Company: SQFTP
Filing Date: 2025-12-15
Form Type: S-11
Source: 0001493152-25-027787
Chunk: 67

Company: Presidio Property Trust, Inc.
Filing Date: 2025-12-15
Form: S-11
Chunk 67
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 or reimburse reasonable expenses in advance of final disposition of a proceeding to:

| ● | any                                                                                                                                     
 present or former director or officer who is made or threatened to be made a party to, or witness in, a proceeding by reason of his     
 or her service in that capacity; or                                                                                                     |
| ● | any                                                                                                                                     
 individual who, while a director or officer of our Company and at our request, serves or has served as a director, officer, partner,    
 trustee, member or manager of another corporation, real estate investment trust, limited liability company, partnership, joint venture, 
 trust, employee benefit plan or any other enterprise and who is made or threatened to be made a party to, or witness in, the proceeding 
 by reason of his or her service in that capacity.                                                                                       |

Our charter and bylaws also permit us to indemnify and advance expenses to any individual who served any of our predecessors in any of the capacities described above and any employee or agent of us or any of our predecessors.

We have entered into an indemnification agreement with each of our directors and executive officers that provides for indemnification to the maximum extent permitted by Maryland law. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors or executive officers, we have been informed that in the opinion of the SEC such indemnification is against public policy and is therefore unenforceable.

Indemnification Agreements

We have entered into an indemnification agreement with each of our directors and executive officers. Insofar as indemnification for liabilities arising under the Securities Act may be permitted to directors or executive officers, we have been informed that in the opinion of the SEC such indemnification is against public policy and is therefore unenforceable.

| 43 |

<div align='center'>U.S. FEDERAL INCOME TAX CONSIDERATIONS</div>

The following is a general summary of certain material U.S. federal income tax considerations regarding our election to be taxed as a real estate investment trust (“REIT”) and this offering of our Series A Common Stock, which we refer to in this discussion as our “capital stock”. For purposes of this discussion, references to “we,” “our” and “us” mean only Presidio Property Trust, Inc. and do not include any of its subsidiaries, except as otherwise indicated. This summary is for general information only and is not intended to nor should it be construed as tax advice. It may not address all of the U.S. federal income tax consequences that may