Document_And_Entity_Informatio
Document And Entity Information (USD $) | 12 Months Ended |
Dec. 31, 2014 | |
Document Information [Line Items] | |
Document Type | 10-K |
Amendment Flag | FALSE |
Document Period End Date | 31-Dec-14 |
Document Fiscal Year Focus | 2014 |
Document Fiscal Period Focus | FY |
Entity Common Stock, Shares Outstanding | 1,000 |
Entity Registrant Name | BCTC IV ASSIGNOR CORP |
Entity Central Index Key | 1003815 |
Current Fiscal Year End Date | -19 |
Entity Filer Category | Smaller Reporting Company |
Entity Well-known Seasoned Issuer | No |
Entity Voluntary Filers | No |
Entity Current Reporting Status | Yes |
Entity Public Float | $0 |
Condensed_Balance_Sheets
Condensed Balance Sheets (USD $) | Dec. 31, 2014 | Dec. 31, 2013 |
ASSETS | ||
Investment in limited partnership (note B) | $100 | $100 |
LIABILITIES | ||
Subscription payable | 100 | 100 |
Stockholder's equity | ||
Common stock - 1,000 shares authorized, issued and outstanding, $1 par value per share | 1,000 | 1,000 |
Less: subscription receivable | -1,000 | -1,000 |
Stockholder's equity | 0 | 0 |
Liabilities and Equity | $100 | $100 |
Condensed_Balance_Sheets_Paren
Condensed Balance Sheets [Parenthetical] (USD $) | Dec. 31, 2014 | Dec. 31, 2013 |
Common stock, shares par value (in dollars per share) | $1 | $1 |
Common stock, shares authorized | 1,000 | 1,000 |
Common stock, shares issued | 1,000 | 1,000 |
Common stock, shares outstanding | 1,000 | 1,000 |
ORGANIZATION
ORGANIZATION | 12 Months Ended |
Dec. 31, 2014 | |
Organization, Consolidation and Presentation of Financial Statements [Abstract] | |
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] | NOTE A - ORGANIZATION |
BCTC IV Assignor Corp. (the "Corporation") was organized on October 12, 1993 under the laws of the State of Delaware to act as the assignor limited partner of, and to acquire and hold a limited partnership interest in, Boston Capital Tax Credit Fund IV L.P. (the "Limited Partnership"). The Corporation will assign units of beneficial interest in its limited partnership interest to persons who purchase Beneficial Assignee Certificates (BACs), on the basis of one unit of beneficial interest for each BAC. The Corporation will not have any interest in profits, losses or distributions on its own behalf. | |
INVESTMENT_IN_LIMITED_PARTNERS
INVESTMENT IN LIMITED PARTNERSHIP | 12 Months Ended |
Dec. 31, 2014 | |
Equity Method Investments and Joint Ventures [Abstract] | |
Cost-method Investments, Description [Text Block] | NOTE B - INVESTMENT IN LIMITED PARTNERSHIP |
On October 12, 1993, the Corporation was admitted as the assignor limited partner in Boston Capital Tax Credit Fund IV L.P. The Limited Partnership was formed to invest in real estate by acquiring, holding, and disposing of limited partnership interests in operating partnerships which will acquire, develop, rehabilitate, operate and own newly-constructed, existing or rehabilitated low-income apartment complexes. The Corporation has recorded its $100 investment at cost. | |
INVESTMENT_IN_LIMITED_PARTNERS1
INVESTMENT IN LIMITED PARTNERSHIP (Details Textual) (USD $) | 12 Months Ended | |
Dec. 31, 2014 | Dec. 31, 2013 | |
Subsidiary of Limited Liability Company or Limited Partnership [Line Items] | ||
Cost Method Investments | $100 | $100 |
Limited Liability Company or Limited Partnership, Business, Formation Date | 12-Oct-93 |