 2025, donations received by Al-Ayn will 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). 

We will also continue to cover our expenditure through:

1

Profitable Sadaqa Jariya projects

Al-Ayn have several profitable Sadaqa Jariya projects across Iraq. Some of the income generated by these projects is used to support the operational costs of Al-Ayn, as stipulated by the donors of these projects in the waqf or hiba associated with them.

2

Supporters contributing towards operational costs

We have dedicated supporters who contribute towards Al-Ayn’s operational costs , helping us maintain smooth operations and extend our reach to even more orphaned children living in poverty. Some cover specific programme costs or a certain aspect of our work, while others support the overall operational costs of the charity.

3

Our Unrestricted Fund

Donations allocated to Al-Ayn’s Unrestricted Fund are used to support various aspects of our work including identifying children that require support, and the necessary expenditure needed for the continuation of our work in managing funds and spending them on services provided to those registered with us, in accordance with our existing Ijaza (authorisation). 

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

Our authorisation (Ijaza) 

In August 2022, Al-Ayn Social Care Foundation asked his eminence the Supreme Religious Authority, Al-Sayyid Al-Sistani, to grant us his authorisation (Ijaza) for receiving donations and religious dues. One of the sections included ‘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.

Rewards of contributing towards necessary expenditure 

 ‘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

According to religious narrations, there is a great reward for those who contribute to the continuity of the services provided by non-profit charitable organisations, such as Al-Ayn, with what it provides to eligible orphaned children living in poverty. This contribution is achieved through supporting the necessary expenditure of Al-Ayn. 

Frequently Asked Questions

Why is necessary expenditure needed for charities?

Any successful non-profit organisation requires necessary expenditure to ensure that it operates efficiently, ethically, and in line with its mission. This expenditure also enables organisations to reach more beneficiaries who benefit from its charitable activities and services.

How has Al-Ayn funded its necessary costs 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 across Iraq. Some of the income generated by these projects is used to support the operational costs of Al-Ayn, as stipulated by the donors of these projects in the waqf or hiba associated with them. 

  1. Supporters contributing towards operational costs  

We have dedicated supporters who contribute toward Al-Ayn’s operational costs, helping us maintain smooth operations and extend our reach to even more orphaned children living in poverty. Some cover specific programme costs or a certain aspect of our work, while others support the overall operational costs of the charity.

  1. Our Unrestricted Fund 

Donations allocated to Al-Ayn’s Unrestricted Fund are used to support various aspects of our work including identifying children that require support, and the necessary expenditure needed for the continuation of our work in managing funds and spending them on services provided to those registered with us, in accordance with our existing Ijaza (authorisation). 

All Corporate Matched Donations, Gift Aid (UK), and similar charitable schemes are allocated to Al-Ayn’s Unrestricted 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?

Up until now, Al-Ayn has not taken any necessary expenditure from donations. This is a unique and uncommon position for an charity to be in.  As Al-Ayn continues its expansion internationally and as it sets out to be in a sustainable position, it is important that the charity is able to cover its own costs.

What does our authorisation (Ijaza) say about necessary costs?

In August 2022, Al-Ayn Social Care Foundation asked his eminence the Supreme Religious Authority, Al-Sayyid Al-Sistani, to grant us his authorisation (Ijaza) for receiving donations and religious dues. One of the sections included ‘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 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