Khums and Tax Deductions

Does paying taxes absolve one from the obligation of khums?

Answer: Khums is a spiritual, religious obligation with its own philosophy, causes, and resulting benefits, just as its avenues of expenditure are specific and restricted—as we mentioned in the introduction of the book. On the other hand, the taxes imposed by the state on citizens have their own causes, motives, and specific avenues of expenditure.

Consequently, a citizen is religiously obligated to pay khums if it is applicable. Likewise, by virtue of their being a citizen who has rights and owes duties, they are obligated to abide by the laws of the country in which they live, and they have no right to violate them and bring harm upon themselves.

• Question: Is it permissible to violate the laws of non-Islamic countries?
  Answer: It is not permissible if doing so contravenes a commitment you made to them to observe the laws in force there.⁸⁵

Can I deduct khums payments if I donate to a non-profit religious institution holding a federal 501(c)(3) status?

As long as the legal tax expert confirms the validity of the documentation of the entity to which you are donating, establishing that it is tax-exempt and that you can deduct your contributions from your taxes, then there is no issue with counting your khums payments made to an entity authorized to receive khums while simultaneously designating them as tax-exempt, deductible donations.

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85. Ruling on the website of His Eminence Sayyid al-Sistani’s office – https://www.sistani.org/english/book/46/2051 ↩