Khums Authorization Application

Application form requesting religious permission (ijazah) from the Religious Authority (marja’) to accept and spend religious dues (khums) for the support of Shia Non-Profit Institutions

In observance of the religious and legal responsibilities, and out of a concern for safeguarding the public property of the Shia Muslim community due to the use of Khums funds, obtaining religious permission (Ijazah) requires the following:

1 – The institution (e.g., worship house (masjid), school, Islamic center, Academy, … etc.) as described in the attached Application Information (the “Institution”) must:

• Be duly recognized as a nonprofit institution at the State and/or Federal levels. Supporting documentation may include, but is not limited to, a valid 501(c)(3) tax-exempt determination letter, 1023 Form, SS-4 Form, and Articles of Incorporation.
• Be conduct all activities, programs, and operations exclusively in accordance with the creed and jurisprudence of the Twelver Imami Shia Islamic faith.
• Be independent from and not affiliated with any partisan or political faction.
• Be maintain a governing board (whether trustees or directors) composed of no fewer than three individuals, none of whom may be family members of one another. All directors must be recognized for their integrity and piety as practicing Twelver Imami Shia Muslims, a status to be affirmed by scholarly endorsement or community testimony.

2- The following documents must be uploaded in the “Supporting Documents” field below:

• A copy of the Institution’s current Bylaws. The Bylaws must contain a permanent article – not subject to amendment or removal – that:
  • Explicitly states that the Institution and its properties are to be used solely for the benefit of Twelver Imami Ja’fari Shia Muslims.
  • Confirms that, in the event of dissolution, confiscation, destruction, or similar circumstances, ownership of the Institution’s property (if any) must be transferred to entities of similar religious identity, objectives, and activities, in compliance with IRS requirements and applicable law.
• A Certificate of Good Standing or Active Status is issued by the state of incorporation and by any state(s) in which the Institution is operating.
• An official, valid document identifying the Institution’s current officers.

3 – With respect to the Institution’s property, if any, one of the following must be provided:

• Official documentation demonstrating that the property is titled in the name of the Institution and not in the name of any individual(s); or
• A signed and notarized letter from the current owner(s) of the property being used for the Institution’s activities, expressly affirming that ownership of the property will, in due course, be transferred to the Institution.

4 – A written request on behalf of the Institution, signed by no fewer than three (3) board members, addressed to His Eminence, the Grand Religious Authority, which shall include the following:

• The legal name of the Institution, its registered address, and the contact information of at least three (3) board members.
• A description of the size of the community served, its specific needs, and the nature of the activities conducted by the Institution.
• A statement of the Institution’s financial needs to support its activities (e.g., religious educational programs and projects, building repairs, expansion initiatives, property acquisitions, or debt repayment — specifying both the amount of debt and the actual value of the property/building).An acknowledgment that authorization to utilize religious funds is restricted solely to the purposes detailed in the request, and that any other use requires prior approval from the Jurist.
• A declaration containing the following statement: “We, the undersigned, pledge to abide by the directives of the Grand Religious Authority concerning the use of religious dues to the extent authorized, and to remit the entire amount of such dues to the designated representative of the Grand Religious Authority in the United States, after which the authorized portion will be disbursed to the Institution.”

Please note that the liaison office of the Religious Authority (I.M.A.M.) will review the Application for approval. If the Application is incomplete, I.M.A.M. may either return it in its entirety or request the missing information.

By signing this Application, the undersigned represents and warrants that he or she is duly authorized by the Institution named below to execute this Application, and further affirms that all information contained herein, as well as any separately provided documents or materials referenced herein, are true, complete, and accurate. The undersigned acknowledges and agrees that if any information provided is found to be false or inaccurate, any authorization granted by the Jurist permitting the Institution to receive khums may be revoked.

Khums Authorization Application

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Applicant Information

Applicant's Email *

Provide the email address of the main point of contact for this application.

Institution Name *

Website / URL

Address *

Address Line 1

Address Line 2

City

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Zip Code

Supporting Documents

File Upload *

Drag & Drop Files, Choose Files to Upload You can upload up to 10 files.

Upload supporting documents using this field.

Signature(s)

We, the signers below, agree to the above mentioned conditions and append all required documents to this application.

President (Full Name) *

First

Last

President's Phone # *

President's Email *

President's Signature *

Clear Signature

Secretary (Full Name) *

First

Last

Secretary's Phone # *

Secretary's Email *

Secretary's Signature *

Clear Signature

Treasurer (Full Name) *

First

Last

Treasurer's Phone # *

Applicant's Website Affirmation

Treasurer's Email *

Treasurer's Signature *

Clear Signature

Affirmation

By submitting this application, the undersigned represents and warrants that he or she is duly authorized by the Institution named herein to execute this Application, and further affirms that all information contained herein, as well as any separately provided documents or materials referenced herein, are true, complete, and accurate. The undersigned acknowledges and agrees that if any information provided is found to be false or inaccurate, any authorization granted by the Jurist permitting the Institution to receive khums may be revoked.

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