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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

Dignity Redefined

30 July 2021

If you ever walked into Al-Ayn’s headquarters in Iraq, where the orphaned children’s guardians receive their monthly allowances, you might think for a few minutes that you’ve stepped into a bank branch. There is no long hand-out queue, no media crew ready to take a photo of the mother holding their allowance, and no interview filming where they are asked to describe how the allowance they’ve just received will change their lives. None of the scenes that unfortunately typically accompany charitable acts.

Instead, the mothers go in, take a ticket, and are seated in the waiting area until their ticket number appears at a counter. They walk up to the counter and receive their allowance in the same way you’d cash a cheque. At the counter, they can privately discuss any specific needs or questions they have. Meanwhile, the orphaned children are away from this process. They are in another brightly coloured playroom, playing with other children, under the observation of social workers who are on the lookout for marks of progress or red flags.

This scene illustrates a principle that the Al-Ayn holds firmly onto at all times: dignity. Dignity is embedded in everything we do. You will see it in the way the field workers conduct their due diligence checks to assess a family’s needs during home visits. You will see it in how we portray orphaned children – always in a positive light and never in a state they would not want to be presented in. You will notice it in the person-first language we strictly use – we think language matters, and we believe children should never be defined solely by their circumstances.

Dignity at Al-Ayn

Dignity at Al-Ayn means recognising an orphaned child’s value to be respected as an individual for their own sake. It is treating them the same way we would want our children to be treated. Yet as much as the principle of dignity is ingrained in our team at Al-Ayn, we still find ourselves humbled by everyday stories from the children who teach us how to behave with dignity.

Zahra

For example, take Zahra. The Al-Ayn team visited her in her bare home in Diwaniya, supported by a flimsy, makeshift roof that had failed to protect the house from getting flooded. We learned that Zahra and her family had eaten boiled potatoes for several days in a row. Despite this, the family quickly gathered the best they could offer and presented it to the team. This humbled us and reminded us about the dignified care we strive for – to provide the very best we can to orphaned children, in the same way, Zahra and her family treated us during our visit.

Baneen

Or Baneen as another example. When the Al-Ayn team visited her home, we were surprised to see a Sadaqa Box placed at the house entrance. “It’s because we always need to help others,” was Baneen’s reply when we asked her about the box. It humbled us to know that this family was giving to others despite the very little we knew they had. It reminded us again about the significance of dignity – and how they were individuals first, wanting to help others where possible, just like any of us.

Dignity is why our care is comprehensive and not limited to food and shelter because we believe orphaned children deserve the best in every aspect of their lives. More than 68,715 children are already receiving dignified, comprehensive care, but there is still lots of work to be done. We have more than 1,768 children on the waiting list who are not yet privately sponsored.

Join us in supporting more orphaned children.


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