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Khums Calculation

Surplus

Amount you own, in US Dollars ?
Calculated on your khums due date.
Equivalent amount, in US Dollars, 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
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Our Unique Approach to Sponsorship

Iraq

Iraq

Afghanistan

Afghanistan

Ghana

Ghana

Every child deserves a chance to succeed, no matter their beginning.

Your sponsorship can make a lasting difference to the life of an orphaned child currently facing poverty in Iraq, Afghanistan, or Ghana.

Through expert-led research, we have determined the amount needed to lift an orphaned child above the poverty line. This means that your sponsorship provides essential monthly financial aid that allows the guardian of the orphaned child to address their essential needs.

Our comprehensive care system provides sponsored children with access to additional services such as medical care, mental health support, education, housing assistance, and more.

Start my Sponsorship

You can choose to sponsor a child in Iraq, Afghanistan, or Ghana.

What happens when I sponsor an orphaned child?

As soon as you become a sponsor, you will receive a profile of the child you have been matched with, which includes their name, age, and location.

Mothers (or guardians) of your sponsored child will then receive their monthly stipends by visiting the Al-Ayn office on designated dates each month.

The guardian uses the monthly sponsorship payment to pay for the child’s food, clothing, medication, school fees, and any other needs the child may have.

Access to Comprehensive Care

Our financial aid initiative helps alleviate economic hardships, providing essential resources to meet basic needs and support the children’s education and overall welfare. Through these efforts, we strive to create a nurturing environment where orphaned children can thrive.
Sponsored children also gain access to the following comprehensive care and services:

Food support

Food support

Our food support programs aim to combat hunger and malnutrition, providing essential nourishment for the children’s growth and development.  

Housing

Housing

We prioritize housing stability, offering safe and secure living arrangements to ensure the well-being of orphaned children and their families.    

Medical care

Medical care

We ensure that orphaned children and families registered with Al-Ayn receive medical attention as needed. 

Psychological Rehabilitation in Iraq

Psychological Rehabilitation in Iraq

We address the needs of orphaned children in Iraq requiring specialized interventions, ensuring comprehensive support for their mental health needs. 

Access to Luminous Stars centers in Iraq

Access to Luminous Stars centers in Iraq

Al-Ayn’s Luminous Stars centers serve as safe havens for over 100,000 orphaned children and their families in Iraq. Learn more here.

Education

Education

Al-Ayn is dedicated to providing orphaned children and young adults with the resources and support they need to thrive academically.

Naba’s Story

“Struggling through difficult circumstances made me miss out on school, but i didn’t let that define my future. I enrolled in a pastry course at Al-Ayn’s Luminous Star center, to learn how to cook and make sweets. I continued to develop my skills, and I landed, a job at the very institution where I trained. Now, I’m determined to take my career to the next level, and open my own pasty shop, God-willing.”

– Naba

Al-Ayn’s Impact

Thanks to your generous donations

Over 93,000 orphaned children have access to health services provided by Al-Ayn:

Over 124,000 medical cases have been treated to date.

Over 2,600 surgeries have been completed to date.

Over 3,600 psychological rehabilitation cases have been registered to date.

Trust Your Sponsorship Donations

We know how important your donations are, that’s why Al-Ayn has set up a thorough due diligence system that processes donations swiftly and efficiently so that it can be delivered to the beneficiaries that have been assessed. We also verify our processes by scholars and review donations for shariah compliance. With 18+ years of experience, your donation is in trusted hands. You will also receive updates on your donations through our newsletter and social media platforms.

Sponsorship Inquiries

If you have any questions about sponsoring a child, please contact us by clicking here.

Frequently Asked Questions

What does my sponsorship cover?

The guardian uses the monthly sponsorship payment to pay for the child’s food, clothing, medication, school fees, and any other needs the child may have. The money is spent on the orphaned child, and this is regularly monitored by our devoted follow-up staff.

Can I choose the child I sponsor?

Al-Ayn’s sponsorship process does not allow for choosing a specific child due to the nature of the needs and fairness in allocation. However, the foundation ensures that your sponsorship directly supports a child in need, providing them with essential services and support.

Can I contact the child or directly meet them?

Direct contact is not permitted. However, in Iraq, 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 is Sponsorship Aid distributed?

Mothers (or guardians) of orphaned children receive their monthly stipends by visiting the Al-Ayn office on designated dates each month. Additionally, seasonal aid is available as needed during these collection periods.

Are there any additional costs involved in sponsoring a child?

No hidden or additional costs are involved in sponsoring a child with Al-Ayn. The monthly sponsorship fee covers all the support services provided to the child.

Can I pay for my sponsorship in advance?

Yes, you can pay a year’s worth of sponsorship in advance. This would be $900 for a child in Iraq and $780 for a child in Ghana or $840 for a child in Afghanistan.

What is the minimum notice period required for cancelling a sponsorship?

We kindly request a minimum of four months’ notice for cancelling a sponsorship. This allows us sufficient time to make necessary adjustments, and to allow enough time to find an alternative sponsor.

What is the minimum period of time I can sponsor an orphaned child?

For private sponsorship, we ask that you commit for at least a year in order to be matched with a particular orphaned child.

What is the minimum notice period required for cancelling a sponsorship?

We kindly request a minimum of four months’ notice for cancelling a sponsorship. This allows us sufficient time to make necessary adjustments, and to allow enough time to find an alternative sponsor.

How does group sponsorship work?

A collaborative effort to sponsor an orphaned child is possible. For instance, as a sports team, study group, student organisation, or simply as a group of friends. Please choose a representative from your group to correspond with us and complete the group sponsorship form.

The representative would be in charge of either gathering the required annual sponsorship sum and transferring it to us, or gathering the required monthly sum each month. Once the first payment is received, you will be given information on the sponsored child.