Company: EGP
Filing Date: 2025-12-05
Form Type: 424B5
Source: 0001140361-25-044550
Chunk: 51

Company: EASTGROUP PROPERTIES INC
Filing Date: 2025-12-05
Form: 424B5
Chunk 51
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 refer to the applicable prospectus supplement for any amendments, additions or changes to this summary. Except as otherwise noted, references in this discussion of “Certain U.S. Federal Income Tax Considerations” to “we,” “our,” “us” and “our company” refer to EastGroup Properties, Inc. and not the Operating Partnership or any of our subsidiaries. For purposes of this discussion, the term “corporation” includes any entity treated as a corporation for U.S. federal income tax purposes, and the terms “stock,” “shares” and similar terms, when referring to ownership interests in an entity, means interests treated as equity in any entity treated as an association taxable as a corporation for U.S. federal income tax purposes. For purposes of this discussion, the term “partnership” includes any entity treated as a partnership for U.S. federal income tax purposes, and the term “partner” includes any person treated as a member of a partnership for U.S. federal income tax purposes. Currently, the Operating Partnership is an entity disregarded as separate from us for U.S. federal income tax purposes, as discussed further below in “— Qualified REIT Subsidiaries and Disregarded Entities.” Taxation of our Company We have elected to be taxed as a REIT under Sections 856 through 860 of the Code. We believe that we have been organized and operated in conformity with the requirements for qualification and taxation as a REIT under the Code beginning with our taxable year ended November 30, 1969 and that our intended manner of operation will enable us to continue to meet the requirements for qualification and taxation as a REIT for U.S. federal income tax purposes. Qualification and taxation as a REIT depend upon our ability to meet and to have met, through actual annual (or in some cases quarterly) operating results, requirements relating to income, asset ownership, distribution levels and diversity of share ownership, and the various other REIT qualification requirements imposed under the Code, as in effect for each applicable taxable period. Given the complex nature of the REIT qualification requirements, the ongoing importance of factual determinations (including with respect to matters that we may not control or about which it is not possible to obtain all the relevant facts) and the possibility of future changes in our circumstances, we cannot provide any assurance that our actual operating results have satisfied or will satisfy the requirements for qualification and taxation as a REIT under the Code for any particular taxable year. In connection with the filing of this prospectus, our tax counsel