Charity & Dues

Khums is an Islamic income tax, which is 1/5 (20%) of the remaining of yearly income, after all legitimate expenses have been paid.

Notes:

• The remaining sum after the 20% reduction does not have to be taxed again for the following years if it has not been used.
• The amount of tax paid must be given to the Marja’ (jurist) through his offices or representatives (who are authorized in writing), to be distributed, under the supervision of Marji’ for the sake of educating, building and promoting the Muslim community and teaching the true message of Islam in general (i.e. helping the poor and needy, building or contributing toward hawzahs (seminaries, supporting clergy, Islamic centers, Islamic schools, etc.)
• Sayyid Sistani has issued an important verdict about Khums receipts. (Click here to view the original.)
• IMAM accepts khums to use for purposes mentioned above in the United States. For larger khums amounts, it is recommend to submit your khums payment by mail by personal or cashiers check, to avoid credit card fees, which I.M.A.M. covers through non-khums funding.
• To read more about the jurisprudence details of khums click here.

A general donation toward Orphan causes in the United States. This project is maintained entirely through volunteer efforts and 100% of all donations go to the orphans with absolutely no deduction for operative costs or fees.

This form has been made available for those individuals who wish to allocate their khums contributions toward Orphan causes in the United States and obtain the required religious receipt. In compliance with the order and direction of the Office of Grand Ayatullah Sayyid al-Sistani, I.M.A.M. will redirect 50% of khums to the My Orphans project and utilize the remaining for other religious needs.

The Holy Prophet (pbuh&hp) is reported to have said: “Whoever provides iftar [food for breaking the fast] of a fasting person in it [the month of Ramadan], will be granted forgiveness for his sins.” [Al-Burujurdy, Jami ahadith al-Shia, vol. 9. p. 268]

Everyone is invited to provide iftar for local needy people who are fasting in the blessed month of Ramadan. For only $15.00 (US), you can provide a full meal to a needy fasting person who is otherwise not able to provide iftar for themselves, and earn spiritual rewards. Please note the following:

The $15.00 (US) amount covers one complete iftar (a full meal) and the expenses associated with it. If your donation arrives after the 10th of Ramadan, then the money will be spent feeding the poor in general. Please share this initiative with all those you love and wish well in life.

Fidyah is with regards to fasting only. It is a form of compensation for not being able to fast during the holy month of Ramadhan, due to illness or pregnancy, by feeding needy persons. For more details about Fidyah please see the following resources: Islamic Law A, Islamic Law B, and Islamic Law C. $5.00 (US) is the minimum amount required for I.M.A.M. to implement this service.

Kaffarah for Delaying Make-Up (Qada) Fast – A penalty that is paid for delaying the make-up (Qada) fast that it is not completed before the arrival of the next month of Ramadan, whereby one must feed 1 needy person, or delegate an appropriate person or entity to feed the needy person.
Kaffarah for Fast –  A penalty for one’s sins. For example: breaking fast intentionally during the holy month of Ramadhan without a valid reason, whereby one must feed 60 needy persons, or pay an amount that will satisfy this case.  For more details about Kaffarah for Fasting, see the following on Islamic Law.
Kaffarah for Oath – A penalty for one’s sins. For example: if one swears on something false to be true, or swears to do something specific but does not, he must feed 10 needy persons, or pay an amount that will satisfy this case.  For more details about Oath, see the following on Islamic Law.

A promise made to God that an act (i.e. prayer of thanks, giving a donation or paying a specified sum of money, holding a religious celebration, or basically anything pertaining to a religious matter) will be performed or fulfilled if one receives what he or she has wished for. If you have a specific intention with your Nather, please explain it in detail in the “Remarks” section provided.

Not to be confused with Zakat al-Fitrah, according to the Ahl al-bayt school of thought, this Zakat is required to be paid by farmers who grow wheat, barley, dates, and raisins above certain amounts, and by farmers who raise more than a certain number of camels, cows, sheep, and goats. Click here for more details.

This type of Zakat should be set aside before the eve of Eid al-Fitr, any time during the month of Ramadan, and paid on Eid day to the deserving poor or to the office of the Marja’ or his authorized representative. A duty-bound person must pay zakat al-Fitrah on behalf of themselves and their dependents including guests who arrive before the eve of Eid and stay the night. The amount of zakat al-Fitrah is 6.6 pounds of a common basic food commodity such as rice or wheat (flour). Therefore, the dollar amount given is the estimated equivalent value of 6.6 pounds of the basic food commodity.

General ruling: Seizing or using the property of another person without their permission is considered a usurpation (ghasb). Therefore, it is obligatory for the usurper to repent to God and to restore or reimburse what they have usurped to the rightful owner through the following steps: First step: Restore the usurped property or pay its monetary equivalent directly to the rightful owner, or to their inheritors if the owner is deceased. If this is not possible for any reason, one must resort to the following step(s): Second step: Restore the usurped property or pay its monetary equivalent indirectly to its rightful owner, or to their inheritors if the owner is deceased. An example could be something like anonymously mailing a cashier’s check. If this is not possible for any reason, one must resort to the following step: Third step: Give the usurped amount to the poor as alms (sadaqah) on behalf of its owner. However, based on obligatory precaution, this should be done after receiving permission from the supreme religious authority (marja) or his authorized representative. If a person is unable to pay the amount in full or even partially, they must pay what they are capable of and entrust another person to fulfill the rest in the event of their death. *If the usurped amount is unknown, one is only required to pay the minimum amount that they are certain of. For example, if the exact amount is unknown, and believed to be either $100 or $150, it is enough to pay $100. However, it is advisable to pay more to ensure that the actual amount is paid in full.

A highly recommended and favored kind of worship is donation that is given in the sake of Allah. Since donations are optional, not mandatory, they are used to serve the general needs of Islam and Muslims.