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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

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Sponsorship

Al-Ayn’s Annual Orphan Sponsorship program is a robust initiative that helps care for thousands of orphans in Iraq. The program offers four sponsorship packages that provide varying levels of financial assistance. The standard sponsorship package helps cover the costs of basic necessities like food, clothing, medical care ,shelter and academic assistance.

Every orphan registered with Al-Ayn is eligible to receive this basic support. Increased levels of sponsorship provide eligible orphans further assistance in the form of additional educational support for the academically gifted, psychological rehab for victims of terrorism and supplementary medical assistance for those eligible for the medical special needs sponsorship.

The Process

Our program was designed with mechanisms in place to help ensure the eligibility of applicants. When a child applies to the program, we conduct extensive research to determine if they are in genuine need of assistance.

We evaluate their circumstances, conduct interviews and then cross-reference information gathered from multiple sources. In addition, upon acceptance, we employ follow-up protocols in the form of regular field visits to monitor the child’s well-being and document any notable changes in circumstances.

Distribution

We employ various measures to ensure donations are stewarded properly and reach recipients in their entirety.

Al-Ayn distributes funds on a monthly basis to the orphan’s mother or legal guardian. Transactions are handled in a professional manner and privacy is respected. During that time, the mother or guardian is free to express any issues or concerns directly to a representative.

Types of Sponsorship

Private sponsorships are designated into three categories:

Standard Sponsorship ($70 a month):

The standard sponsorship package provides enough financial assistance to cover the costs of basic necessities. $70 is generally determined as the minimum monetary amount required to lift a child out of poverty in Iraq.

Special Medical Needs Sponsorship ($85 a month): *

Orphans that suffer from disabilities or chronic illnesses and are in need of greater medical support are eligible for this package. This amount helps pay for the added costs of comprehensive medical treatment and specialist care.

Academically Talented Sponsorship ($100 a month): *

Orphans who demonstrate academic excellence or an earnest desire to excel in their academics are eligible for this package. The added amount is designed to incentivize orphans to pursue academic excellence so they can overcome their hardships and harness their full potential.

Partial Sponsorship

To participate in the Partial Sponsorship Program, please click here.

*Sponsorship may extend past age of maturity with sponsor willingness.

More Details

Please feel free to contact us if you have any questions regarding orphan sponsorship.

Email: orphan.sponsorship@al-ayn.org

Telephone: (313) 724-7690

Online Sponsorship Download PDF Sponsorship Application
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