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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

Our Operational Costs

 

This page provides information on the operational costs of Al-Ayn Social Care Foundation International and its members (collectively, ‘Al-Ayn’), in the interest of transparency and credibility which are pillars of our work.

 

Background

Al-Ayn was established in 2006 under the guidance of his Eminence Al-Sayyid Al-Sistani to support and empower orphaned children living in poverty in Iraq. Until 2013, Al-Ayn only operated in Iraq, advancing its mission to implement unique programmes and fundraising initiatives for the orphaned children under its care.

Since 2013, Al-Ayn’s fundraising efforts have expanded to 15 countries worldwide, all with the same mission to provide orphaned children with core essential services so that they may become independent individuals who are able to face the challenges of life by themselves.

In November 2021, Al-Ayn International was established as a global membership organisation to support its global members worldwide, both field members and fundraising members. To date, Al-Ayn have supported over 180,000 orphaned children in Iraq, Afghanistan, and Ghana.

 

The services Al-Ayn provides to its beneficiaries

Our comprehensive care system provides sponsored children with access to the following:

  • Monthly financial aid to lift sponsored children out of poverty
  • Psychological rehabilitation and therapy
  • Quality healthcare, including treatments and medication
  • Safe housing
  • Recreational activities
  • Educational support
  • Clothing and shoes
  • Vocational training
  • Personal development
  • Seasonal relief during Ramadan, Eid, Muharram, Winter, and more.

 

To find out more about our work, please click here.

 

Why is an operational budget needed?

Any successful non-profit organisation requires an operational budget to ensure that it operates efficiently, ethically, and in line with its mission, and that it is able to reach more beneficiaries who benefit from its charitable activities and services. The following are examples of some areas of Al-Ayn’s work that require an operational budget:

 

1. Implementing a private sponsorship programme

Various departments within Al-Ayn International and its members, both fundraising and field members, work together to register children eligible for the sponsorship programme, and to enable sponsors to sponsor and support these children. This work includes:

  • Conducting studies to verify the amount required to life a child out of poverty and satisfy the requirement of sponsorship and studying market fluctuations and currency exchange rates to review this amount continuously.
  • Visiting the families nominated for the sponsorship programme to investigate their situation and conditions, in order to register them within the sponsorship system with Al-Ayn.
  • Conduct a detailed evaluation process to ensure that families are eligible for support.
  • Continuous field visits to registered families to ensure that there is a real impact of the support provided to them and to explore any changes in their living conditions that require adjustment in the amounts delivered to them.
  • Receiving families on a monthly basis to receive sponsorship amounts and documenting this to adhere to the principle of transparency on which the Al-Ayn is based.
  • Following up the different needs of orphaned children registered with Al-Ayn and seeking to meet them through the relevant departments.
  • Receiving sponsorship requests from sponsors who wish to sponsor an orphaned child.
  • Linking sponsors with orphaned children, following up on sponsors’ payments, and communicating with them about the needs of orphaned children that may arise.
  • Receiving the monthly sponsorship amounts from the sponsors, issuing their receipts, and taking the necessary measures to ensure that the sponsorship amount reaches the sponsored orphaned child.

 

2. Preparing, distributing and receiving Sadaqa Boxes

In light of his general guardianship over orphaned children and the needy, Al-Sayyid Al-Sistani has considered the act of placing money in Al-Ayn’s Sadaqa Boxes to be a transfer of ownership to him, on behalf of the orphaned children. Hence money placed in Al-Ayn’s Sadaqa boxes is considered Sadaqa Maqbootha (Received Sadaqa), and the rewards of Sadaqa are reaped immediately.

These funds are an important resource in providing support to thousands of orphaned children. Different departments work together to ensure the donations made by Sadaqa boxes reach the intended beneficiaries.  This includes:

  • Manufacturing Sadaqa Boxes in factories in accordance with the required security and health standards.
  • Shipping the Sadaqa boxes to the different countries that Al-Ayn operates in.
  • Distributing boxes to supporters through offices worldwide, fundraisers and postal services, and linking each box to a supporter through robust systems.
  • Collecting the boxes from supporters.
  • Opening the boxes and counting the amounts in them through special committees, documenting the process, and sending receipts to supporter who used the box.
  • Depositing the amounts in bank accounts to be sent to field offices and distributed to orphaned children in need.

 

3. Implementing Sadaqa Jariya projects

Al-Ayn has several Sadaqa Jariya (on-going charity) projects that provide continuous services to orphaned children and their families registered with Al-Ayn. This includes, housing complexes, vocational training centres, health clinics and more.

The legal, engineering and other departments work on this area, and the operational procedures that contribute to this include:

  • Receiving endowments from real estate, lands and others, after ensuring the possibility of benefiting from them.
  • Carrying out legal registration procedures for real estate and land received.
  • Carrying out the necessary studies on potential projects in order to establish projects that are of greater benefit to registered families.
  • Developing the necessary engineering plans for the construction of projects in accordance with the approved standards.
  • Following up the construction of projects and meeting the required professional standards.
  • Following up the cost of projects and coordinating with departments to obtain the necessary donations to complete the projects.
  • Managing projects after completion, including maintenance, sustainability, and continued service provision.

 

4. Following up on the various needs of orphaned children

Al-Ayn follows up on the needs of registered orphaned children, through coordination between different departments. This includes:

  • Seeking the legal procedures required to obtain the missing identification documents of families before registering them.
  • Visiting families on a regular basis to follow up on their different needs.
  • Receiving, storing, and distributed donations in kind to registered families and documenting all of that.
  • Documenting the health and psychological conditions of registered orphaned children, and coordinating with specialists, clinics and hospitals to arrange the necessary treatment.
  • Following up on the educational status of registered orphaned children, including visiting schools and coordinating with institutions and teachers to conduct educational courses.
  • Developing architectural plans for rebuilding and refurbishing orphaned children’s houses.
  • Securing contracts with a number of health centres that deal with the medical treatment of orphaned children and their mothers.
  • Providing centres that deal with the development of orphaned children and helping them overcome many of the challenges they are going through.

 

5. Fundraising

Al-Ayn’s ability to provide its services and expand its work depends on the donations received. The Communications department and other departments work together to develop marketing strategies to promote the work of Al-Ayn and fundraise. This includes:

  • Print publications that explain the work of Al-Ayn and how it can be supported
  • Designing websites and preparing them appropriately to receive donations
  • Social media content
  • Marketing emails
  • Digital ads
  • Having introductory stalls to promote the work of the foundation
  • Organising events to spread the world of AL-Ayn’s activities

Above are examples of the work covered by the operational budget, and other departments likewise work to ensure services are provided to our beneficiaries. For example the Financial department that monitors all financial statements and transactions and the Legal department that follows up all legal affairs of the Al-Ayn’s work in various fields and others.

 

Sources of funding for our operational budget

Up until now Al-Ayn has been able to fund its operational budget through the following sources of funding:

1. Support from the office of Al-Sayyid Al-Sistani

Al-Ayn has had the direct support and blessings of Al-Sayyid Al-Sistani. The office of Al-Sayyid Al-Sistani has supported most of the operational costs of Al-Ayn since its inception. Read our most recent Ijaza here or read more about our work on the official Al-Sayyid Al-Sistani website here.

2. Profitable Sadaqa Jariya projects

Al-Ayn have several profitable Sadaqa Jariya projects across Iraq. Some of the money generated by these projects is used to support the operational costs of Al-Ayn, as stipulated by the donors of these projects in the waqf or hiba associated with them.

3. Supporters contributing to operational costs

We have supporters that like to contribute to the operational costs of Al-Ayn to ensure operations run smoothly and that we can reach even more orphaned children living in poverty. Some cover specific programme costs or a certain aspect of our work, while others support the overall operational budget.

 

Reward of donating towards the operational budget

According to religious narrations, there is a great reward for those who contribute to the continuity of the services provided by non-profit charitable organisations, such as Al-Ayn with what it provides to eligible orphaned and needy children. This contribution is achieved through supporting the operational budget of Al-Ayn. This is because these services achieve many titles mentioned in religious texts, and this extends to the Al-Ayn team in all countries, from employees, volunteers, supporters and donors. These titles include:

 

1. The people of goodness (ma’aruf)

Abu Hamza al-Thumali said: Abu Ja’far (as) said: ((Allah Almighty has made for goodness (ma’aruf) people from his creation, whom he made doing goodness loved to them, and directed those who want goodness towards them, and facilitated for them to perform it as he facilitated rain for dry land to revive it and revive its people)).

So the people of goodness, are such through a blessing from Allah. They love to do goodness, and Allah Almighty directs those who want goodness towards the people of goodness to request it from them, and then He facilitates for the people of goodness to perform it, and among the means of facilitation is what Al-Ayn does through its various departments.

Not everyone can be from the people of goodness, but they are people who sought to do so, so Allah facilitated that for them. And one of the means of facilitation is the services provided by Al-Ayn to donors who are from the people of goodness. Abu Yaqzan reported that Imam al-Sadiq (as) said: “Not everyone who likes to do goodness to people does it, and not everyone who desires it can do it. Nor everyone who is able to do it is permitted to do so, and if the desire, ability and permission are combined, there is happiness for the seeker and the one who is sought)).

Another narration refers to the reward of those who achieve the title of the people of goodness, so Imam Abu Abdullah Al-Sadiq (as) said: ((The companions of the Messenger of Allah (peace be upon him) said: O Messenger of Allah, may our fathers and mothers be sacrificed for you, the people of goodness in this world were known for their goodness, so what are they known for in the Hereafter? He said: if Allah enters the people of Paradise into Paradise, He orders a good fragrant smell that sticks to the people of goodness. So none of them would pass by a group of people in Paradise, except that they smell the fragrance, and they say this is from the people of goodness))

Ishaq ibn ‘Ammar also reported that Abu ‘Abd-Allaah (as) said: “Paradise has a door called goodness (ma’aruf) only the people of goodness can enter from it, and the people of goodness in this world are the people of the goodness in the Hereafter.”

 

2. Doing good deeds

We should all strive in our worldly life in order to ensure our destiny in the hereafter, so we participate in good deeds whenever the opportunity arises, and Allah Almighty has said: ‘They believe in Allah and the Last Day, encourage good and forbid evil, and race with one another in doing good. They are truly among the righteous’ (3:114) and the Almighty saidWe also made them leaders, guiding by Our command, and inspired them to do good deeds, establish prayer, and pay alms-tax. And they were devoted to Our worship’ (21:73).

One of the signs of the one who fears their fate in the hereafter is their continuous pursuit of good deeds, and the Commander of the Faithful (as) said, as in Nahj al-Balaghah: ((Whoever expects death hastens to good deeds)).

Indeed, it is the prayer of the believer who watches himself and hopes for good, as stated in the Sahifa Al-Sajjadiya: ((And facilitate me the path of good deeds to you, and the competition to it from where you ordered), and this prayer urges the believer to seek the ways of good deeds and even race to them and rise to compete with others to do this good.

Imam Al-Sajjad (as) confirms this in his supplication in the Munajat of the obedient: (My God, place me among the chosen, the good, join me to the righteous, the pious, the first to reach generous gifts, the swift to come upon good things, the workers of the enduring acts of righteousness, the strivers after elevated degrees.))

This title, in the same way that it applies to donors who give to the poor and needy, also applies to those who seek to provide this from those working in Al-Ayn, and even volunteers who sacrifice their time for the sake of doing good that benefits vulnerable groups. It is certain that those who contribute to the continuity and expansion of good work are among those who rush to good deeds and follow their paths, and are inspired to do good.

 

3. Fulfilment of needs (haajat)

All the work of Al-Ayn is aimed at fulfilling the needs of the poor and needy, and everyone who contributes to the continuity of this work participates in fulfilling the needs of those poor individuals, especially orphaned children who are in dire need of those who facilitate their affairs and meet their needs, through feeding them, clothing them, providing housing for them, treating their ill, empowering them and developing them. All these things are needs that workers in Al-Ayn seek to fulfil. Therefore, all the narrations mentioning the rewards of fulfilling needs encompass the teams working in  Al-Ayn and those who support them and participate with them in performing this task. It clearly also applies to those who enable them to meet and fulfil these needs, as contributing to the operational budget mainly serves to meet these needs. Without that, many of the ways that cause them to be met are closed.

Among those narrations is what was narrated by Muammar bin Khallad who said: I heard Abu al-Hasan (as) say: ((Allah has servants on earth who seek to fulfil the needs of people. Thise are the ones who are safe on the Day of Resurrection, and whoever brings pleasure to a believer will rejoice in his heart on the Day of Resurrection)).

Just seeking to meet the needs of a needy individual, and not necessarily fulfilling it, is sufficient for a person to be safe on the Day of Resurrection. It is certain that whoever contributes to supporting workers in an organisation like Al-Ayn achieves this title, as through their contribution they become one who seeks to fulfil needs of people.

The other title included in this text is bringing pleasure. This title also makes those who contribute to supporting the work of Al-Ayn a partner in bringing pleasure to that family or that individual, as both the one who donates to the poor and the one who contributes to the money reaching the poor, through their efforts or money is a partner in bringing pleasure and receives the reward of bringing that pleasure.

 

4. Relief of the needy

It is reported that Zaid Al-Shaham said: I heard Abu Abdullah (as) say: ((Whoever rescues his desperate believing brother, and relieves his anguish and helps him to succeed in his need, Allah Almighty has written for him seventy-two mercies from Allah. One of which He will hasten for him to fix his livelihood, and save him seventy-one mercies for the horrors of the Day of Resurrection)).

The one who gives relief isn’t just the one who donates their money, it is also the one who facilitates for that money to reach the person in need. As without this effort to deliver the money, the title of relief for the needy will not be achieved.

 

5. Relief of distress

The same is also true of what was mentioned in the relief of distress. Thareeh Al-Muharabi said: I heard Abu Abdullah (as) say: ((Any believer who relieves the distress of a believer, and he is facing difficulty, Allah will facilitate his needs in this world and the hereafter.)).

 

6. Other Titles

There are several other titles that apply to those who contribute to supporting all the work carried out by Al-Ayn, including supporting its operational budget, supporting a specific activity, or participating in the production of some of what it provides to orphaned children or donors in order to collect their donations. Those titles such as feeding the poor, clothing the needy, kindness to the weak, serving the poor, etc., and in each of them, there are many narrations indicating the high status of those to whom this applies.

In addition, anyone who contributes to one of the services of Al-Ayn is included in the reward of that service. For example, whoever participates in the service of achieving sponsorship is a partner in the reward of sponsorship, so he is one of those who contributed to the sponsorship of this  orphaned child. Similarly one who participates in achieving received Sadaqa for donors is encompassed by the narrations mentioning the reward of Sadaqa. And whoever contributes to the manufacturing the box or the costs of delivering it to the donor as well as returning it to Al-Ayn, is included by the narrations of the reward of Sadaqa. And so on with other types of donations.

 

Accepting donations towards our operational costs

Based on the above narrations, and in view of the importance of contributing towards operational costs for our supporters themselves, just as it is important for orphaned children and the needy, because of its impact it has for them in this world and the hereafter, and in order to continue the work of Al-Ayn and expand it to include other countries and other sections of society and provide more services, permission was sought from the supreme religious authority, Al-Sayyid Al-Sistani, in order to give permission for Al-Ayn to receive what helps it to continue and expand. The permission came from him to secure the necessary expenditure for the continuation of the work of Al-Ayn and its branches and offices around the world through the donations mentioned in the authorisation, taking into consideration conditions and restrictions. This permission includes deducting what is necessary from donations received by Al-Ayn.

Therefore, we have decided to open the way for donors to support the operational budget of Al-Ayn in order to ensure continuity and expansion, hence open a new door for donating and obtaining reward. This includes, at this stage, the following, and in the future Al-Ayn will develop appropriate plans in accordance with the above permission of Al-Sayyid Al-Sistani.

 

Optional contributions

Supporters will have an optional choice to donate an additional amount towards operational costs at checkout page on our websites, when making any type donation.

If you have any questions, please get in touch by email [email protected] or phone call 1-877-NEW-HOPE.