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Khums Calculation

Surplus

Amount you own, in British Pounds ?
Calculated on your khum due date.
Equivalent amount, in British Pounds, of foreign currency you own ?
Calculated on your khum 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 utilising 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 utilised 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 utilised 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 utilised. 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 utilised 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 utilised. Calculate these according to their value at point of utilisation. 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 ?
Include 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 ?
Include 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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“Did He not find you an orphan and give (you) refuge?”

– Qur’an (93:6)

The Possibilities Are Endless

We believe that when you give children the tools they need to achieve their potential, the possibilities are endless. The monthly financial support received by each eligible child is life changing. With a minimum of £55 per month, the basic needs of the child can be looked after and they are brought above the poverty line. Orphaned children, just like any other children, deserve to be given a chance. A chance to grow, a chance to discover, a chance to believe in the limitless possibilities their future can hold.

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.

Fighting the Impact of War

Over a million orphaned children in Iraq are still suffering from the impact of war. We don’t hear much about their country in the news any more. But years of violence, political instability and poverty have cost them more than any child should have to bear.

We are Al-Ayn. We are on the ground in Iraq, currently supporting over 63,000 orphaned children across the country. Since 2003, 114,786 orphaned children have gained security, stability and long-term well-being through Al-Ayn Child Sponsorship. 52,194 of these children have completed their sponsorship programme, over the past decade. Today, 2,965 orphaned children are still on our sponsorship waiting list, hoping for support. Can you afford to help?

100% of your donations and sponsorship payments reach our orphaned children. We don’t deduct admin fees.

Choose to be part of the reason they can dare to dream, despite being orphaned and living in poverty.

Dignity. Recovery. Hope.

It doesn’t cost much to save an orphaned child from crisis. At Al-Ayn we begin with dignity.

The Al-Ayn Child Sponsorship is just £55 a month. This goes a long way in Iraq. It allows us to show orphaned children that they are valued and cared for. It allows us to engender recovery from trauma and mental health issues. It inspires hope.

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. Our comprehensive care system then gives the child access to medical care, mental health support, tuition, housing support and more.

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 [email protected] 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.