Islamic Real Estate Investment Trusts (IREITs) have certain differentiating features from conventional REITs to comply with Shariah principles. IREITs can only purchase property and rent it out, with the income coming from halal sources like rental income and capital gains from property appreciation. The properties cannot be leased to entities involved in haram activities and certain businesses are considered undesirable tenants. Any financing must be done through Shariah compliant means without interest, and excess cash must be held in Shariah compliant investment accounts. IREITs aim to generate returns for investors while adhering to Islamic investment guidelines.