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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

Email me Khums report

Our Special Consultative Status

Al-Ayn Social Care Foundation International, is an umbrella organisation with 16 global members, representing fundraising and field offices.  In 2016, Al-Ayn Iraq, the first Al-Ayn office, was granted special consultative status by the United Nations. This status is awarded to NGOs with expertise in areas relevant to the United Nations Economic and Social Council (ECOSOC), whose mandate encompasses the three dimensions of sustainable development: economic, social, and environmental. Obtaining special consultative status recognises the contribution of Al-Ayn to these important areas of work.

This status recognises Al-Ayn’s significant contributions to these areas and enables our active participation in various United Nations conferences and events.

Our Goals 

Through written statements, oral interventions, and side events, Al-Ayn has shared the struggles faced by two often-neglected groups in society – orphaned children and widowed mothers. Al-Ayn’s special consultative status has provided a platform to raise awareness about the challenges faced, and the work being done as an organisation to support them.

We aim to achieve the following through our participation:

1

Present to the international community Al-Ayn’s extensive work to support orphaned children in Iraq, Afghanistan, and Ghana. 

2

Showcase initiatives such as our Luminous Stars centres and the Hikayati centre. 

3

Raise awareness of the period of violence in Iraq that still affects communities to this day and advocating for the victims of that period.

4

Showcase Al-Ayn’s advocacy impact on the international community.

5

Build key relationships within the international community to exchange experiences and best practices. 

Our Participations 

Since receiving special consultative status in 2016, Al-Ayn has participated in numerous forums at the United Nations. This platform has allowed us to raise awareness about the specific challenges faced by orphaned children and their families, and to present the work we are doing to support them.

In Geneva, we have regularly engaged with the Human Rights Council. In New York, we have taken part in key forums, including the High-Level Segment as part of the High-Level Political Forum on Sustainable Development, the Commission on Social Development and the Commission on the Status of Women. 

As our operations expanded into Ghana and Afghanistan, we used our UN platform to share these developments and build international awareness.

Our statements consistently reflect our alignment with the UN Convention on the Rights of the Child and our commitment to the Sustainable Development Goals (SDGs).

Since 2016, Al-Ayn has participated in 20 UN sessions through oral and written statements, side events, and a side-session. 

Our Side Event 

On 27th February 2020, Al-Ayn hosted a side event titled Empowering Children Under the Threat of Violence at the United Nations Palais des Nations in Geneva.

The event introduced the origins of Al-Ayn Social Care Foundation – founded to document the lives lost due to terrorism and human rights violations following the 2003 Iraq conflict, and to care for the families left behind.

We provided an overview of our services, shared impactful case studies of orphaned youth supported by the foundation, and presented the vision behind Hikayati, our purpose-built, child-centred facility in Najaf, Iraq.

Sustainable Development Goals

In 2015, the UN adopted the 2030 Agenda for Sustainable Development. The Agenda consists of 17 Sustainable Development Goals (SDGs) which are urgent calls for action across all countries. The SDGs recognise that ending poverty requires also tackling various other areas of social development, including health, education, economic growth, as well as challenges around climate change and the environment.

At Al-Ayn, our work is guided by the principle of breaking the cycle of poverty for the particularly vulnerable groups we support, orphaned children and widowed mothers. Much of the work we do therefore relates to numerous SDGs.

SDG 1 – No Poverty

Al-Ayn was founded to support orphaned youth and widowed mothers living in poverty. Our efforts are aimed at lifting these groups out of poverty and enabling them to become independent contributors to their societies in the long run.

SDG 2 – Zero Hunger

Al-Ayn runs food distribution programmes in Iraq, Ghana, and Afghanistan, including emergency aid during crises like COVID-19.

SDG 3 – Good Health & Well-being

Al-Ayn’s ‘Luminous Stars’ centres provide medical care, while our ‘Hikayati’ programme offers art-based therapy as part of a holistic approach to health and well-being. We are building a medical complex for orphaned children and their families, as well as impoverished people.

SDG 4 – Quality Education

Al-Ayn provides financial aid for school and university fees, vocational training, and personalised educational support. We also facilitate sponsorship of university fees and contributions to university tuition. Currently, 815 orphaned youth in universities are being supported by Al-Ayn.

SDG 5 – Gender Equality

Al-Ayn offers equal support to orphaned boys and girls, with special programmes to empower widowed mothers through vocational training and microfinance.

SDG 6 – Clean Water & Sanitation

In July 2024, we initiated our first ‘WASH’ project, which involved successfully pumping clean, safe water to a small village on the outskirts of Accra in Ghana. 

SDG 8 – Decent Work & Economic Growth

Al-Ayn’s vocational training programmes equip youth with practical skills as they are trained in contemporary skills such as mobile phone repair, so they are better equipped to join the labour market and become active members of society.

We also offer microfinance options to orphaned youth and widowed mothers to help them start their own businesses, encouraging independence and entrepreneurship.

SDG 10 – Reduced Inequalities

All Al-Ayn’s work is aimed at reducing poverty and therefore bridging inequality gaps in society, whether it’s our vocational training centres, Luminous Stars, designed to equip orphaned youth with key skills for employment, or our sponsorship programmes. We also recognise different types of inequalities in society and have tailored our support accordingly. For example, we have a special type of sponsorship with a higher rate for children and youth with medical needs that require additional support.

SDG 16 – Peace, Justice & Strong Institutions

Al-Ayn has detailed processes and procedures in place, with thorough checks and controls at different levels to ensure that there is no corruption, there is proper means assessment, and only eligible beneficiaries receive support.

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