Company: SQFTP
Filing Date: 2025-10-14
Form Type: 424B5
Source: 0001493152-25-018010
Chunk: 122

Company: Presidio Property Trust, Inc.
Filing Date: 2025-10-14
Form: 424B5
Chunk 122
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ENDED AS TAX ADVICE. INVESTORS SHOULD CONSULT THEIR TAX ADVISORS WITH RESPECT TO THE APPLICATION OF THE U.S. FEDERAL INCOME TAX LAWS TO THEIR PARTICULAR SITUATIONS AS WELL AS ANY TAX CONSEQUENCES OF THE PURCHASE, OWNERSHIP AND DISPOSITION OF OUR CAPITAL STOCK ARISING UNDER OTHER U.S. FEDERAL TAX LAWS (INCLUDING ESTATE AND GIFT TAX LAWS), UNDER THE LAWS OF ANY STATE, LOCAL OR NON-U.S. TAXING JURISDICTION OR UNDER ANY APPLICABLE TAX TREATY.

For purposes of this discussion, a “U.S. holder” is a beneficial owner of our capital stock that, for U.S. federal income tax purposes, is or is treated as:

| ● | an                                                                                                                               
 individual who is a citizen or tax resident of the United States and who owns our capital stock directly or through              
 an entity that is disregarded for U.S. federal income tax purposes;                                                              |
| ● | a                                                                                                                                
 corporation created or organized under the laws of the United States, any state thereof, or the District of Columbia that is not 
 an “S corporation” as defined in Section 1361 of the Code;                                                                       |
| ● | an                                                                                                                               
 estate, the income of which is subject to U.S. federal income tax regardless of its source; or                                   |

| 40 |

| ● | a                                                                                                                             
 trust that (1) is subject to the primary supervision of a U.S. court with respect to its administration and under the control 
 of one or more “United States persons” (within the meaning of Section 7701(a)(30) of the Code) or (2) has a valid election    
 in effect to be treated as a United States person for U.S. federal income tax purposes.                                       |

For purposes of this discussion, a “non-U.S. holder” is any beneficial owner of our capital stock that is neither a U.S. holder, an entity treated as a partnership for U.S. federal income tax purposes, or a corporation created or organized under the laws of the United States, any state thereof, or the District of Columbia, that is an “S corporation” as defined in Section 1361 of the Code.

If an entity treated as a partnership or an S corporation for U.S. federal income tax purposes holds our capital stock, the tax treatment of a partner in the partnership or shareholder in the S corporation will depend on the status of the partner