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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

At Al-Ayn Social Care Foundation,

we’re grateful for supporters like you who help orphaned children build brighter futures. Did you know your employer may let you support our mission automatically, straight from your paycheck?

Payroll giving is one of the easiest ways to give consistently, often before tax is applied, so more of your gift reaches the children who need it most.

What Is Payroll Giving?

Payroll giving, also called workplace giving or give-as-you-earn, allows you to donate to Al-Ayn directly from your salary. Once you enroll through your employer, a fixed amount is automatically deducted each pay cycle and sent to Al-Ayn on your behalf.

In many programs, this donation is deducted before tax, meaning more of your income goes toward supporting orphaned children and their families, while reducing your taxable income.

Why It Matters

Consistent, recurring gifts allow Al-Ayn to plan ahead, respond quickly to urgent needs, and invest in long-term programs rather than reacting one gift at a time. Payroll giving turns your everyday work into steady, dependable support for the children we serve.

Benefits of Payroll Giving

Simple and automatic

Once enrolled, your gift is deducted every paycheck with nothing more for you to do.

Tax-efficient giving

Many payroll gifts are deducted before tax, so your support goes further.

Small gifts, lasting impact

Even $10 per pay period adds up to real, sustained support over a year.

Possible employer match

Some employers match payroll gifts dollar for dollar, doubling your impact.

How to Get Started

Talk to your HR or payroll team.

Talk to your HR or payroll team.

Ask whether your employer offers a payroll giving or workplace giving program.

Choose Al-Ayn Social Care Foundation

Choose Al-Ayn Social Care Foundation

as your designated charity. If we are not yet listed, your HR team may be able to add us.

Decide on your donation amount.

Decide on your donation amount.

Any amount helps, and even a few dollars per paycheck makes a difference.

Sit back and watch your impact grow.

Sit back and watch your impact grow.

Your gift will be deducted automatically, and we’ll share updates on the difference you’re making.

If your employer doesn’t offer payroll giving yet

Let us know. We’re happy to provide resources or speak directly with your employer about how simple it is to set up a program.

Contact Us About Payroll Giving

Our Information

Our EIN

47-1614315

Our Mailing Address

Al-Ayn Social Care Foundation
Attn: Payroll Giving
6930 Schaefer Rd.
Dearborn, MI 48126

Our Contact

Information
Phone: 1-866-786-2969
Email: payrollgiving@al-ayn.org*

Note

*Placeholder inbox — confirm with IT/Comms before publishing.

Frequently Asked Questions

What is payroll giving?

Payroll giving lets you donate to Al-Ayn directly from your salary through a program your employer sets up. A set amount is deducted each pay cycle and sent to Al-Ayn, often before tax.

How do I know if my employer offers this?

Check your HR or employee benefits portal for sections like “Employee Giving,” “Workplace Giving,” or “Payroll Deductions.” You can also ask your HR department directly, or use the search tool above.

Is my payroll donation tax-deductible?

In many payroll giving programs, your donation is deducted before tax is applied, which reduces your taxable income. Please consult a tax advisor regarding your specific situation.

Can my employer match my payroll gift?

Many employers match payroll donations in addition to offering the payroll giving program itself. Ask your HR team, or check our Matching Gifts page to find out.

What if my company doesn’t offer payroll giving?

Let us know. We can provide resources or speak with your employer about starting a program. In the meantime, you’re welcome to set up a recurring gift through our website.

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