Company: FUFU
Filing Date: 2025-07-08
Form Type: F-3
Source: 0001213900-25-061902
Chunk: 38

Company: Bitfufu Inc.
Filing Date: 2025-07-08
Form: F-3
Chunk 38
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. tax laws, such as, for example:

| ● | banks or other financial institutions, underwriters, or insurance companies; |

| ● | brokers or dealers in securities or currencies or holders that are traders in securities who elect to apply a mark-to-market method of accounting; |

| ● | real estate investment trusts and regulated investment companies; |

| ● | tax-exempt organizations, qualified retirement plans, individual retirement accounts, or other tax-deferred accounts; |

| ● | expatriates or former citizens or long-term residents of the United States; |

| ● | subchapter S corporations, partnerships or other pass-through entities or investors in such entities; |

| ● | any holder that is not a U.S. Holder; |

| ● | holders of Class B Ordinary Shares; |

| ● | dealers or traders in securities, commodities or currencies; |

| ● | grantor trusts; |

| ● | persons subject to the alternative minimum tax; |

| ● | U.S. persons whose “functional currency” is not the U.S. dollar; |

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| ● | persons who received shares of Class A Ordinary Shares through the issuance of restricted stock under an equity incentive plan or through a tax-qualified retirement plan or otherwise as compensation; |

| ● | persons who own (directly or through attribution) 10% or more (by vote or value) of the issued shares of BitFuFu (excluding treasury shares); |

| ● | persons that hold Warrants or other rights to acquire Class A Ordinary Shares; or |

| ● | holders holding Class A Ordinary Shares as a position in a “straddle,” as part of a “synthetic security” or “hedge,” as part of a “conversion transaction,” or other integrated investment or risk reduction transaction; |

As used in this prospectus,
the term “U.S. Holder” means a beneficial owner of Class A Ordinary Shares for U.S. federal income tax purposes:

| ● | an individual who is a citizen or resident of the United States; |

| ● | a corporation (or other entity that is classified as a corporation for U.S. federal income tax purposes) that is created or organized in or under the laws of the United States or any State thereof or the District of Columbia; |

| ● | an estate the income of which is subject to U.S. federal income tax regardless of its source; or |

| ● | a trust (i) if a court within the United States is able to