UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of the Securities Exchange Act of 1934
Date of Report (date of earliest event reported): May 3, 2018
Boston Capital Tax Credit Fund V L.P.
(Exact name of registrant as specified in its charter)
| Delaware (State or other jurisdiction of incorporation) | 333-109898 (Commission File Number) | 14-1897569 (IRS Employer Identification No.) | ||
Boston, Massachusetts 02108 | ||||
Registrant's telephone number, including area code:(617) 624-8900 | ||||
Check the appropriate box if the Form 8-K filing is intended to simultaneously satisfy the reporting obligation of the registrant under any of the following provisions:
| ☐ | Written communications pursuant to Rule 425 under the Securities Act | |
| ☐ | Soliciting material pursuant to Rule 14a-12 of the Exchange Act | |
| ☐ | Pre-commencement communications pursuant to Rule 14d-2(b) Exchange Act | |
| ☐ | Pre-commencement communications pursuant to Rule 13e-4(c) Exchange Act |
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).
Emerging growth company ☐
If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐
Item 1.01. Entry into a Material Definitive Agreement.
On May 3, 2018, the general partner of Boston Capital Tax Credit Fund V Limited Partnership, a Delaware limited partnership (the “Partnership”), adopted a First Amendment to the Agreement of Limited Partnership (the “Amendment”) of the Partnership. The Amendment is in response to certain changes to the Internal Revenue Code enacted by the Bipartisan Budget Act of 2015, specifying that the general partner shall also serve as partnership representative under the new partnership audit and adjustment procedures for tax years beginning in 2018. The foregoing description of the Amendment does not purport to be complete and is qualified in its entirety by reference to the complete text of the Amendment, a copy of which is filed as Exhibit 4.1 to this Current Report and is incorporated herein by reference.
Item 9.01. Financial Statements and Exhibits.
| (c) | Exhibits | |
| Number | ||
| 4.1 | First Amendment to Agreement of Limited Partnership of Boston Capital Tax Credit Fund V L.P. dated May 3, 2018. | |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
BOSTON CAPITAL TAX CREDIT FUND V L.P.
By: Boston Capital Associates V L.L.C., its General Partner
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Date: May 3, 2018 | By: | /s/ John P. Manning John P. Manning
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