Alms (, ) or almsgiving involves giving to others as an act of virtue, either materially or in the sense of providing capabilities (e.g. education) for free. It exists in a number of religions and regions. The word, in the modern English language, comes from the Old English ælmesse, ælmes, from Late Latin eleemosyna, from Greek ἐλεημοσύνη eleēmosynē "pity, alms", from ἐλεήμων eleēmōn "merciful", from ἔλεος eleos "pity".

The American Le Mans Series presented by Tequila Patrón (ALMS) was a sports car racing series based in the United States and Canada. It consisted of a series of endurance and sprint races, and was created in the spirit of the 24 Hours of Le Mans.