Boston Capital Tax Credit Fund Iv 10-K 24 Jun 22 2022 FY Annual report Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Mar. 31, 2022 USD ($) shares
Document Information [Line Items]
Document Type	10-K
Document Annual Report	true
Document Period End Date	Mar. 31, 2022
Document Transition Report	false
Entity Registrant Name	BF GARDEN TAX CREDIT FUND IV L.P.
Entity File Number	0-26200
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	04-3208648
Entity Address, Address Line One	101 Arch Street, 13th Floor
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02110
City Area Code	888
Local Phone Number	773-1487
Title of 12(b) Security	None
No Trading Symbol Flag	true
Entity Voluntary Filers	No
Security Exchange Name	NONE
Entity Well-known Seasoned Issuer	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float | $	$ 0
Entity Common Stock, Shares Outstanding | shares	0
Amendment Flag	false
Entity Central Index Key	0000913778
Current Fiscal Year End Date	--03-31
Document Fiscal Year Focus	2022
Document Fiscal Period Focus	FY
Auditor Name	CohnReznick LLP
Auditor Firm ID	596
Auditor Location	Bethesda, Maryland

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Mar. 31, 2022	Mar. 31, 2021
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	$ 0	$ 0
OTHER ASSETS
Cash and cash equivalents	2,370,898	10,819,585
Other assets	6,288	10,829
ASSETS	2,377,186	10,830,414
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	27
Accounts payable - affiliates	8,781,884	12,664,070
Capital contributions payable	785	785
LIABILITIES	8,782,669	12,664,882
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(7,296,726)	(1,450,880)
General partner	891,243	(383,588)
PARTNERS' CAPITAL (DEFICIT)	(6,405,483)	(1,834,468)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	2,377,186	10,830,414
Series 20
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(754,767)	(754,767)
General partner	754,767	754,767
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 21
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(898,231)	(898,231)
General partner	898,231	898,231
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 22
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(2,448,362)	(2,448,362)
General partner	2,448,362	2,448,362
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 23
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(224,264)	(224,264)
General partner	224,264	224,264
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 24
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	173,404	173,404
General partner	(173,404)	(173,404)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 25
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	219,815	219,815
General partner	(219,815)	(219,815)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 26
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	531,027
Other assets	0	75
ASSETS	0	531,102
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	2,199
Capital contributions payable	0	0
LIABILITIES	0	2,199
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	313,969	841,956
General partner	(313,969)	(313,053)
PARTNERS' CAPITAL (DEFICIT)	0	528,903
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	531,102
Series 27
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	133,264	133,264
General partner	(133,264)	(133,264)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 28
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	275,140	275,140
General partner	(275,140)	(275,140)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 29
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	108,768	164,236
Other assets	2,500	2,148
ASSETS	111,268	166,384
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	3,108,790	3,127,627
Capital contributions payable	785	785
LIABILITIES	3,109,575	3,128,412
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(2,629,677)	(2,593,761)
General partner	(368,630)	(368,267)
PARTNERS' CAPITAL (DEFICIT)	(2,998,307)	(2,962,028)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	111,268	166,384
Series 30
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(883,119)	(883,119)
General partner	883,119	883,119
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 31
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	353,529	353,529
General partner	(353,529)	(353,529)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 32
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	2,640,414
Other assets	0	74
ASSETS	0	2,640,488
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	4,847
Capital contributions payable	0	0
LIABILITIES	0	4,847
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	380,821	3,015,649
General partner	(380,821)	(380,008)
PARTNERS' CAPITAL (DEFICIT)	0	2,635,641
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	2,640,488
Series 33
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	3,040,636
Other assets	0	74
ASSETS	0	3,040,710
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	4,992
Capital contributions payable	0	0
LIABILITIES	0	4,992
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	196,294	3,231,141
General partner	(196,294)	(195,423)
PARTNERS' CAPITAL (DEFICIT)	0	3,035,718
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	3,040,710
Series 34
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	81,705	129,067
Other assets	0	74
ASSETS	81,705	129,141
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	2,488,268	2,469,776
Capital contributions payable	0	0
LIABILITIES	2,488,268	2,469,776
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(2,082,108)	(2,016,839)
General partner	(324,455)	(323,796)
PARTNERS' CAPITAL (DEFICIT)	(2,406,563)	(2,340,635)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	81,705	129,141
Series 35
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	223,088	223,088
General partner	(223,088)	(223,088)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 36
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	148,221	148,221
General partner	(148,221)	(148,221)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 37
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	205,359	205,359
General partner	(205,359)	(205,359)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 38
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	188,889	188,889
General partner	(188,889)	(188,889)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 39
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	196,043	196,043
General partner	(196,043)	(196,043)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 40
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	216,900	216,900
General partner	(216,900)	(216,900)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 41
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	408,743
Other assets	0	437
ASSETS	0	409,180
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	1
Accounts payable - affiliates	0	2,690,845
Capital contributions payable	0	0
LIABILITIES	0	2,690,846
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(987,713)	(2,009,681)
General partner	987,713	(271,985)
PARTNERS' CAPITAL (DEFICIT)	0	(2,281,666)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	409,180
Series 42
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	2,318,856
Other assets	0	82
ASSETS	0	2,318,938
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	36,736
Capital contributions payable	0	0
LIABILITIES	0	36,736
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	216,680	2,500,317
General partner	(216,680)	(218,115)
PARTNERS' CAPITAL (DEFICIT)	0	2,282,202
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	2,318,938
Series 43
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	306,854	306,854
General partner	(306,854)	(306,854)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 44
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	1,230,504	842,738
Other assets	0	205
ASSETS	1,230,504	842,943
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	26
Accounts payable - affiliates	28,269	399,489
Capital contributions payable	0	0
LIABILITIES	28,269	399,515
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	1,427,661	676,442
General partner	(225,426)	(233,014)
PARTNERS' CAPITAL (DEFICIT)	1,202,235	443,428
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	1,230,504	842,943
Series 45
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	287,530	294,663
Other assets	0	2,627
ASSETS	287,530	297,290
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	1,138,508	1,744,673
Capital contributions payable	0	0
LIABILITIES	1,138,508	1,744,673
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(488,806)	(1,079,247)
General partner	(362,172)	(368,136)
PARTNERS' CAPITAL (DEFICIT)	(850,978)	(1,447,383)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	287,530	297,290
Series 46
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	662,391	449,205
Other assets	3,788	5,033
ASSETS	666,179	454,238
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	2,018,049	2,182,886
Capital contributions payable	0	0
LIABILITIES	2,018,049	2,182,886
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(1,075,610)	(1,448,620)
General partner	(276,260)	(280,028)
PARTNERS' CAPITAL (DEFICIT)	(1,351,870)	(1,728,648)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	$ 666,179	$ 454,238

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2022	Mar. 31, 2021
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	83,651,080	83,651,080
Units of limited partnership interest, issued	83,651,080	83,651,080
Units of limited partnership interest, outstanding	82,874,653	82,874,653
Series 20
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	3,866,700	3,866,700
Units of limited partnership interest, issued	3,866,700	3,866,700
Units of limited partnership interest, outstanding	3,828,200	3,828,200
Series 21
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	1,892,700	1,892,700
Units of limited partnership interest, issued	1,892,700	1,892,700
Units of limited partnership interest, outstanding	1,879,500	1,879,500
Series 22
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,564,400	2,564,400
Units of limited partnership interest, issued	2,564,400	2,564,400
Units of limited partnership interest, outstanding	2,550,145	2,550,145
Series 23
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	3,336,727	3,336,727
Units of limited partnership interest, issued	3,336,727	3,336,727
Units of limited partnership interest, outstanding	3,303,327	3,303,327
Series 24
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,169,878	2,169,878
Units of limited partnership interest, issued	2,169,878	2,169,878
Units of limited partnership interest, outstanding	2,150,053	2,150,053
Series 25
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	3,026,109	3,026,109
Units of limited partnership interest, issued	3,026,109	3,026,109
Units of limited partnership interest, outstanding	3,016,809	3,016,809
Series 26
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	3,995,900	3,995,900
Units of limited partnership interest, issued	3,995,900	3,995,900
Units of limited partnership interest, outstanding	3,926,374	3,926,374
Series 27
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,460,700	2,460,700
Units of limited partnership interest, issued	2,460,700	2,460,700
Units of limited partnership interest, outstanding	2,431,350	2,431,350
Series 28
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	4,000,738	4,000,738
Units of limited partnership interest, issued	4,000,738	4,000,738
Units of limited partnership interest, outstanding	3,979,139	3,979,139
Series 29
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	3,991,800	3,991,800
Units of limited partnership interest, issued	3,991,800	3,991,800
Units of limited partnership interest, outstanding	3,911,725	3,911,725
Series 30
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,651,000	2,651,000
Units of limited partnership interest, issued	2,651,000	2,651,000
Units of limited partnership interest, outstanding	2,621,200	2,621,200
Series 31
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	4,417,857	4,417,857
Units of limited partnership interest, issued	4,417,857	4,417,857
Units of limited partnership interest, outstanding	4,375,757	4,375,757
Series 32
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	4,754,198	4,754,198
Units of limited partnership interest, issued	4,754,198	4,754,198
Units of limited partnership interest, outstanding	4,706,298	4,706,298
Series 33
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,636,533	2,636,533
Units of limited partnership interest, issued	2,636,533	2,636,533
Units of limited partnership interest, outstanding	2,605,833	2,605,833
Series 34
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	3,529,319	3,529,319
Units of limited partnership interest, issued	3,529,319	3,529,319
Units of limited partnership interest, outstanding	3,474,319	3,474,319
Series 35
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	3,300,463	3,300,463
Units of limited partnership interest, issued	3,300,463	3,300,463
Units of limited partnership interest, outstanding	3,277,913	3,277,913
Series 36
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,106,838	2,106,838
Units of limited partnership interest, issued	2,106,838	2,106,838
Units of limited partnership interest, outstanding	2,083,704	2,083,704
Series 37
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,512,500	2,512,500
Units of limited partnership interest, issued	2,512,500	2,512,500
Units of limited partnership interest, outstanding	2,489,100	2,489,100
Series 38
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,543,100	2,543,100
Units of limited partnership interest, issued	2,543,100	2,543,100
Units of limited partnership interest, outstanding	2,536,200	2,536,200
Series 39
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,292,151	2,292,151
Units of limited partnership interest, issued	2,292,151	2,292,151
Units of limited partnership interest, outstanding	2,288,351	2,288,351
Series 40
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,630,256	2,630,256
Units of limited partnership interest, issued	2,630,256	2,630,256
Units of limited partnership interest, outstanding	2,611,356	2,611,356
Series 41
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,891,626	2,891,626
Units of limited partnership interest, issued	2,891,626	2,891,626
Units of limited partnership interest, outstanding	2,865,176	2,865,176
Series 42
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,744,262	2,744,262
Units of limited partnership interest, issued	2,744,262	2,744,262
Units of limited partnership interest, outstanding	2,706,362	2,706,362
Series 43
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	3,637,987	3,637,987
Units of limited partnership interest, issued	3,637,987	3,637,987
Units of limited partnership interest, outstanding	3,617,987	3,617,987
Series 44
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,701,973	2,701,973
Units of limited partnership interest, issued	2,701,973	2,701,973
Units of limited partnership interest, outstanding	2,682,873	2,682,873
Series 45
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	4,014,367	4,014,367
Units of limited partnership interest, issued	4,014,367	4,014,367
Units of limited partnership interest, outstanding	3,989,967	3,989,967
Series 46
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
Assignor Limited Partners Capital Account Units Issued	2,980,998	2,980,998
Units of limited partnership interest, issued	2,980,998	2,980,998
Units of limited partnership interest, outstanding	2,965,635	2,965,635

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Income
Interest income	$ 7,617	$ 11,508
Other income	150,564	310,118
Revenues	158,181	321,626
Gain (Loss) on disposition of Operating Partnerships	3,551,414	7,094,752
Expenses
Professional fees	176,444	361,835
Fund management fee, net (Note C)	333,223	648,148
General and administrative expenses	654,260	286,580
Operating expenses	1,163,927	1,296,563
NET INCOME (LOSS)	2,545,668	6,119,815
Net income (loss) allocated to assignees	2,520,212	6,058,616
Net income (loss) allocated to general partner	$ 25,456	$ 61,199
Net income (loss) per BAC	$ 0.03	$ 0.07
Series 20
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 21
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 22
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 23
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 24
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 25
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 26
Income
Interest income	$ 261	$ 1,068
Other income	0	0
Revenues	261	1,068
Gain (Loss) on disposition of Operating Partnerships	20,845	18,800
Expenses
Professional fees	11,719	28,094
Fund management fee, net (Note C)	3,665	15,044
General and administrative expenses	97,302	23,831
Operating expenses	112,686	66,969
NET INCOME (LOSS)	(91,580)	(47,101)
Net income (loss) allocated to assignees	(90,664)	(46,630)
Net income (loss) allocated to general partner	$ (916)	$ (471)
Net income (loss) per BAC	$ (0.02)	$ (0.01)
Series 27
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 28
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 29
Income
Interest income	$ 143	$ 319
Other income	0	9,000
Revenues	143	9,319
Gain (Loss) on disposition of Operating Partnerships	29,999	44,500
Expenses
Professional fees	19,473	22,781
Fund management fee, net (Note C)	1,343	21,752
General and administrative expenses	45,605	22,100
Operating expenses	66,421	66,633
NET INCOME (LOSS)	(36,279)	(12,814)
Net income (loss) allocated to assignees	(35,916)	(12,686)
Net income (loss) allocated to general partner	$ (363)	$ (128)
Net income (loss) per BAC	$ (0.01)	$ 0
Series 30
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 31
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 32
Income
Interest income	$ 1,321	$ 781
Other income	0	40,978
Revenues	1,321	41,759
Gain (Loss) on disposition of Operating Partnerships	23,823	2,571,228
Expenses
Professional fees	11,719	26,633
Fund management fee, net (Note C)	4,091	36,727
General and administrative expenses	90,598	23,678
Operating expenses	106,408	87,038
NET INCOME (LOSS)	(81,264)	2,525,949
Net income (loss) allocated to assignees	(80,451)	2,500,690
Net income (loss) allocated to general partner	$ (813)	$ 25,259
Net income (loss) per BAC	$ (0.02)	$ 0.53
Series 33
Income
Interest income	$ 1,524	$ 1,319
Other income		40,978
Revenues	1,524	42,297
Gain (Loss) on disposition of Operating Partnerships	23,823	2,492,020
Expenses
Professional fees	10,544	21,150
Fund management fee, net (Note C)	4,334	20,807
General and administrative expenses	97,578	18,583
Operating expenses	112,456	60,540
NET INCOME (LOSS)	(87,109)	2,473,777
Net income (loss) allocated to assignees	(86,238)	2,449,039
Net income (loss) allocated to general partner	$ (871)	$ 24,738
Net income (loss) per BAC	$ (0.03)	$ 0.94
Series 34
Income
Interest income	$ 110	$ 341
Other income		2,000
Revenues	110	2,341
Gain (Loss) on disposition of Operating Partnerships		20,800
Expenses
Professional fees	16,623	25,710
Fund management fee, net (Note C)	15,492	19,902
General and administrative expenses	33,923	20,834
Operating expenses	66,038	66,446
NET INCOME (LOSS)	(65,928)	(43,305)
Net income (loss) allocated to assignees	(65,269)	(42,872)
Net income (loss) allocated to general partner	$ (659)	$ (433)
Net income (loss) per BAC	$ (0.02)	$ (0.01)
Series 35
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 36
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 37
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 38
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 39
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 40
Income
Interest income	$ 0	$ 0
Other income	0	0
Revenues	0	0
Gain (Loss) on disposition of Operating Partnerships	0	0
Expenses
Professional fees	0	0
Fund management fee, net (Note C)	0	0
General and administrative expenses	0	0
Operating expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to assignees	0	0
Net income (loss) allocated to general partner	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 41
Income
Interest income	$ 388	$ 670
Other income	47,439	53,142
Revenues	47,827	53,812
Gain (Loss) on disposition of Operating Partnerships	1,151,653	98,100
Expenses
Professional fees	22,996	28,153
Fund management fee, net (Note C)	57,068	89,434
General and administrative expenses	87,125	20,401
Operating expenses	167,189	137,988
NET INCOME (LOSS)	1,032,291	13,924
Net income (loss) allocated to assignees	1,021,968	13,785
Net income (loss) allocated to general partner	$ 10,323	$ 139
Net income (loss) per BAC	$ 0.36	$ 0
Series 42
Income
Interest income	$ 2,013	$ 2,319
Other income	6,800	39,314
Revenues	8,813	41,633
Gain (Loss) on disposition of Operating Partnerships	247,877	722,454
Expenses
Professional fees	20,646	29,477
Fund management fee, net (Note C)	7,748	52,866
General and administrative expenses	84,749	18,481
Operating expenses	113,143	100,824
NET INCOME (LOSS)	143,547	663,263
Net income (loss) allocated to assignees	142,112	656,630
Net income (loss) allocated to general partner	$ 1,435	$ 6,633
Net income (loss) per BAC	$ 0.05	$ 0.24
Series 43
Income
Interest income	$ 0	$ 2,174
Other income	0	1,542
Revenues	0	3,716
Gain (Loss) on disposition of Operating Partnerships	0	186,635
Expenses
Professional fees	0	33,840
Fund management fee, net (Note C)	0	32,238
General and administrative expenses	0	73,901
Operating expenses	0	139,979
NET INCOME (LOSS)	0	50,372
Net income (loss) allocated to assignees	0	49,868
Net income (loss) allocated to general partner	$ 0	$ 504
Net income (loss) per BAC	$ 0	$ 0.01
Series 44
Income
Interest income	$ 1,021	$ 662
Other income	25,468	11,803
Revenues	26,489	12,465
Gain (Loss) on disposition of Operating Partnerships	815,747	612,172
Expenses
Professional fees	17,119	26,553
Fund management fee, net (Note C)	35,411	90,353
General and administrative expenses	30,899	19,325
Operating expenses	83,429	136,231
NET INCOME (LOSS)	758,807	488,406
Net income (loss) allocated to assignees	751,219	483,522
Net income (loss) allocated to general partner	$ 7,588	$ 4,884
Net income (loss) per BAC	$ 0.28	$ 0.18
Series 45
Income
Interest income	$ 330	$ 667
Other income	31,486	48,721
Revenues	31,816	49,388
Gain (Loss) on disposition of Operating Partnerships	691,381	214,717
Expenses
Professional fees	23,314	85,435
Fund management fee, net (Note C)	55,010	97,873
General and administrative expenses	48,468	23,715
Operating expenses	126,792	207,023
NET INCOME (LOSS)	596,405	57,082
Net income (loss) allocated to assignees	590,441	56,511
Net income (loss) allocated to general partner	$ 5,964	$ 571
Net income (loss) per BAC	$ 0.15	$ 0.01
Series 46
Income
Interest income	$ 506	$ 1,188
Other income	39,371	62,640
Revenues	39,877	63,828
Gain (Loss) on disposition of Operating Partnerships	546,266	113,326
Expenses
Professional fees	22,291	34,009
Fund management fee, net (Note C)	149,061	171,152
General and administrative expenses	38,013	21,731
Operating expenses	209,365	226,892
NET INCOME (LOSS)	376,778	(49,738)
Net income (loss) allocated to assignees	373,010	(49,241)
Net income (loss) allocated to general partner	$ 3,768	$ (497)
Net income (loss) per BAC	$ 0.13	$ (0.02)

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) - USD ($)	Series 20 General Partner [Member]	Series 20 Limited Partners [Member]	Series 20	Series 21 General Partner [Member]	Series 21 Limited Partners [Member]	Series 21	Series 22 General Partner [Member]	Series 22 Limited Partners [Member]	Series 22	Series 23 General Partner [Member]	Series 23 Limited Partners [Member]	Series 23	Series 24 General Partner [Member]	Series 24 Limited Partners [Member]	Series 24	Series 25 General Partner [Member]	Series 25 Limited Partners [Member]	Series 25	Series 26 General Partner [Member]	Series 26 Limited Partners [Member]	Series 26	Series 27 General Partner [Member]	Series 27 Limited Partners [Member]	Series 27	Series 28 General Partner [Member]	Series 28 Limited Partners [Member]	Series 28	Series 29 General Partner [Member]	Series 29 Limited Partners [Member]	Series 29	Series 30 General Partner [Member]	Series 30 Limited Partners [Member]	Series 30	Series 31 General Partner [Member]	Series 31 Limited Partners [Member]	Series 31	Series 32 General Partner [Member]	Series 32 Limited Partners [Member]	Series 32	Series 33 General Partner [Member]	Series 33 Limited Partners [Member]	Series 33	Series 34 General Partner [Member]	Series 34 Limited Partners [Member]	Series 34	Series 35 General Partner [Member]	Series 35 Limited Partners [Member]	Series 35	Series 36 General Partner [Member]	Series 36 Limited Partners [Member]	Series 36	Series 37 General Partner [Member]	Series 37 Limited Partners [Member]	Series 37	Series 38 General Partner [Member]	Series 38 Limited Partners [Member]	Series 38	Series 39 General Partner [Member]	Series 39 Limited Partners [Member]	Series 39	Series 40 General Partner [Member]	Series 40 Limited Partners [Member]	Series 40	Series 41 General Partner [Member]	Series 41 Limited Partners [Member]	Series 41	Series 42 General Partner [Member]	Series 42 Limited Partners [Member]	Series 42	Series 43 General Partner [Member]	Series 43 Limited Partners [Member]	Series 43	Series 44 General Partner [Member]	Series 44 Limited Partners [Member]	Series 44	Series 45 General Partner [Member]	Series 45 Limited Partners [Member]	Series 45	Series 46 General Partner [Member]	Series 46 Limited Partners [Member]	Series 46	General Partner [Member]	Limited Partners [Member]	Total
Partners' capital (deficit), Beginning balance at Mar. 31, 2020	$ 754,767	$ (754,767)	$ 0	$ 898,231	$ (898,231)	$ 0	$ 2,448,362	$ (2,448,362)	$ 0	$ 224,264	$ (224,264)	$ 0	$ (175,232)	$ 173,404	$ 0	$ (219,815)	$ 219,815	$ 0	$ (312,798)	$ 888,586	$ 576,004	$ (133,264)	$ 133,264	$ 0	$ (275,140)	$ 275,140	$ 0	$ (368,139)	$ (2,581,075)	$ (2,949,214)	$ 883,119	$ (883,119)	$ 0	$ (353,529)	$ 353,529	$ 0	$ (405,267)	$ 514,959	$ 109,692	$ (220,161)	$ 782,102	$ 561,941	$ (323,363)	$ (1,973,967)	$ (2,297,330)	$ (223,088)	$ 223,088	$ 0	$ (148,221)	$ 148,221	$ 0	$ (205,359)	$ 205,359	$ 0	$ (188,889)	$ 188,889	$ 0	$ (196,043)	$ 196,043	$ 0	$ (216,900)	$ 216,900	$ 0	$ (272,127)	$ (2,023,466)	$ (2,295,590)	$ (224,748)	$ 1,843,687	$ 1,618,939	$ (307,358)	$ 1,723,649	$ 1,416,291	$ (237,898)	$ 192,920	$ (44,978)	$ (368,707)	$ (1,135,758)	$ (1,504,465)	$ (279,531)	$ (1,399,379)	$ (1,678,910)	$ (444,787)	$ (6,042,833)	$ (6,487,620)
Distributions	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(1,466,663)	(1,466,663)	0	0	0	0	0	0	0	0	0	0	(1,466,663)	(1,466,663)
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(471)	(46,630)	(47,101)	0	0	0	0	0	0	(128)	(12,686)	(12,814)	0	0	0	0	0	0	25,259	2,500,690	2,525,949	24,738	2,449,039	2,473,777	(433)	(42,872)	(43,305)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	139	13,785	13,924	6,633	656,630	663,263	504	49,868	50,372	4,884	483,522	488,406	571	56,511	57,082	(497)	(49,241)	(49,738)	61,199	6,058,616	6,119,815
Partners' capital (deficit), Ending balance at Mar. 31, 2021	754,767	(754,767)	0	898,231	(898,231)	0	2,448,362	(2,448,362)	0	224,264	(224,264)	0	(173,404)	173,404	0	(219,815)	219,815	0	(313,053)	841,956	528,903	(133,264)	133,264	0	(275,140)	275,140	0	(368,267)	(2,593,761)	(2,962,028)	883,119	(883,119)	0	(353,529)	353,529	0	(380,008)	3,015,649	2,635,641	(195,423)	3,231,141	3,035,718	(323,796)	(2,016,839)	(2,340,635)	(223,088)	223,088	0	(148,221)	148,221	0	(205,359)	205,359	0	(188,889)	188,889	0	(196,043)	196,043	0	(216,900)	216,900	0	(271,985)	(2,009,681)	(2,281,666)	(218,115)	2,500,317	2,282,202	(306,854)	306,854	0	(233,014)	676,442	443,428	(368,136)	(1,079,247)	(1,447,383)	(280,028)	(1,448,620)	(1,728,648)	(383,588)	(1,450,880)	(1,834,468)
Contributions	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	1,249,375	0	1,249,375	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	1,249,375		1,249,375
Distributions	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(437,323)	(437,323)	0	0	0	0		0	0	0	0	0	0	0	0	0	0	0	(2,554,377)	(2,554,377)	0	(2,948,609)	(2,948,609)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(2,425,749)	(2,425,749)	0	0	0	0	0	0	0	0	0	0	0	0	0	(8,366,058)	(8,366,058)
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(916)	(90,664)	(91,580)	0	0	0	0	0	0	(363)	(35,916)	(36,279)	0	0	0	0	0	0	(813)	(80,451)	(81,264)	(871)	(86,238)	(87,109)	(659)	(65,269)	(65,928)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	10,323	1,021,968	1,032,291	1,435	142,112	143,547	0	0	0	7,588	751,219	758,807	5,964	590,441	596,405	3,768	373,010	376,778	25,456	2,520,212	2,545,668
Partners' capital (deficit), Ending balance at Mar. 31, 2022	$ 754,767	$ (754,767)	$ 0	$ 898,231	$ (898,231)	$ 0	$ 2,448,362	$ (2,448,362)	$ 0	$ 224,264	$ (224,264)	$ 0	$ (173,404)	$ 173,404	$ 0	$ (219,815)	$ 219,815	$ 0	$ (313,969)	$ 313,969	$ 0	$ (133,264)	$ 133,264	$ 0	$ (275,140)	$ 275,140	$ 0	$ (368,630)	$ (2,629,677)	$ (2,998,307)	$ 883,119	$ (883,119)	$ 0	$ (353,529)	$ 353,529	$ 0	$ (380,821)	$ 380,821	$ 0	$ (196,294)	$ 196,294	$ 0	$ (324,455)	$ (2,082,108)	$ (2,406,563)	$ (223,088)	$ 223,088	$ 0	$ (148,221)	$ 148,221	$ 0	$ (205,359)	$ 205,359	$ 0	$ (188,889)	$ 188,889	$ 0	$ (196,043)	$ 196,043	$ 0	$ (216,900)	$ 216,900	$ 0	$ 987,713	$ (987,713)	$ 0	$ (216,680)	$ 216,680	$ 0	$ (306,854)	$ 306,854	$ 0	$ (225,426)	$ 1,427,661	$ 1,202,235	$ (362,172)	$ (488,806)	$ (850,978)	$ (276,260)	$ (1,075,610)	$ (1,351,870)	$ 891,243	$ (7,296,726)	$ (6,405,483)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ 2,545,668	$ 6,119,815
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(3,551,414)	(7,094,752)
Changes in assets and liabilities
(Increase) Decrease in other assets	4,541	4,259
(Decrease) Increase in accounts payable and accrued expenses	(27)	(15,973)
(Decrease) Increase in accounts payable affiliates	(2,632,811)	(443,708)
Net cash (used in) provided by operating activities	(3,634,043)	(1,430,359)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	3,551,414	7,094,498
Net cash (used in) provided by investing activities	3,551,414	7,094,498
Cash flows from financing activities:
Distributions	(8,366,058)	(1,466,663)
Net cash used in financing activities	(8,366,058)	(1,466,663)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(8,448,687)	4,197,476
Cash and cash equivalents, beginning	10,819,585	6,622,109
Cash and cash equivalents, ending	2,370,898	10,819,585
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	1,249,375	0
Series 20
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 21
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 22
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 23
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 24
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 25
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 26
Cash flows from operating activities:
Net income (loss)	(91,580)	(47,101)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(20,845)	(18,800)
Changes in assets and liabilities
(Increase) Decrease in other assets	75	(75)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	(2,199)	2,199
Net cash (used in) provided by operating activities	(114,549)	(63,777)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	20,845	18,800
Net cash (used in) provided by investing activities	20,845	18,800
Cash flows from financing activities:
Distributions	(437,323)	0
Net cash used in financing activities	(437,323)	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(531,027)	(44,977)
Cash and cash equivalents, beginning	531,027	576,004
Cash and cash equivalents, ending	0	531,027
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 27
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 28
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 29
Cash flows from operating activities:
Net income (loss)	(36,279)	(12,814)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(29,999)	(44,500)
Changes in assets and liabilities
(Increase) Decrease in other assets	(352)	(2,148)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	(18,837)	21,752
Net cash (used in) provided by operating activities	(85,467)	(37,710)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	29,999	44,500
Net cash (used in) provided by investing activities	29,999	44,500
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(55,468)	6,790
Cash and cash equivalents, beginning	164,236	157,446
Cash and cash equivalents, ending	108,768	164,236
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 30
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 31
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 32
Cash flows from operating activities:
Net income (loss)	(81,264)	2,525,949
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(23,823)	(2,571,228)
Changes in assets and liabilities
(Increase) Decrease in other assets	74	(74)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	(4,847)	(78,664)
Net cash (used in) provided by operating activities	(109,860)	(124,017)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	23,823	2,571,228
Net cash (used in) provided by investing activities	23,823	2,571,228
Cash flows from financing activities:
Distributions	(2,554,377)	0
Net cash used in financing activities	(2,554,377)	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(2,640,414)	2,447,211
Cash and cash equivalents, beginning	2,640,414	193,203
Cash and cash equivalents, ending	0	2,640,414
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 33
Cash flows from operating activities:
Net income (loss)	(87,109)	2,473,777
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(23,823)	(2,492,020)
Changes in assets and liabilities
(Increase) Decrease in other assets	74	(74)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	(4,992)	4,992
Net cash (used in) provided by operating activities	(115,850)	(13,325)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	23,823	2,492,020
Net cash (used in) provided by investing activities	23,823	2,492,020
Cash flows from financing activities:
Distributions	(2,948,609)	0
Net cash used in financing activities	(2,948,609)	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(3,040,636)	2,478,695
Cash and cash equivalents, beginning	3,040,636	561,941
Cash and cash equivalents, ending	0	3,040,636
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 34
Cash flows from operating activities:
Net income (loss)	(65,928)	(43,305)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	(20,800)
Changes in assets and liabilities
(Increase) Decrease in other assets	74	(74)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	18,492	24,102
Net cash (used in) provided by operating activities	(47,362)	(40,077)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	20,800
Net cash (used in) provided by investing activities	0	20,800
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(47,362)	(19,277)
Cash and cash equivalents, beginning	129,067	148,344
Cash and cash equivalents, ending	81,705	129,067
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 35
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 36
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 37
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 38
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 39
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 40
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	0
Net cash (used in) provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 41
Cash flows from operating activities:
Net income (loss)	1,032,291	13,924
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(1,151,653)	(98,100)
Changes in assets and liabilities
(Increase) Decrease in other assets	437	(437)
(Decrease) Increase in accounts payable and accrued expenses	(1)	1
(Decrease) Increase in accounts payable affiliates	(1,441,470)	43,016
Net cash (used in) provided by operating activities	(1,560,396)	(41,596)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	1,151,653	98,100
Net cash (used in) provided by investing activities	1,151,653	98,100
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(408,743)	56,504
Cash and cash equivalents, beginning	408,743	352,239
Cash and cash equivalents, ending	0	408,743
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	1,249,375	0
Series 42
Cash flows from operating activities:
Net income (loss)	143,547	663,263
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(247,877)	(722,454)
Changes in assets and liabilities
(Increase) Decrease in other assets	82	11,218
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	(36,736)	36,736
Net cash (used in) provided by operating activities	(140,984)	(11,237)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	247,877	722,200
Net cash (used in) provided by investing activities	247,877	722,200
Cash flows from financing activities:
Distributions	(2,425,749)	0
Net cash used in financing activities	(2,425,749)	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(2,318,856)	710,963
Cash and cash equivalents, beginning	2,318,856	1,607,893
Cash and cash equivalents, ending	0	2,318,856
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 43
Cash flows from operating activities:
Net income (loss)	0	50,372
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	0	(186,635)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	(136,263)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	0	186,635
Net cash (used in) provided by investing activities	0	186,635
Cash flows from financing activities:
Distributions	0	(1,466,663)
Net cash used in financing activities	0	(1,466,663)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	(1,416,291)
Cash and cash equivalents, beginning	0	1,416,291
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 44
Cash flows from operating activities:
Net income (loss)	758,807	488,406
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(815,747)	(612,172)
Changes in assets and liabilities
(Increase) Decrease in other assets	205	(205)
(Decrease) Increase in accounts payable and accrued expenses	(26)	(3,974)
(Decrease) Increase in accounts payable affiliates	(371,220)	36,818
Net cash (used in) provided by operating activities	(427,981)	(91,127)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	815,747	612,172
Net cash (used in) provided by investing activities	815,747	612,172
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	387,766	521,045
Cash and cash equivalents, beginning	842,738	321,693
Cash and cash equivalents, ending	1,230,504	842,738
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 45
Cash flows from operating activities:
Net income (loss)	596,405	57,082
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(691,381)	(214,717)
Changes in assets and liabilities
(Increase) Decrease in other assets	2,627	(2,627)
(Decrease) Increase in accounts payable and accrued expenses	0	(12,000)
(Decrease) Increase in accounts payable affiliates	(606,165)	(607,163)
Net cash (used in) provided by operating activities	(698,514)	(779,425)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	691,381	214,717
Net cash (used in) provided by investing activities	691,381	214,717
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(7,133)	(564,708)
Cash and cash equivalents, beginning	294,663	859,371
Cash and cash equivalents, ending	287,530	294,663
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	0	0
Series 46
Cash flows from operating activities:
Net income (loss)	376,778	(49,738)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
(Gain) loss on disposition of Operating Partnerships	(546,266)	(113,326)
Changes in assets and liabilities
(Increase) Decrease in other assets	1,245	(1,245)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	(164,837)	72,504
Net cash (used in) provided by operating activities	(333,080)	(91,805)
Cash flows from investing activities:
Proceeds (loss) from the disposition of Operating Partnerships	546,266	113,326
Net cash (used in) provided by investing activities	546,266	113,326
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	213,186	21,521
Cash and cash equivalents, beginning	449,205	427,684
Cash and cash equivalents, ending	662,391	449,205
Supplemental schedule of noncash investing and financing activities:
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner	$ 0	$ 0

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2022
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BF Garden Tax Credit Fund IV L.P. (formerly known as Boston Capital Tax Credit Fund IV L.P.) (the "Fund") was organized under the laws of the State of Delaware as of October 5, 1993, for the purpose of 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 ("Operating Partnerships"). Effective as of December 15, 2020, Corporate Investment Holdings, Inc., a Massachusetts corporation owned by BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership (“Companion”), replaced BCA Associates Limited Partnership as the general partner of the Fund’s general partner, BF Garden Associates IV L.P., a Delaware limited partnership formerly known as Boston Capital Associates IV L.P. Additionally, Companion replaced Capital Investment Holdings IV Limited Partnership as the sole limited partner of the Fund’s general partner. Also effective as of December 15, 2020, BFBC Holdings GP, LLC, a Delaware limited liability company and an affiliate of Boston Financial Investment Management, LP, a Delaware limited partnership (“BFIM”), replaced Boston Capital Partners II Corporation as the general partner of Companion; and BFIM replaced Boston Capital Companion Holdings Limited Partnership as the sole limited partner of Companion. The assignor limited partner of the Fund continues to be BCTC IV Assignor Corp., a Delaware corporation which is now wholly owned by Companion. The assignor limited partner was formed for the purpose of serving in that capacity for the Fund and does not engage in any other business. Units of beneficial interest in the limited partnership interest of the assignor limited partner have been assigned by the assignor limited partner by means of beneficial assignee certificates ("BACs") to investors and investors are entitled to all the rights and economic benefits of a limited partner of the Fund, including rights to a percentage of the income, gains, losses, deductions, credits and distributions of the Fund. In accordance with the limited partnership agreement, profits, losses, and cash flow (subject to certain priority allocations and distributions) and tax credits are allocated 99% to the assignees and 1% to the general partner. Pursuant to the Securities Act of 1933, the fund filed a Form S-11 Registration Statement with the Securities and Exchange Commission, effective December 16, 1993, which covered the offering (the Public Offering) of the beneficial assignee certificates (BACs) representing assignments of units of the beneficial interest of the limited partnership interest of the assignor limited partner. The fund has registered 101,500,000 BACs at $10 per BAC for sale to the public in one or more series. BACs sold in bulk are offered to investors at a reduced cost per BAC. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The BACs issued and outstanding in each series as of March 31, 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Issued ​ Outstanding ​ 2022 2021 2022 2021 Series 20 3,866,700 3,866,700 3,828,200 3,828,200 Series 21 1,892,700 1,892,700 1,879,500 1,879,500 Series 22 2,564,400 2,564,400 2,550,145 2,550,145 Series 23 3,336,727 3,336,727 3,303,327 3,303,327 Series 24 2,169,878 2,169,878 2,150,053 2,150,053 Series 25 3,026,109 3,026,109 3,016,809 3,016,809 Series 26 3,995,900 3,995,900 3,926,374 3,926,374 Series 27 2,460,700 2,460,700 2,431,350 2,431,350 Series 28 4,000,738 4,000,738 3,979,139 3,979,139 Series 29 3,991,800 3,991,800 3,911,725 3,911,725 Series 30 2,651,000 2,651,000 2,621,200 2,621,200 Series 31 4,417,857 4,417,857 4,375,757 4,375,757 Series 32 4,754,198 4,754,198 4,706,298 4,706,298 Series 33 2,636,533 2,636,533 2,605,833 2,605,833 Series 34 3,529,319 3,529,319 3,474,319 3,474,319 Series 35 3,300,463 3,300,463 3,277,913 3,277,913 Series 36 2,106,838 2,106,838 2,083,704 2,083,704 Series 37 2,512,500 2,512,500 2,489,100 2,489,100 Series 38 2,543,100 2,543,100 2,536,200 2,536,200 Series 39 2,292,151 2,292,151 2,288,351 2,288,351 Series 40 2,630,256 2,630,256 2,611,356 2,611,356 Series 41 2,891,626 2,891,626 2,865,176 2,865,176 Series 42 2,744,262 2,744,262 2,706,362 2,706,362 Series 43 3,637,987 3,637,987 3,617,987 3,617,987 Series 44 2,701,973 2,701,973 2,682,873 2,682,873 Series 45 4,014,367 4,014,367 3,989,967 3,989,967 Series 46 2,980,998 2,980,998 2,965,635 2,965,635 ​ 83,651,080 83,651,080 82,874,653 82,874,653 ​ Investments in Operating Limited Partnerships The Fund accounts for its investments in operating limited partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each operating limited partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes the individual operating limited partnership’s losses only to the extent that the Fund’s share of losses from the operating limited partnerships does not exceed the carrying amount of its investment and its advances to operating limited partnerships. Unrecognized losses are suspended and offset against future individual operating limited partnership income. After the investment account is reduced to zero, receivables due from the operating limited partnerships are decreased by the partnership’s share of losses and, accordingly, a valuation allowance is recorded against the receivables. Accordingly, the Fund recorded a valuation allowance of $0 and $7,893 as of March 31, 2022 and 2021, respectively. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments in Operating Limited Partnerships (Continued) The Fund reviews its investment in operating limited partnerships for impairment whenever events or changes in circumstances indicate that the carrying amount of such investments may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the investment to the sum of the total amount of the remaining tax credits and the estimated residual value of the investment. The Fund also evaluates its intangibles for impairment in connection with its investments in operating limited partnerships. Capital contributions to operating limited partnerships are adjusted by tax credit adjusters. Tax credit adjusters are defined as adjustments to operating limited partnership capital contributions due to reductions in actual tax credits from those originally projected. The Fund records tax credit adjusters as a reduction in investments in operating limited partnerships and capital contributions payable. The operating limited partnerships maintain their financial statements based on a calendar year and the fund utilizes a March 31 year end. The Fund records losses and income from the operating limited partnerships on a calendar year basis which is not materially different from losses and income generated if the operating limited partnerships utilized a March 31 year end. The Fund records capital contributions payable to the operating limited partnerships once there is a binding obligation to fund a specified amount. The operating limited partnerships record capital contributions from the fund when received. Prior to January 1, 1999, the Fund recorded acquisition costs as an increase in its investments in operating limited partnerships. These costs were amortized by the operating limited partnerships over 27.5 years on the straight-line method. Certain operating limited partnerships have not recorded the acquisition costs as a capital contribution from the fund. These differences are shown as reconciling items in note C. As of January 1, 1999, the Fund records acquisition costs incurred after January 1, 1999 as deferred acquisition costs. These costs are amortized on the straight-line method. In accordance with the accounting guidance for the consolidation of variable interest entities, the Fund determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party is required to consolidate the VIE. The Fund determines whether an entity is a VIE and whether it is the primary beneficiary at the date of initial involvement with the entity. The Fund reassesses whether it is the primary beneficiary of a VIE on an ongoing basis based on changes in facts and circumstances. In determining whether it is the primary beneficiary, the Partnership considers the purpose and activities of the VIE, including the variability and related risks the VIE incurs and transfers to other entities and their related parties. These factors are considered in determining whether the Fund has the power to direct activities of the VIE that most significantly impact the VIE’s economic performance and whether the Fund also has the obligation to absorb losses of or receive benefits from the VIE that could be potentially significant to the VIE. If the Fund determines that it is the primary beneficiary of the VIE, the VIE is consolidated within the Partnership’s financial statements. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments in Operating Limited Partnerships (Continued) Based on this guidance, the operating limited partnerships in which the Fund invests meet the definition of a VIE. However, management does not consolidate the Fund’s interests in these VIEs under this guidance, as it is not considered to be the primary beneficiary. The Fund currently records the amount of its investment in these operating limited partnerships as an asset on its balance sheets, recognizes its share of the operating limited partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Fund’s balance in investment in operating limited partnerships, advances to operating limited partnerships, plus the risk of recapture of tax credits previously recognized on these investments, represents its maximum exposure to loss. The Fund’s exposure to loss on these operating limited partnerships is mitigated by the condition and financial performance of the underlying properties as well as the strength of the operating limited partnerships’ general partners and their guarantee against credit recapture. Income Taxes The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The funds’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2018 remain open. Cash and Cash Equivalents Cash equivalents include money market accounts having original maturities at date of acquisition of three months or less. The carrying value approximates fair value because of the short maturity of these instruments. Fiscal Year For financial reporting purposes, the fund uses a March 31 year end, whereas for income tax reporting purposes, the fund uses a calendar year. The operating limited partnerships use a calendar year for both financial and income tax reporting. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Net Income (Loss) per Beneficial Assignee Certificate Net income (loss) per beneficial assignee certificate unit is calculated based upon the weighted average number of units outstanding during the year or period. The weighted average number of units in each series at March 31, 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ 3,828,200 ​ 3,828,200 Series 21 ​ 1,879,500 ​ 1,879,500 Series 22 ​ 2,550,145 ​ 2,550,145 Series 23 ​ 3,303,327 ​ 3,303,327 Series 24 ​ 2,150,053 ​ 2,150,053 Series 25 ​ 3,016,809 ​ 3,016,809 Series 26 ​ 3,926,374 ​ 3,928,399 Series 27 ​ 2,431,350 ​ 2,431,350 Series 28 ​ 3,979,139 ​ 3,979,139 Series 29 ​ 3,911,725 ​ 3,920,350 Series 30 ​ 2,621,200 ​ 2,621,200 Series 31 ​ 4,375,757 ​ 4,375,757 Series 32 ​ 4,706,298 ​ 4,713,423 Series 33 ​ 2,605,833 ​ 2,606,583 Series 34 ​ 3,474,319 ​ 3,476,869 Series 35 ​ 3,277,913 ​ 3,277,913 Series 36 ​ 2,083,704 ​ 2,083,704 Series 37 ​ 2,489,100 ​ 2,489,100 Series 38 ​ 2,536,200 ​ 2,536,200 Series 39 ​ 2,288,351 ​ 2,288,351 Series 40 ​ 2,611,356 ​ 2,611,356 Series 41 ​ 2,865,176 ​ 2,867,051 Series 42 ​ 2,706,362 ​ 2,713,862 Series 43 ​ 3,617,987 ​ 3,617,987 Series 44 ​ 2,682,873 ​ 2,686,098 Series 45 ​ 3,989,967 ​ 3,994,842 Series 46 ​ 2,965,635 ​ 2,965,635 ​ ​ 82,874,653 ​ 82,913,203 ​ Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE B - RELATED PARTY TRANSACTIONS During the years ended March 31, 2022 and March 31, 2021, the Fund entered into several transactions with various former and current affiliates of the general partner, including Boston Capital Partners, Inc., Boston Capital Holdings Limited Partnership, Boston Capital Asset Management Limited Partnership, and BF Garden Companion Limited Partnership (formerly known as Boston Capital Companion Limited Partnership) as follows: The Fund originally incurred an annual fund management fee to Boston Capital Asset Management Limited Partnership, a former affiliate of the general partner. As part of the sale disclosed in Note A, the fund management fee is now payable to BF Garden Companion Limited Partnership (formerly known as Boston Capital Companion Limited Partnership), an affiliate of the general partner as of December 15, 2020, in an amount equal to .5 percent of the aggregate cost of the apartment complexes owned by the operating limited partnerships, less the amount of certain asset management and reporting fees paid by the operating limited partnerships. The fund management fees earned and the reporting fees paid by the operating limited partners for the years ended March 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fund Management Fee ​ ​ ​ ​ ​ ​ ​ ​ net of Asset ​ ​ Gross Fund ​ Asset Management ​ Management ​ Management Fee and Reporting Fee and Reporting Fee Series 20 ​ $ — ​ $ — ​ $ — Series 21 ​ — ​ — ​ — Series 22 ​ — ​ — ​ — Series 23 ​ — ​ — ​ — Series 24 ​ — ​ — ​ — Series 25 ​ — ​ — ​ — Series 26 ​ 3,665 ​ — ​ 3,665 Series 27 ​ — ​ — ​ — Series 28 ​ — ​ — ​ — Series 29 ​ 8,662 ​ 7,319 ​ 1,343 Series 30 ​ — ​ — ​ — Series 31 ​ — ​ — ​ — Series 32 ​ 4,091 ​ — ​ 4,091 Series 33 ​ 4,334 ​ — ​ 4,334 Series 34 ​ 18,492 ​ 3,000 ​ 15,492 Series 35 ​ — ​ — ​ — Series 36 ​ — ​ — ​ — Series 37 ​ — ​ — ​ — Series 38 ​ — ​ — ​ — Series 39 ​ — ​ — ​ — Series 40 ​ — ​ — ​ — Series 41 ​ 65,731 ​ 8,663 ​ 57,068 Series 42 ​ 13,500 ​ 5,752 ​ 7,748 Series 43 ​ — ​ — ​ — Series 44 ​ 40,668 ​ 5,257 ​ 35,411 Series 45 ​ 77,512 ​ 22,502 ​ 55,010 Series 46 ​ 166,959 ​ 17,898 ​ 149,061 ​ ​ $ 403,614 ​ $ 70,391 ​ $ 333,223 ​ NOTE B - RELATED PARTY TRANSACTIONS (Continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fund Management Fee ​ ​ ​ ​ ​ ​ ​ ​ net of Asset ​ ​ Gross Fund ​ Asset Management and ​ Management ​ Management Fee Reporting Fee and Reporting Fee Series 20 ​ $ — ​ $ — ​ $ — Series 21 ​ — ​ — ​ — Series 22 ​ — ​ — ​ — Series 23 ​ — ​ — ​ — Series 24 ​ — ​ — ​ — Series 25 ​ — ​ — ​ — Series 26 ​ 15,044 ​ — ​ 15,044 Series 27 ​ — ​ — ​ — Series 28 ​ — ​ — ​ — Series 29 ​ 21,752 ​ — ​ 21,752 Series 30 ​ — ​ — ​ — Series 31 ​ — ​ — ​ — Series 32 ​ 50,243 ​ 13,516 ​ 36,727 Series 33 ​ 34,323 ​ 13,516 ​ 20,807 Series 34 ​ 24,102 ​ 4,200 ​ 19,902 Series 35 ​ — ​ — ​ — Series 36 ​ — ​ — ​ — Series 37 ​ — ​ — ​ — Series 38 ​ — ​ — ​ — Series 39 ​ — ​ — ​ — Series 40 ​ — ​ — ​ — Series 41 ​ 107,516 ​ 18,082 ​ 89,434 Series 42 ​ 55,995 ​ 3,129 ​ 52,866 Series 43 ​ 45,534 ​ 13,296 ​ 32,238 Series 44 ​ 121,260 ​ 30,907 ​ 90,353 Series 45 ​ 135,226 ​ 37,353 ​ 97,873 Series 46 ​ 185,830 ​ 14,678 ​ 171,152 ​ ​ $ 796,825 ​ $ 148,677 ​ $ 648,148 ​ All fund management fees will be paid, without interest, from available cash flow or the proceeds of sales or refinancing of the partnership's interests in operating limited partnerships. As of March 31, 2022 and 2021, total fund management fees accrued were $8,781,884 and $12,664,070, respectively. An affiliate of the general partner has forgiven asset management fees payable as a result of the sales of all operating limited partnerships in one of the series. Total forgiveness of debt for the years ended March 31, 2022 and 2021 was $1,249,375 and $0, respectively. Because the transaction involved an affiliate of the general partner, the transaction is accounted for as an equity transaction instead of income to the Fund. NOTE B - RELATED PARTY TRANSACTIONS (Continued) The fund management fees paid for the years ended March 31, 2022 and 2021, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ $ — ​ $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ 5,864 ​ 12,845 Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ 27,499 ​ — Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ 8,938 ​ 128,907 Series 33 ​ 9,326 ​ 29,331 Series 34 ​ — ​ — Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ 1,507,201 ​ 64,500 Series 42 ​ 50,236 ​ 19,259 Series 43 ​ — ​ 45,534 Series 44 ​ 411,888 ​ 84,442 Series 45 ​ 683,677 ​ 742,389 Series 46 ​ 331,796 ​ 113,326 ​ ​ $ 3,036,425 ​ $ 1,240,533 ​ NOTE B - RELATED PARTY TRANSACTIONS (Continued) General and administrative expenses and professional fees incurred by Boston Capital Partners, Inc., Boston Capital Holdings Limited Partnership, and Boston Capital Asset Management Limited Partnership for each series for the years ended March 31, 2022 and 2021, charged to each series’ operations are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ $ — $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ — ​ 14,497 Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ — ​ 13,951 Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ — ​ 14,483 Series 33 ​ — ​ 13,213 Series 34 ​ — ​ 13,771 Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ — ​ 13,573 Series 42 ​ — ​ 13,362 Series 43 ​ — ​ 14,008 Series 44 ​ — ​ 13,363 Series 45 ​ — ​ 14,296 Series 46 ​ — ​ 13,508 ​ ​ $ — $ 152,025 ​

INVESTMENTS IN OPERATING LIMITE

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	12 Months Ended
	Mar. 31, 2022
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS At March 31, 2022 and 2021, the fund has limited partnership interests in operating limited partnerships, which own or are constructing or rehabilitating operating apartment complexes. The number of operating limited partnerships in which the fund has limited partnership interests at March 31, 2022 and 2021 by series are as follows: ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 — — Series 21 — — Series 22 — — Series 23 — — Series 24 — — Series 25 — — Series 26 — 1 Series 27 — — Series 28 — — Series 29 1 2 Series 30 — — Series 31 — — Series 32 — 1 Series 33 — 1 Series 34 1 1 Series 35 — — Series 36 — — Series 37 — — Series 38 — — Series 39 — — Series 40 — — Series 41 — 2 Series 42 — 2 Series 43 — — Series 44 1 2 Series 45 4 11 Series 46 7 10 ​ 14 33 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) During the year ended March 31, 2022 the Fund disposed of nineteen Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2022 is as follows. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Partnership ​ Sale of Underlying ​ Partnership Proceeds ​ Gain on ​ Interest Transferred Operating Partnership from Disposition Disposition Series 26 1 — ​ 20,845 ​ 20,845 Series 29 1 — ​ 29,999 ​ 29,999 Series 32 1 — ​ 23,823 ​ 23,823 Series 33 1 — ​ 23,823 ​ 23,823 Series 41 2 — ​ 1,151,653 ​ 1,151,653 Series 42 2 — ​ 247,877 ​ 247,877 Series 44 — 1 ​ 815,747 ​ 815,747 Series 45 6 1 ​ 691,381 ​ 691,381 Series 46 2 1 ​ 546,266 ​ 546,266 Total 16 3 ​ $ 3,551,414 ​ $ 3,551,414 ​ During the year ended March 31, 2021 the Fund disposed of thirty-five Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2021 is as follows. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Partnership ​ Sale of Underlying ​ Partnership Proceeds ​ Gain on ​ Interest Transferred Operating Partnership from Disposition * Disposition Series 26 2 — ​ 18,800 ​ 18,800 Series 29 ​ 3 ​ — ​ ​ 44,500 ​ ​ 44,500 Series 32 1 1 ​ 2,571,228 ​ 2,571,228 Series 33 — 1 ​ 2,492,020 ​ 2,492,020 Series 34 1 — ​ 20,800 ​ 20,800 Series 41 6 — ​ 98,100 ​ 98,100 Series 42 3 1 ​ 722,200 ​ 722,454 Series 43 11 — ​ 186,635 ​ 186,635 Series 44 ​ 1 ​ — ​ ​ 612,172 ​ ​ 612,172 Series 45 1 1 ​ 214,717 ​ 214,717 Series 46 2 — ​ 113,326 ​ 113,326 Total 31 4 ​ $ 7,094,498 ​ $ 7,094,752 * Partnership proceeds from disposition does not include $254 which was due to a writeoff of capital contribution payable as of March 31, 2021, for Series 42. The gain described above is for financial statement purposes only. There are significant differences between the equity method of accounting and the tax reporting of income and losses from Operating Partnership investments. The largest difference is the ability, for tax purposes, to deduct losses in excess of the Partnership’s investment in the Operating Partnership. As a result, the amount of gain recognized for tax purposes may be significantly higher than the gain recorded in the financial statements. NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) Under the terms of the Fund’s investment in each operating limited partnership, the Fund is required to make capital contributions to the operating limited partnerships. These contributions are payable in installments over several years upon each operating limited partnership achieving specified levels of construction or operations. At March 31, 2022 and 2021, contributions are payable to operating limited partnerships as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ $ — ​ $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ — ​ — Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ 785 ​ 785 Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ — ​ — Series 33 ​ — ​ — Series 34 ​ — ​ — Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ — ​ — Series 42 ​ — ​ — Series 43 ​ — ​ — Series 44 ​ — ​ — Series 45 ​ — ​ — Series 46 ​ — ​ — ​ ​ $ 785 ​ $ 785 ​ ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 21,329,022 ​ $ — ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 389,379 ​ — ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ (198,708) ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (13,575,448) ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (18,279,847) ​ — ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ 32,927 ​ — ​ — ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (4,978,858) ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ 11,481 ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 13,575,448 ​ — ​ — ​ ​ ​ ​ ​ Other ​ (366,053) ​ — ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 7,986,395 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 698,299 ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 100,829 ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (3,000) ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (509,713) ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ 32,927 ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (575,248) ​ — ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 286,415 ​ — ​ ​ ​ ​ ​ Other ​ — ​ (910) ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ (256,816) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 2,097,333 ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 288,550 ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (1,552,523) ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (520,914) ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 833,360 ​ — ​ — ​ ​ ​ ​ Other ​ 2 ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 23,898 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 1,526,950 ​ $ 4,533,331 ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (40,115) ​ (52,467) ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (1,829,754) ​ (3,059,043) ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ 342,919 ​ (1,421,821) ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ (2,048,788) ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ 11,481 ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 1,829,754 ​ 3,059,043 ​ ​ ​ ​ Other ​ — ​ (155,434) ​ (118,286) ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ 1,674,320 ​ $ 903,450 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ Series 46 ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 12,473,109 ​ ​ Acquisition costs of operating limited partnerships ​ — ​ ​ Cumulative distributions from operating limited partnerships ​ (103,126) ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (7,566,876) ​ ​ Cumulative losses from operating limited partnerships ​ (4,803,107) ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (1,833,908) ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 7,566,876 ​ ​ Other ​ (91,425) ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 5,641,543 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 45,625,907 $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ ​ 1,096,866 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ ​ (467,311) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ ​ (27,975,615) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ ​ (18,279,847) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ ​ (11,711) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2021 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ ​ (288,550) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ ​ 32,927 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ ​ (11,383,230) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ ​ 33,460 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ ​ 27,975,615 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ ​ (1,111,465) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements $ 15,247,046 $ — $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2021 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 704,145 ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 109,460 ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (3,223) ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (206,682) ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (603,700) ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2021 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (763,435) ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ 21,979 ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 206,682 ​ — ​ ​ ​ ​ Other ​ — ​ (29,502) ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ (564,276) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 1,852,177 ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 266,798 ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (9,500) ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (888,464) ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (1,221,011) ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ — ​ —

RECONCILIATION OF FINANCIAL STA

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN	12 Months Ended
	Mar. 31, 2022
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN	NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Net income (loss) for financial reporting purposes ​ $ 2,545,668 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (2,632,811) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ (285,774) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (703,186) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (27,126) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ 1,287,441 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ 184,212 ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes ​ $ — ​ $ (91,580) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (2,199) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 709,628 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 615,849 ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes ​ $ — ​ $ (36,279) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (18,837) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (71,162) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 404,489 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 278,211 ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes ​ $ — ​ $ (81,264) ​ $ (87,109) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (4,847) ​ (4,992) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 1,452,062 ​ 1,779,608 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 1,365,951 ​ $ 1,687,507 ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes ​ $ (65,928) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 18,492 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 74,813 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (33,871) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (38,760) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ (45,254) ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes ​ $ — ​ $ 1,032,291 ​ $ 143,547 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (1,441,470) ​ (36,736) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (24,032) ​ (242,095) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ (433,211) ​ $ (135,284) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes ​ $ — ​ $ 758,807 ​ $ 596,405 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (371,220) ​ (606,165) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 2,541,672 ​ (2,261,103) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ (314,783) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (2,509) ​ 34,599 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (946,605) ​ (929,408) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 1,980,145 ​ $ (3,480,455) ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ Series 46 Net income (loss) for financial reporting purposes ​ $ 376,778 ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (164,837) ​ ​ ​ ​ Other ​ (641,156) ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (317,241) ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (25,345) ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (877,446) ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ (1,649,247) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Net income (loss) for financial reporting purposes ​ $ 6,119,815 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (443,708) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 6,952,259 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (1,016,981) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (581,710) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (15,102,308) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ (4,072,633) ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes ​ $ — ​ $ (47,101) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 2,199 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ (5,000) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (59,470) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (19,425) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 588,301 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ 459,504 ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes ​ $ — ​ $ (12,814) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 21,752 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 795,988 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (113,442) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (21,314) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (177,887) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ 492,283 ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes ​ $ — ​ $ 2,525,949 ​ $ 2,473,777 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (78,664) ​ 4,992 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 51,192 ​ (113,274) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (46,596) ​ (39,126) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (23,481) ​ (21,393) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (2,901,083) ​ (2,680,668) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ (472,683) ​ $ (375,692) ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes ​ $ (43,305) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 24,102 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 212,099 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (33,633) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (464,227) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ (304,964) ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes ​ $ — ​ $ 13,924 ​ $ 663,263 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 43,016 ​ 36,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 928,089 ​ 2,509,690 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (60,389) ​ (32,717) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (77,697) ​ 17,338 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (308,905) ​ (1,205,766) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ 538,038 ​ $ 1,988,544 ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes ​ $ 50,372 ​ $ 488,406 ​ $ 57,082 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 36,818 ​ (607,163) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 1,039,883 ​ 1,172,973 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ (420,788) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (21,425) ​ (114,692) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (2,400,109) ​ (4,075,446) ​ (924,247) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ (2,349,737) ​ $ (2,531,764) ​ $ (836,835) ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ Series 46 Net income (loss) for financial reporting purposes ​ $ (49,738) ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 72,504 ​ ​ ​ ​ Other ​ 360,619 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (244,453) ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (265,988) ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (552,271) ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ (679,327) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ 1,667,631 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 4,978,858 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (13,575,448) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ (32,927) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 6,961,886 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ (501,652) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 575,248 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ (32,927) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 245,746 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ (189,684) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 520,914 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 502,130 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ (2,818,038) ​ $ (360,638) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 2,818,038 ​ 360,638 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ 1,825,471 ​ $ 1,139,910 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ 2,048,788 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (1,829,754) ​ (3,059,043) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 4,283 ​ (129,655) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ Series 46 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ 2,572,262 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 1,833,908 ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (7,566,876) ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ ​ ​ ​ Other ​ 3,160,706 ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ 6,036,955 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 11,383,230 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (27,975,615) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ (32,927) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 10,588,357 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ (1,005,761) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 763,435 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (206,682) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 449,008 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ (917,349) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 1,157,917 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (888,464) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ (32,927) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 680,823 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statemen

CASH EQUIVALENTS

CASH EQUIVALENTS	12 Months Ended
	Mar. 31, 2022
CASH EQUIVALENTS
CASH EQUIVALENTS	NOTE E - CASH EQUIVALENTS Cash equivalents of $2,359,633 and $10,765,279 as of March 31, 2022 and 2021, respectively, include money market accounts with interest rates ranging from 0.01% to 0.85% per annum.

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	12 Months Ended
	Mar. 31, 2022
CONCENTRATION OF CREDIT RISK
CONCENTRATION OF CREDIT RISK	NOTE F - CONCENTRATION OF CREDIT RISK The Fund maintains its cash and cash equivalent balances in several accounts in various financial institutions. The balances are generally insured by the Federal Deposit Insurance Corporation (FDIC) up to specified limits by each institution. At times, the balances may exceed these insurance limits; however, the Fund has not experienced any losses with respect to its balances in excess of FDIC insurance. Management believes that no significant concentration of credit risk with respect to these cash and cash equivalent balances exists as of March 31, 2022.

CONTINGENCY

CONTINGENCY	12 Months Ended
	Mar. 31, 2022
CONTINGENCY
CONTINGENCY	NOTE G – CONTINGENCY The outbreak of a novel strain of coronavirus (COVID-19) beginning in the first quarter of 2020 has caused significant volatility and business disruption in the U.S. economy. There has been no economic impact to the Partnership to date. However, the future economic impact of the business disruption caused by COVID-19 remains uncertain. The extent of any effects these disruptions may have on the operations and financial performance of the Partnership will depend on future developments, including possible impacts on the operations of the underlying real estate of its investments, which cannot be determined.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE H – SUBSEQUENT EVENTS Events that occur after the balance sheet date but before the financial statements were available to be issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide evidence about conditions that existed at the balance sheet date are recognized in the accompanying financial statements. Subsequent events, which provide evidence about conditions that existed after the balance sheet date, require disclosure in the accompanying notes. Management evaluated the activity of the Fund through the date the financial statements were issued, and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2022
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Investments in Operating Limited Partnerships	Investments in Operating Limited Partnerships The Fund accounts for its investments in operating limited partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each operating limited partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes the individual operating limited partnership’s losses only to the extent that the Fund’s share of losses from the operating limited partnerships does not exceed the carrying amount of its investment and its advances to operating limited partnerships. Unrecognized losses are suspended and offset against future individual operating limited partnership income. After the investment account is reduced to zero, receivables due from the operating limited partnerships are decreased by the partnership’s share of losses and, accordingly, a valuation allowance is recorded against the receivables. Accordingly, the Fund recorded a valuation allowance of $0 and $7,893 as of March 31, 2022 and 2021, respectively. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments in Operating Limited Partnerships (Continued) The Fund reviews its investment in operating limited partnerships for impairment whenever events or changes in circumstances indicate that the carrying amount of such investments may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the investment to the sum of the total amount of the remaining tax credits and the estimated residual value of the investment. The Fund also evaluates its intangibles for impairment in connection with its investments in operating limited partnerships. Capital contributions to operating limited partnerships are adjusted by tax credit adjusters. Tax credit adjusters are defined as adjustments to operating limited partnership capital contributions due to reductions in actual tax credits from those originally projected. The Fund records tax credit adjusters as a reduction in investments in operating limited partnerships and capital contributions payable. The operating limited partnerships maintain their financial statements based on a calendar year and the fund utilizes a March 31 year end. The Fund records losses and income from the operating limited partnerships on a calendar year basis which is not materially different from losses and income generated if the operating limited partnerships utilized a March 31 year end. The Fund records capital contributions payable to the operating limited partnerships once there is a binding obligation to fund a specified amount. The operating limited partnerships record capital contributions from the fund when received. Prior to January 1, 1999, the Fund recorded acquisition costs as an increase in its investments in operating limited partnerships. These costs were amortized by the operating limited partnerships over 27.5 years on the straight-line method. Certain operating limited partnerships have not recorded the acquisition costs as a capital contribution from the fund. These differences are shown as reconciling items in note C. As of January 1, 1999, the Fund records acquisition costs incurred after January 1, 1999 as deferred acquisition costs. These costs are amortized on the straight-line method. In accordance with the accounting guidance for the consolidation of variable interest entities, the Fund determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party is required to consolidate the VIE. The Fund determines whether an entity is a VIE and whether it is the primary beneficiary at the date of initial involvement with the entity. The Fund reassesses whether it is the primary beneficiary of a VIE on an ongoing basis based on changes in facts and circumstances. In determining whether it is the primary beneficiary, the Partnership considers the purpose and activities of the VIE, including the variability and related risks the VIE incurs and transfers to other entities and their related parties. These factors are considered in determining whether the Fund has the power to direct activities of the VIE that most significantly impact the VIE’s economic performance and whether the Fund also has the obligation to absorb losses of or receive benefits from the VIE that could be potentially significant to the VIE. If the Fund determines that it is the primary beneficiary of the VIE, the VIE is consolidated within the Partnership’s financial statements. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments in Operating Limited Partnerships (Continued) Based on this guidance, the operating limited partnerships in which the Fund invests meet the definition of a VIE. However, management does not consolidate the Fund’s interests in these VIEs under this guidance, as it is not considered to be the primary beneficiary. The Fund currently records the amount of its investment in these operating limited partnerships as an asset on its balance sheets, recognizes its share of the operating limited partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Fund’s balance in investment in operating limited partnerships, advances to operating limited partnerships, plus the risk of recapture of tax credits previously recognized on these investments, represents its maximum exposure to loss. The Fund’s exposure to loss on these operating limited partnerships is mitigated by the condition and financial performance of the underlying properties as well as the strength of the operating limited partnerships’ general partners and their guarantee against credit recapture.
Income Taxes	Income Taxes The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The funds’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2018 remain open.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include money market accounts having original maturities at date of acquisition of three months or less. The carrying value approximates fair value because of the short maturity of these instruments.
Fiscal Year	Fiscal Year For financial reporting purposes, the fund uses a March 31 year end, whereas for income tax reporting purposes, the fund uses a calendar year. The operating limited partnerships use a calendar year for both financial and income tax reporting.
Net Income (Loss) per Beneficial Assignee Certificate	Net Income (Loss) per Beneficial Assignee Certificate Net income (loss) per beneficial assignee certificate unit is calculated based upon the weighted average number of units outstanding during the year or period. The weighted average number of units in each series at March 31, 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ 3,828,200 ​ 3,828,200 Series 21 ​ 1,879,500 ​ 1,879,500 Series 22 ​ 2,550,145 ​ 2,550,145 Series 23 ​ 3,303,327 ​ 3,303,327 Series 24 ​ 2,150,053 ​ 2,150,053 Series 25 ​ 3,016,809 ​ 3,016,809 Series 26 ​ 3,926,374 ​ 3,928,399 Series 27 ​ 2,431,350 ​ 2,431,350 Series 28 ​ 3,979,139 ​ 3,979,139 Series 29 ​ 3,911,725 ​ 3,920,350 Series 30 ​ 2,621,200 ​ 2,621,200 Series 31 ​ 4,375,757 ​ 4,375,757 Series 32 ​ 4,706,298 ​ 4,713,423 Series 33 ​ 2,605,833 ​ 2,606,583 Series 34 ​ 3,474,319 ​ 3,476,869 Series 35 ​ 3,277,913 ​ 3,277,913 Series 36 ​ 2,083,704 ​ 2,083,704 Series 37 ​ 2,489,100 ​ 2,489,100 Series 38 ​ 2,536,200 ​ 2,536,200 Series 39 ​ 2,288,351 ​ 2,288,351 Series 40 ​ 2,611,356 ​ 2,611,356 Series 41 ​ 2,865,176 ​ 2,867,051 Series 42 ​ 2,706,362 ​ 2,713,862 Series 43 ​ 3,617,987 ​ 3,617,987 Series 44 ​ 2,682,873 ​ 2,686,098 Series 45 ​ 3,989,967 ​ 3,994,842 Series 46 ​ 2,965,635 ​ 2,965,635 ​ ​ 82,874,653 ​ 82,913,203 ​
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Mar. 31, 2022
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of BACs sold and total equity	The BACs issued and outstanding in each series as of March 31, 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Issued ​ Outstanding ​ 2022 2021 2022 2021 Series 20 3,866,700 3,866,700 3,828,200 3,828,200 Series 21 1,892,700 1,892,700 1,879,500 1,879,500 Series 22 2,564,400 2,564,400 2,550,145 2,550,145 Series 23 3,336,727 3,336,727 3,303,327 3,303,327 Series 24 2,169,878 2,169,878 2,150,053 2,150,053 Series 25 3,026,109 3,026,109 3,016,809 3,016,809 Series 26 3,995,900 3,995,900 3,926,374 3,926,374 Series 27 2,460,700 2,460,700 2,431,350 2,431,350 Series 28 4,000,738 4,000,738 3,979,139 3,979,139 Series 29 3,991,800 3,991,800 3,911,725 3,911,725 Series 30 2,651,000 2,651,000 2,621,200 2,621,200 Series 31 4,417,857 4,417,857 4,375,757 4,375,757 Series 32 4,754,198 4,754,198 4,706,298 4,706,298 Series 33 2,636,533 2,636,533 2,605,833 2,605,833 Series 34 3,529,319 3,529,319 3,474,319 3,474,319 Series 35 3,300,463 3,300,463 3,277,913 3,277,913 Series 36 2,106,838 2,106,838 2,083,704 2,083,704 Series 37 2,512,500 2,512,500 2,489,100 2,489,100 Series 38 2,543,100 2,543,100 2,536,200 2,536,200 Series 39 2,292,151 2,292,151 2,288,351 2,288,351 Series 40 2,630,256 2,630,256 2,611,356 2,611,356 Series 41 2,891,626 2,891,626 2,865,176 2,865,176 Series 42 2,744,262 2,744,262 2,706,362 2,706,362 Series 43 3,637,987 3,637,987 3,617,987 3,617,987 Series 44 2,701,973 2,701,973 2,682,873 2,682,873 Series 45 4,014,367 4,014,367 3,989,967 3,989,967 Series 46 2,980,998 2,980,998 2,965,635 2,965,635 ​ 83,651,080 83,651,080 82,874,653 82,874,653 ​
Schedule of weighted average number of units used in calculating net income (loss) per beneficial assignee certificate	Net income (loss) per beneficial assignee certificate unit is calculated based upon the weighted average number of units outstanding during the year or period. The weighted average number of units in each series at March 31, 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ 3,828,200 ​ 3,828,200 Series 21 ​ 1,879,500 ​ 1,879,500 Series 22 ​ 2,550,145 ​ 2,550,145 Series 23 ​ 3,303,327 ​ 3,303,327 Series 24 ​ 2,150,053 ​ 2,150,053 Series 25 ​ 3,016,809 ​ 3,016,809 Series 26 ​ 3,926,374 ​ 3,928,399 Series 27 ​ 2,431,350 ​ 2,431,350 Series 28 ​ 3,979,139 ​ 3,979,139 Series 29 ​ 3,911,725 ​ 3,920,350 Series 30 ​ 2,621,200 ​ 2,621,200 Series 31 ​ 4,375,757 ​ 4,375,757 Series 32 ​ 4,706,298 ​ 4,713,423 Series 33 ​ 2,605,833 ​ 2,606,583 Series 34 ​ 3,474,319 ​ 3,476,869 Series 35 ​ 3,277,913 ​ 3,277,913 Series 36 ​ 2,083,704 ​ 2,083,704 Series 37 ​ 2,489,100 ​ 2,489,100 Series 38 ​ 2,536,200 ​ 2,536,200 Series 39 ​ 2,288,351 ​ 2,288,351 Series 40 ​ 2,611,356 ​ 2,611,356 Series 41 ​ 2,865,176 ​ 2,867,051 Series 42 ​ 2,706,362 ​ 2,713,862 Series 43 ​ 3,617,987 ​ 3,617,987 Series 44 ​ 2,682,873 ​ 2,686,098 Series 45 ​ 3,989,967 ​ 3,994,842 Series 46 ​ 2,965,635 ​ 2,965,635 ​ ​ 82,874,653 ​ 82,913,203 ​

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Mar. 31, 2022
RELATED PARTY TRANSACTIONS
Schedule of fund management fee and reporting fee	The Fund originally incurred an annual fund management fee to Boston Capital Asset Management Limited Partnership, a former affiliate of the general partner. As part of the sale disclosed in Note A, the fund management fee is now payable to BF Garden Companion Limited Partnership (formerly known as Boston Capital Companion Limited Partnership), an affiliate of the general partner as of December 15, 2020, in an amount equal to .5 percent of the aggregate cost of the apartment complexes owned by the operating limited partnerships, less the amount of certain asset management and reporting fees paid by the operating limited partnerships. The fund management fees earned and the reporting fees paid by the operating limited partners for the years ended March 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fund Management Fee ​ ​ ​ ​ ​ ​ ​ ​ net of Asset ​ ​ Gross Fund ​ Asset Management ​ Management ​ Management Fee and Reporting Fee and Reporting Fee Series 20 ​ $ — ​ $ — ​ $ — Series 21 ​ — ​ — ​ — Series 22 ​ — ​ — ​ — Series 23 ​ — ​ — ​ — Series 24 ​ — ​ — ​ — Series 25 ​ — ​ — ​ — Series 26 ​ 3,665 ​ — ​ 3,665 Series 27 ​ — ​ — ​ — Series 28 ​ — ​ — ​ — Series 29 ​ 8,662 ​ 7,319 ​ 1,343 Series 30 ​ — ​ — ​ — Series 31 ​ — ​ — ​ — Series 32 ​ 4,091 ​ — ​ 4,091 Series 33 ​ 4,334 ​ — ​ 4,334 Series 34 ​ 18,492 ​ 3,000 ​ 15,492 Series 35 ​ — ​ — ​ — Series 36 ​ — ​ — ​ — Series 37 ​ — ​ — ​ — Series 38 ​ — ​ — ​ — Series 39 ​ — ​ — ​ — Series 40 ​ — ​ — ​ — Series 41 ​ 65,731 ​ 8,663 ​ 57,068 Series 42 ​ 13,500 ​ 5,752 ​ 7,748 Series 43 ​ — ​ — ​ — Series 44 ​ 40,668 ​ 5,257 ​ 35,411 Series 45 ​ 77,512 ​ 22,502 ​ 55,010 Series 46 ​ 166,959 ​ 17,898 ​ 149,061 ​ ​ $ 403,614 ​ $ 70,391 ​ $ 333,223 ​ NOTE B - RELATED PARTY TRANSACTIONS (Continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2021 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fund Management Fee ​ ​ ​ ​ ​ ​ ​ ​ net of Asset ​ ​ Gross Fund ​ Asset Management and ​ Management ​ Management Fee Reporting Fee and Reporting Fee Series 20 ​ $ — ​ $ — ​ $ — Series 21 ​ — ​ — ​ — Series 22 ​ — ​ — ​ — Series 23 ​ — ​ — ​ — Series 24 ​ — ​ — ​ — Series 25 ​ — ​ — ​ — Series 26 ​ 15,044 ​ — ​ 15,044 Series 27 ​ — ​ — ​ — Series 28 ​ — ​ — ​ — Series 29 ​ 21,752 ​ — ​ 21,752 Series 30 ​ — ​ — ​ — Series 31 ​ — ​ — ​ — Series 32 ​ 50,243 ​ 13,516 ​ 36,727 Series 33 ​ 34,323 ​ 13,516 ​ 20,807 Series 34 ​ 24,102 ​ 4,200 ​ 19,902 Series 35 ​ — ​ — ​ — Series 36 ​ — ​ — ​ — Series 37 ​ — ​ — ​ — Series 38 ​ — ​ — ​ — Series 39 ​ — ​ — ​ — Series 40 ​ — ​ — ​ — Series 41 ​ 107,516 ​ 18,082 ​ 89,434 Series 42 ​ 55,995 ​ 3,129 ​ 52,866 Series 43 ​ 45,534 ​ 13,296 ​ 32,238 Series 44 ​ 121,260 ​ 30,907 ​ 90,353 Series 45 ​ 135,226 ​ 37,353 ​ 97,873 Series 46 ​ 185,830 ​ 14,678 ​ 171,152 ​ ​ $ 796,825 ​ $ 148,677 ​ $ 648,148 ​
Schedule of management fees paid	The fund management fees paid for the years ended March 31, 2022 and 2021, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ $ — ​ $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ 5,864 ​ 12,845 Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ 27,499 ​ — Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ 8,938 ​ 128,907 Series 33 ​ 9,326 ​ 29,331 Series 34 ​ — ​ — Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ 1,507,201 ​ 64,500 Series 42 ​ 50,236 ​ 19,259 Series 43 ​ — ​ 45,534 Series 44 ​ 411,888 ​ 84,442 Series 45 ​ 683,677 ​ 742,389 Series 46 ​ 331,796 ​ 113,326 ​ ​ $ 3,036,425 ​ $ 1,240,533 ​
Schedule of general administrative and professional fees	General and administrative expenses and professional fees incurred by Boston Capital Partners, Inc., Boston Capital Holdings Limited Partnership, and Boston Capital Asset Management Limited Partnership for each series for the years ended March 31, 2022 and 2021, charged to each series’ operations are as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ $ — $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ — ​ 14,497 Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ — ​ 13,951 Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ — ​ 14,483 Series 33 ​ — ​ 13,213 Series 34 ​ — ​ 13,771 Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ — ​ 13,573 Series 42 ​ — ​ 13,362 Series 43 ​ — ​ 14,008 Series 44 ​ — ​ 13,363 Series 45 ​ — ​ 14,296 Series 46 ​ — ​ 13,508 ​ ​ $ — $ 152,025

INVESTMENTS IN OPERATING LIMI_2

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Tables)	12 Months Ended
	Mar. 31, 2022
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Schedule of operating partnerships within the fund	At March 31, 2022 and 2021, the fund has limited partnership interests in operating limited partnerships, which own or are constructing or rehabilitating operating apartment complexes. The number of operating limited partnerships in which the fund has limited partnership interests at March 31, 2022 and 2021 by series are as follows: ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 — — Series 21 — — Series 22 — — Series 23 — — Series 24 — — Series 25 — — Series 26 — 1 Series 27 — — Series 28 — — Series 29 1 2 Series 30 — — Series 31 — — Series 32 — 1 Series 33 — 1 Series 34 1 1 Series 35 — — Series 36 — — Series 37 — — Series 38 — — Series 39 — — Series 40 — — Series 41 — 2 Series 42 — 2 Series 43 — — Series 44 1 2 Series 45 4 11 Series 46 7 10 ​ 14 33
Schedule of dispositions by series	During the year ended March 31, 2022 the Fund disposed of nineteen Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2022 is as follows. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Partnership ​ Sale of Underlying ​ Partnership Proceeds ​ Gain on ​ Interest Transferred Operating Partnership from Disposition Disposition Series 26 1 — ​ 20,845 ​ 20,845 Series 29 1 — ​ 29,999 ​ 29,999 Series 32 1 — ​ 23,823 ​ 23,823 Series 33 1 — ​ 23,823 ​ 23,823 Series 41 2 — ​ 1,151,653 ​ 1,151,653 Series 42 2 — ​ 247,877 ​ 247,877 Series 44 — 1 ​ 815,747 ​ 815,747 Series 45 6 1 ​ 691,381 ​ 691,381 Series 46 2 1 ​ 546,266 ​ 546,266 Total 16 3 ​ $ 3,551,414 ​ $ 3,551,414 ​ During the year ended March 31, 2021 the Fund disposed of thirty-five Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2021 is as follows. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Partnership ​ Sale of Underlying ​ Partnership Proceeds ​ Gain on ​ Interest Transferred Operating Partnership from Disposition * Disposition Series 26 2 — ​ 18,800 ​ 18,800 Series 29 ​ 3 ​ — ​ ​ 44,500 ​ ​ 44,500 Series 32 1 1 ​ 2,571,228 ​ 2,571,228 Series 33 — 1 ​ 2,492,020 ​ 2,492,020 Series 34 1 — ​ 20,800 ​ 20,800 Series 41 6 — ​ 98,100 ​ 98,100 Series 42 3 1 ​ 722,200 ​ 722,454 Series 43 11 — ​ 186,635 ​ 186,635 Series 44 ​ 1 ​ — ​ ​ 612,172 ​ ​ 612,172 Series 45 1 1 ​ 214,717 ​ 214,717 Series 46 2 — ​ 113,326 ​ 113,326 Total 31 4 ​ $ 7,094,498 ​ $ 7,094,752 * Partnership proceeds from disposition does not include $254 which was due to a writeoff of capital contribution payable as of March 31, 2021, for Series 42.
Schedule of contributions payable	Under the terms of the Fund’s investment in each operating limited partnership, the Fund is required to make capital contributions to the operating limited partnerships. These contributions are payable in installments over several years upon each operating limited partnership achieving specified levels of construction or operations. At March 31, 2022 and 2021, contributions are payable to operating limited partnerships as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 ​ $ — ​ $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ — ​ — Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ 785 ​ 785 Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ — ​ — Series 33 ​ — ​ — Series 34 ​ — ​ — Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ — ​ — Series 42 ​ — ​ — Series 43 ​ — ​ — Series 44 ​ — ​ — Series 45 ​ — ​ — Series 46 ​ — ​ — ​ ​ $ 785 ​ $ 785
Schedule of partnership's investments in operating limited partnerships.	The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 21,329,022 ​ $ — ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 389,379 ​ — ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ (198,708) ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (13,575,448) ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (18,279,847) ​ — ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ 32,927 ​ — ​ — ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (4,978,858) ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ 11,481 ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 13,575,448 ​ — ​ — ​ ​ ​ ​ ​ Other ​ (366,053) ​ — ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 7,986,395 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 698,299 ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 100,829 ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (3,000) ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (509,713) ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ 32,927 ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (575,248) ​ — ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 286,415 ​ — ​ ​ ​ ​ ​ Other ​ — ​ (910) ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ (256,816) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 2,097,333 ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 288,550 ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (1,552,523) ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (520,914) ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 833,360 ​ — ​ — ​ ​ ​ ​ Other ​ 2 ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 23,898 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 1,526,950 ​ $ 4,533,331 ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (40,115) ​ (52,467) ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (1,829,754) ​ (3,059,043) ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ 342,919 ​ (1,421,821) ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ (2,048,788) ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ 11,481 ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 1,829,754 ​ 3,059,043 ​ ​ ​ ​ Other ​ — ​ (155,434) ​ (118,286) ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ 1,674,320 ​ $ 903,450 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ Series 46 ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 12,473,109 ​ ​ Acquisition costs of operating limited partnerships ​ — ​ ​ Cumulative distributions from operating limited partnerships ​ (103,126) ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (7,566,876) ​ ​ Cumulative losses from operating limited partnerships ​ (4,803,107) ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (1,833,908) ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 7,566,876 ​ ​ Other ​ (91,425) ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 5,641,543 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 45,625,907 $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ ​ 1,096,866 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ ​ (467,311) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ ​ (27,975,615) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ ​ (18,279,847) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ ​ (11,711) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2021 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ ​ (288,550) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ ​ 32,927 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ ​ (11,383,230) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ ​ 33,460 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ ​ 27,975,615 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ ​ (1,111,465) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements $ 15,247,046 $ — $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2021 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 704,145 ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 109,460 ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (3,223) ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (206,682) ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (603,700) ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2021 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (763,435) ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ 21,979 ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 206,682 ​ — ​ ​ ​ ​ Other ​ — ​ (29,502) ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ (564,276) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 1,852,177 ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 266,798 ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (9,500) ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (888,464) ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (1,221,011) ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2021 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ 32,927 ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (1,157,917) ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 888,464 ​ — ​ ​ ​ ​ Other ​ — ​ 5,610 ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ (230,916) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 1,501,914 ​ $ 1,495,966 ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 216,029 ​ 216,029 ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (33,444) ​ (500) ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (1,110,485) ​ (790,713) ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (574,014) ​ (920,782) ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ — ​ ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2021 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (917,996) ​ (784,846) ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 1,110,485 ​ 790,713 ​ ​ ​ ​ Other ​ — ​ (34,871) ​ 7 ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ 157,618 ​ $ 5,874 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2021 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 2,097,333 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 288,550 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (1,552,523) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2021 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2020 (see note A). ​ —
Schedule of combined summarized balance sheets of the operating limited partnerships.	The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 20,212,838 ​ $ — ​ $ — Land ​ 2,023,208 ​ — ​ — Other assets ​ 3,161,606 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 25,397,652 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 16,928,649 ​ $ — ​ $ — Accounts payable and accrued expenses ​ 726,141 ​ — ​ — Other liabilities ​ 1,983,834 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 19,638,624 ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 7,986,395 ​ — ​ — Other partners ​ ​ (2,227,367) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,759,028 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 25,397,652 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 516,789 ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ 119,789 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 636,578 ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 680,065 ​ $ — Accounts payable and accrued expenses ​ — ​ 51,168 ​ — Other liabilities ​ — ​ 398,329 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,129,562 ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ (256,816) ​ — Other partners ​ — ​ (236,168) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ (492,984) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 636,578 ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 1,556,927 ​ $ — ​ $ — Land ​ 142,576 ​ — ​ — Other assets ​ 342,131 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 2,041,634 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 1,625,880 ​ $ — ​ $ — Accounts payable and accrued expenses ​ 61,584 ​ — ​ — Other liabilities ​ 330,480 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2,017,944 ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 23,898 ​ — ​ — Other partners ​ (208) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 23,690 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 2,041,634 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 1,864,919 ​ $ 3,852,350 Land ​ — ​ 450,000 ​ 598,500 Other assets ​ — ​ 246,035 ​ 647,532 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 2,560,954 ​ $ 5,098,382 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 2,880,422 ​ $ 4,370,989 Accounts payable and accrued expenses ​ — ​ 101,325 ​ 130,295 Other liabilities ​ — ​ 38,041 ​ 363,500 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 3,019,788 ​ 4,864,784 PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ 1,674,320 ​ 903,450 Other partners ​ — ​ (2,133,154) ​ (669,852) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ (458,834) ​ 233,598 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 2,560,954 ​ $ 5,098,382 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ Series 46 ASSETS ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 12,421,853 Land ​ 832,132 Other assets ​ 1,806,119 ​ ​ ​ ​ ​ ​ $ 15,060,104 ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 7,371,293 Accounts payable and accrued expenses ​ 381,769 Other liabilities ​ 853,484 ​ ​ ​ ​ ​ ​ 8,606,546 PARTNERS’ CAPITAL (DEFICIT) ​ BF Garden Tax Credit Fund IV L.P. ​ 5,641,543 Other partners ​ 812,015 ​ ​ ​ ​ ​ ​ 6,453,558 ​ ​ ​ ​ ​ ​ $ 15,060,104 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 58,100,481 ​ $ — ​ $ — Land ​ 9,140,743 ​ — ​ — Other assets ​ 12,769,297 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 80,010,521 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 61,595,513 ​ $ — ​ $ — Accounts payable and accrued expenses ​ 3,238,584 ​ — ​ — Other liabilities ​ 6,052,304 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 70,886,401 ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 15,247,046 ​ — ​ — Other partners ​ (6,122,926) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 9,124,120 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 80,010,521 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 697,635 ​ $ — Land ​ — ​ 52,272 ​ — Other assets ​ — ​ 112,648 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 862,555 ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 1,070,448 ​ $ — Accounts payable and accrued expenses ​ — ​ 93,085 ​ — Other liabilities ​ — ​ 325,434 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,488,967 ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ (564,276) ​ — Other partners ​ — ​ (62,136) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ (626,412) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 862,555 ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 1,422,477 ​ $ — Land ​ — ​ 12,000 ​ — Other assets ​ — ​ 466,565 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 1,901,042 ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 1,826,315 ​ $ — Accounts payable and accrued expenses ​ — ​ 106,791 ​ — Other liabilities ​ — ​ 453,193 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 2,386,299 ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ (230,916) ​ — Other partners ​ — ​ (254,341) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ (485,257) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 1,901,042 ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 921,333 ​ $ 847,401 Land ​ — ​ 60,400 ​ 175,500 Other assets ​ — ​ 376,891 ​ 239,177 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 1,358,624 ​ $ 1,262,078 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 623,725 ​ $ 1,205,104 Accounts payable and accrued expenses ​ — ​ 629,491 ​ 11,821 Other liabilities ​ — ​ 46,249 ​ 62,064 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,299,465 ​ 1,278,989 PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ 157,618 ​ 5,874 Other partners ​ — ​ (98,459) ​ (22,785) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 59,159 ​ (16,911) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 1,358,624 ​ $ 1,262,078 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 1,539,529 ​ $ — ​ $ — Land ​ 142,576 ​ — ​ — Other assets ​ 452,343 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 2,134,448 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 1,654,958 ​ $ — ​ $ — Accounts payable and accrued expenses ​ 59,077 ​ — ​ — Other liabilities ​ 485,916 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2,199,951 ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ (65,286) ​ — ​ — Other partners ​ (217) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ (65,503) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 2,134,448 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 6,425,891 ​ $ 6,414,854 Land ​ — ​ 2,225,961 ​ 2,076,707 Other assets ​ — ​ 1,889,844 ​ 1,511,601 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 10,541,696 ​ $ 10,003,162 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 12,064,213 ​ $ 12,467,987 Accounts payable and accrued expenses ​ — ​ 753,367 ​ 748,588 Other liabilities ​ — ​ 257,002 ​ 309,929 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 13,074,582 ​ 13,526,504 PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ (1,204,128) ​ (605,251) Other partners ​ — ​ (1,328,758) ​ (2,918,091) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ (2,532,886) ​ (3,523,342) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 10,541,696 ​ $ 10,003,162 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 3,619,725 ​ $ 13,619,763 Land ​ — ​ 634,735 ​ 2,021,533 Other assets ​ — ​ 458,109 ​ 3,633,550 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 4,712,569 ​ $ 19,274,846 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 4,426,968 ​ $ 11,744,364 Accounts payable and accrued expenses ​ — ​ 121,936 ​ 248,449 Other liabilities ​ — ​ 50,189 ​ 1,791,931 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 4,599,093 ​ 13,784,744 PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ 2,387,429 ​ 5,316,462 Other partners ​ — ​ (2,273,953) ​ 173,640 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 113,476 ​ 5,490,102 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 4,712,569 ​ $ 19,274,846 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ Series 46 ASSETS ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 22,591,873 Land ​ 1,739,059 Other assets ​ 3,628,569 ​ ​ ​ ​ ​ ​ ​ 27,959,501 ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 14,511,431 Accounts payable and accrued expenses ​ 465,979 Other liabilities ​ 2,270,397 ​ ​ ​ ​ ​ ​ 17,247,807 PARTNERS’ CAPITAL (DEFICIT) ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 10,049,520 Other partners ​ 662,174 ​ ​ ​ ​ ​ ​ 10,711,694 ​ ​ ​ ​ ​ ​ $ 27,959,501
Schedule of summarized statement of operations in operating partnerships.	The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Revenue ​ ​ ​ Rent ​ $ 5,680,773 ​ $ — ​ $ — Interest and other ​ 163,271 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,844,044 ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ 881,484 ​ — ​ — Depreciation and amortization ​ 1,363,256 ​ — ​ — Taxes and insurance ​ 774,361 ​ — ​ — Repairs and maintenance ​ 1,245,367 ​ — ​ — Operating expenses ​ 1,981,590 ​ — ​ — Other expenses ​ 35,610 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 6,281,668 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (437,624) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (703,186) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 265,562 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Revenue ​ ​ ​ Rent ​ $ — ​ $ 325,950 ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 325,950 ​ — Expenses ​ ​ ​ ​ ​ Interest ​ — ​ 24,459 ​ — Depreciation and amortization ​ — ​ 54,308 ​ — Taxes and insurance ​ — ​ 41,839 ​ — Repairs and maintenance ​ — ​ 37,478 ​ — Operating expenses ​ — ​ 239,746 ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 397,830 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (71,880) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (71,162) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ (718) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Revenue ​ ​ ​ Rent ​ $ 594,061 ​ $ — ​ $ — Interest and other ​ 35,907 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 629,968 ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ 85,903 ​ — ​ — Depreciation and amortization ​ 86,577 ​ — ​ — Taxes and insurance ​ 94,837 ​ — ​ — Repairs and maintenance ​ 139,969 ​ — ​ — Operating expenses ​ 133,489 ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 540,775 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ 89,193 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 89,193 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Revenue ​ ​ ​ Rent ​ $ — ​ $ 1,070,962 ​ $ 1,248,511 Interest and other ​ — ​ 5,345 ​ 19,518 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,076,307 ​ 1,268,029 Expenses ​ ​ ​ ​ ​ Interest ​ — ​ 202,797 ​ 195,761 Depreciation and amortization ​ — ​ 219,430 ​ 381,820 Taxes and insurance ​ — ​ 106,680 ​ 167,133 Repairs and maintenance ​ — ​ 241,518 ​ 352,754 Operating expenses ​ — ​ 276,153 ​ 418,070 Other expenses ​ — ​ 8,160 ​ 14,026 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,054,738 ​ 1,529,564 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ 21,569 ​ $ (261,535) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ (314,783) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ 21,569 ​ $ 53,248 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ Series 46 Revenue ​ Rent ​ $ 2,441,289 Interest and other ​ 102,501 ​ ​ ​ ​ ​ ​ 2,543,790 Expenses ​ ​ Interest ​ 372,564 Depreciation and amortization ​ 621,121 Taxes and insurance ​ 368,872 Repairs and maintenance ​ 473,648 Operating expenses ​ 914,132 Other expenses ​ 13,424 ​ ​ ​ ​ ​ ​ 2,758,761 ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (214,971) ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (317,241) ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 102,270 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Revenue ​ ​ ​ Rent ​ $ 17,464,237 ​ $ — ​ $ — Interest and other ​ 326,431 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 17,790,668 ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ 3,123,807 ​ — ​ — Depreciation and amortization ​ 3,557,319 ​ — ​ — Taxes and insurance ​ 2,397,726 ​ — ​ — Repairs and maintenance ​ 3,163,267 ​ — ​ — Operating expenses ​ 4,888,522 ​ — ​ — Other expenses ​ 889,336 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 18,019,977 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (229,309) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (1,016,981) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 787,672 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Revenue ​ ​ ​ Rent ​ $ — ​ $ 177,187 ​ $ — Interest and other ​ — ​ 858 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 178,045 ​ — Expenses ​ ​ ​ ​ Interest ​ — ​ 51,193 ​ — Depreciation and amortization ​ — ​ 43,602 ​ — Taxes and insurance ​ — ​ 32,678 ​ — Repairs and maintenance ​ — ​ 19,266 ​ — Operating expenses ​ — ​ 87,876 ​ — Other expenses ​ — ​ 3,500 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 238,115 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (60,070) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (59,470) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ (600) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Revenue ​ ​ ​ Rent ​ $ — ​ $ 545,010 ​ $ — Interest and other ​ — ​ 2,369 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 547,379 ​ — Expenses ​ ​ ​ ​ Interest ​ — ​ 84,772 ​ — Depreciation and amortization ​ — ​ 87,831 ​ — Taxes and insurance ​ — ​ 87,492 ​ — Repairs and maintenance ​ — ​ 76,882 ​ — Operating expenses ​ — ​ 312,081 ​ — Other expenses ​ — ​ 12,496 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 661,554 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (114,175) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (113,442) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ (733) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Revenue ​ ​ ​ Rent ​ $ — ​ $ 172,726 ​ $ 229,365 Interest and other ​ — ​ 3,570 ​ 12,549 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 176,296 ​ 241,914 Expenses ​ ​ ​ ​ ​ Interest ​ — ​ 47,035 ​ 52,933 Depreciation and amortization ​ — ​ 51,664 ​ 47,069 Taxes and insurance ​ — ​ 41,692 ​ 36,228 Repairs and maintenance ​ — ​ 24,572 ​ 42,951 Operating expenses ​ — ​ 49,933 ​ 93,863 Other expenses ​ — ​ 8,000 ​ 8,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 222,896 ​ 281,044 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (46,600) ​ $ (39,130) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (46,596) ​ $ (39,126) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ (4) ​ $ (4) ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Revenue ​ ​ ​ Rent ​ $ 571,640 ​ $ — ​ $ — Interest and other ​ 22,239 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 593,879 ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ 86,703 ​ — ​ — Depreciation and amortization ​ 85,277 ​ — ​ — Taxes and insurance ​ 87,123 ​ — ​ — Repairs and maintenance ​ 147,049 ​ — ​ — Operating expenses ​ 128,666 ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 534,818 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ 59,061 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 59,061 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Revenue ​ ​ ​ Rent ​ $ — ​ $ 2,706,449 ​ $ 2,836,788 Interest and other ​ — ​ 45,667 ​ 44,609 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 2,752,116 ​ 2,881,397 Expenses ​ ​ ​ ​ ​ Interest ​ — ​ 495,510 ​ 516,452 Depreciation and amortization ​ — ​ 416,032 ​ 466,359 Taxes and insurance ​ — ​ 406,234 ​ 410,842 Repairs and maintenance ​ — ​ 470,753 ​ 476,039 Operating expenses ​ — ​ 540,308 ​ 587,741 Other expenses ​ — ​ 295,000 ​ 295,000 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 2,623,837 ​ 2,752,433 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ 128,279 ​ $ 128,964 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (60,389) ​ $ (32,717) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ 188,668 ​ $ 161,681 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Revenue ​ ​ ​ Rent ​ $ — ​ $ 1,517,404 ​ $ 3,781,384 Interest and other ​ — ​ 18,415 ​ 51,536 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,535,819 ​ 3,832,920 Expenses ​ ​ ​ ​ ​ Interest ​ — ​ 326,469 ​ 496,261 Depreciation and amortization ​ — ​ 312,412 ​ 972,175 Taxes and insurance ​ — ​ 136,651 ​ 419,382 Repairs and maintenance ​ — ​ 233,493 ​ 873,506 Operating expenses ​ — ​ 300,755 ​ 1,323,814 Other expenses ​ — ​ 62,466 ​ 164,823 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,372,246 ​ 4,249,961 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ 163,573 ​ $ (417,041) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ (420,788) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ 163,573 ​ $ 3,747 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2020 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2020 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ Series 46 Revenue ​ Rent ​ $ 4,926,284 Interest and other ​ 124,619 ​ ​ ​ ​ ​ ​ 5,050,903 Expenses ​ ​ Interest ​ 966,479 Depreciation and amortization ​ 1,074,898 Taxes and insurance ​ 739,404 Repairs and maintenance ​ 798,756 Operating expenses ​ 1,463,485 Other expenses ​ 40,051 ​ ​ ​ ​ ​ ​ 5,083,073 ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (32,170) ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (244,453) ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 212,283

RECONCILIATION OF FINANCIAL S_2

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Tables)	12 Months Ended
	Mar. 31, 2022
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Schedule of fund's net income (loss) for Financial reporting and tax return purposes	For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Net income (loss) for financial reporting purposes ​ $ 2,545,668 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (2,632,811) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ (285,774) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (703,186) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (27,126) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ 1,287,441 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ 184,212 ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes ​ $ — ​ $ (91,580) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (2,199) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 709,628 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 615,849 ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes ​ $ — ​ $ (36,279) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (18,837) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (71,162) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 404,489 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 278,211 ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes ​ $ — ​ $ (81,264) ​ $ (87,109) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (4,847) ​ (4,992) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 1,452,062 ​ 1,779,608 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 1,365,951 ​ $ 1,687,507 ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes ​ $ (65,928) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 18,492 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 74,813 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (33,871) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (38,760) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ (45,254) ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes ​ $ — ​ $ 1,032,291 ​ $ 143,547 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (1,441,470) ​ (36,736) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (24,032) ​ (242,095) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ (433,211) ​ $ (135,284) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes ​ $ — ​ $ 758,807 ​ $ 596,405 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (371,220) ​ (606,165) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 2,541,672 ​ (2,261,103) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ (314,783) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (2,509) ​ 34,599 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (946,605) ​ (929,408) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 1,980,145 ​ $ (3,480,455) ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ Series 46 Net income (loss) for financial reporting purposes ​ $ 376,778 ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (164,837) ​ ​ ​ ​ Other ​ (641,156) ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (317,241) ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (25,345) ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (877,446) ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ (1,649,247) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Net income (loss) for financial reporting purposes ​ $ 6,119,815 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (443,708) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 6,952,259 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (1,016,981) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (581,710) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (15,102,308) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ (4,072,633) ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes ​ $ — ​ $ (47,101) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 2,199 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ (5,000) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (59,470) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (19,425) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 588,301 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ 459,504 ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes ​ $ — ​ $ (12,814) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 21,752 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 795,988 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (113,442) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (21,314) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (177,887) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ 492,283 ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes ​ $ — ​ $ 2,525,949 ​ $ 2,473,777 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (78,664) ​ 4,992 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 51,192 ​ (113,274) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (46,596) ​ (39,126) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (23,481) ​ (21,393) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (2,901,083) ​ (2,680,668) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ (472,683) ​ $ (375,692) ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes ​ $ (43,305) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 24,102 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 212,099 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (33,633) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (464,227) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ (304,964) ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes ​ $ — ​ $ 13,924 ​ $ 663,263 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 43,016 ​ 36,736 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 928,089 ​ 2,509,690 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (60,389) ​ (32,717) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (77,697) ​ 17,338 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (308,905) ​ (1,205,766) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ — ​ $ 538,038 ​ $ 1,988,544 ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes ​ $ 50,372 ​ $ 488,406 ​ $ 57,082 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 36,818 ​ (607,163) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 1,039,883 ​ 1,172,973 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ (420,788) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (21,425) ​ (114,692) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (2,400,109) ​ (4,075,446) ​ (924,247) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ (2,349,737) ​ $ (2,531,764) ​ $ (836,835) ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2021 is reconciled as follows: ​ ​ ​ ​ ​ Series 46 Net income (loss) for financial reporting purposes ​ $ (49,738) ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 72,504 ​ ​ ​ ​ Other ​ 360,619 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (244,453) ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (265,988) ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (552,271) ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2020 ​ $ (679,327) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued)
Schedule of investments in operating limited partnerships for tax purposes and financial statement purposes	The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ 1,667,631 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 4,978,858 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (13,575,448) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ (32,927) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 6,961,886 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ (501,652) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 575,248 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ (32,927) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 245,746 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ (189,684) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 520,914 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 502,130 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ (2,818,038) ​ $ (360,638) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 2,818,038 ​ 360,638 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ 1,825,471 ​ $ 1,139,910 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ 2,048,788 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (1,829,754) ​ (3,059,043) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 4,283 ​ (129,655) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ Series 46 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ 2,572,262 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 1,833,908 ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (7,566,876) ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ ​ ​ ​ Other ​ 3,160,706 ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ 6,036,955 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 11,383,230 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (27,975,615) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ (32,927) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 10,588,357 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ (1,005,761) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 763,435 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (206,682) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 449,008 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ (917,349) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 1,157,917 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (888,464) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ (32,927) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 680,823 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ 716,461 ​ $ 508,277 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 917,996 ​ 784,846 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (1,110,485) ​ (790,713) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ (523,972) ​ (502,410) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ (226,160) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 610,098 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 449,422 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ (2,578,036) ​ $ (258,255) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 1,623,678 ​ 566,599 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (752,318) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 1,706,676 ​ (308,344) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ — ​ $ 910,108 ​ $ 4,574,217 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 15,841 ​ 3,117,867 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (2,550,560) ​ (8,739,377) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 1,624,611 ​ 1,047,293 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2021 are as follows: ​ ​ ​ ​ ​ Series 46 Investments in operating limited partnerships - tax return December 31, 2020 ​ $ 4,313,453 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 1,824,953 ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (12,103,656) ​ ​ ​ ​ Less share of loss - three months ended March 31, 2021 ​ — ​ ​ ​ ​ Other ​ 5,965,250 ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ —

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - BACs issued and outstanding (Details) - shares	Mar. 31, 2022	Mar. 31, 2021
Capital Unit
Partners Capital Account Units Issued	83,651,080	83,651,080
Partners Capital Account Units Outstanding	82,874,653	82,874,653
Series 20
Capital Unit
Partners Capital Account Units Issued	3,866,700	3,866,700
Partners Capital Account Units Outstanding	3,828,200	3,828,200
Series 21
Capital Unit
Partners Capital Account Units Issued	1,892,700	1,892,700
Partners Capital Account Units Outstanding	1,879,500	1,879,500
Series 22
Capital Unit
Partners Capital Account Units Issued	2,564,400	2,564,400
Partners Capital Account Units Outstanding	2,550,145	2,550,145
Series 23
Capital Unit
Partners Capital Account Units Issued	3,336,727	3,336,727
Partners Capital Account Units Outstanding	3,303,327	3,303,327
Series 24
Capital Unit
Partners Capital Account Units Issued	2,169,878	2,169,878
Partners Capital Account Units Outstanding	2,150,053	2,150,053
Series 25
Capital Unit
Partners Capital Account Units Issued	3,026,109	3,026,109
Partners Capital Account Units Outstanding	3,016,809	3,016,809
Series 26
Capital Unit
Partners Capital Account Units Issued	3,995,900	3,995,900
Partners Capital Account Units Outstanding	3,926,374	3,926,374
Series 27
Capital Unit
Partners Capital Account Units Issued	2,460,700	2,460,700
Partners Capital Account Units Outstanding	2,431,350	2,431,350
Series 28
Capital Unit
Partners Capital Account Units Issued	4,000,738	4,000,738
Partners Capital Account Units Outstanding	3,979,139	3,979,139
Series 29
Capital Unit
Partners Capital Account Units Issued	3,991,800	3,991,800
Partners Capital Account Units Outstanding	3,911,725	3,911,725
Series 30
Capital Unit
Partners Capital Account Units Issued	2,651,000	2,651,000
Partners Capital Account Units Outstanding	2,621,200	2,621,200
Series 31
Capital Unit
Partners Capital Account Units Issued	4,417,857	4,417,857
Partners Capital Account Units Outstanding	4,375,757	4,375,757
Series 32
Capital Unit
Partners Capital Account Units Issued	4,754,198	4,754,198
Partners Capital Account Units Outstanding	4,706,298	4,706,298
Series 33
Capital Unit
Partners Capital Account Units Issued	2,636,533	2,636,533
Partners Capital Account Units Outstanding	2,605,833	2,605,833
Series 34
Capital Unit
Partners Capital Account Units Issued	3,529,319	3,529,319
Partners Capital Account Units Outstanding	3,474,319	3,474,319
Series 35
Capital Unit
Partners Capital Account Units Issued	3,300,463	3,300,463
Partners Capital Account Units Outstanding	3,277,913	3,277,913
Series 36
Capital Unit
Partners Capital Account Units Issued	2,106,838	2,106,838
Partners Capital Account Units Outstanding	2,083,704	2,083,704
Series 37
Capital Unit
Partners Capital Account Units Issued	2,512,500	2,512,500
Partners Capital Account Units Outstanding	2,489,100	2,489,100
Series 38
Capital Unit
Partners Capital Account Units Issued	2,543,100	2,543,100
Partners Capital Account Units Outstanding	2,536,200	2,536,200
Series 39
Capital Unit
Partners Capital Account Units Issued	2,292,151	2,292,151
Partners Capital Account Units Outstanding	2,288,351	2,288,351
Series 40
Capital Unit
Partners Capital Account Units Issued	2,630,256	2,630,256
Partners Capital Account Units Outstanding	2,611,356	2,611,356
Series 41
Capital Unit
Partners Capital Account Units Issued	2,891,626	2,891,626
Partners Capital Account Units Outstanding	2,865,176	2,865,176
Series 42
Capital Unit
Partners Capital Account Units Issued	2,744,262	2,744,262
Partners Capital Account Units Outstanding	2,706,362	2,706,362
Series 43
Capital Unit
Partners Capital Account Units Issued	3,637,987	3,637,987
Partners Capital Account Units Outstanding	3,617,987	3,617,987
Series 44
Capital Unit
Partners Capital Account Units Issued	2,701,973	2,701,973
Partners Capital Account Units Outstanding	2,682,873	2,682,873
Series 45
Capital Unit
Partners Capital Account Units Issued	4,014,367	4,014,367
Partners Capital Account Units Outstanding	3,989,967	3,989,967
Series 46
Capital Unit
Partners Capital Account Units Issued	2,980,998	2,980,998
Partners Capital Account Units Outstanding	2,965,635	2,965,635

ORGANIZATION AND SUMMARY OF S_5

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Weighted average number of units (Details) - shares	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	82,874,653	82,913,203
Series 20
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,828,200	3,828,200
Series 21
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	1,879,500	1,879,500
Series 22
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,550,145	2,550,145
Series 23
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,303,327	3,303,327
Series 24
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,150,053	2,150,053
Series 25
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,016,809	3,016,809
Series 26
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,926,374	3,928,399
Series 27
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,431,350	2,431,350
Series 28
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,979,139	3,979,139
Series 29
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,911,725	3,920,350
Series 30
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,621,200	2,621,200
Series 31
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	4,375,757	4,375,757
Series 32
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	4,706,298	4,713,423
Series 33
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,605,833	2,606,583
Series 34
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,474,319	3,476,869
Series 35
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,277,913	3,277,913
Series 36
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,083,704	2,083,704
Series 37
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,489,100	2,489,100
Series 38
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,536,200	2,536,200
Series 39
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,288,351	2,288,351
Series 40
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,611,356	2,611,356
Series 41
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,865,176	2,867,051
Series 42
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,706,362	2,713,862
Series 43
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,617,987	3,617,987
Series 44
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,682,873	2,686,098
Series 45
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,989,967	3,994,842
Series 46
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,965,635	2,965,635

ORGANIZATION AND SUMMARY OF S_6

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	12 Months Ended
	Mar. 31, 2022 USD ($) shares	Mar. 31, 2021 USD ($) shares
Organization And Summary Of Significant Accounting Policy [Line Items]
Limited Partners Capital Account Per Units	10
Units of limited partnership interest, authorized | shares	101,500,000	101,500,000
Deferred Tax Assets, Valuation Allowance | $	$ 0	$ 7,893
Amortization Period Of Acquisition Costs Straight Line Method	27 years 6 months
Tax Credit [Member]
Organization And Summary Of Significant Accounting Policy [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	99%
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	1%

RELATED PARTY TRANSACTIONS - Fu

RELATED PARTY TRANSACTIONS - Fund management fees accrued (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Related Party Transaction [Line Items]
Gross Fund Management Fee	$ 403,614	$ 796,825
Asset Management and Reporting Fee	70,391	148,677
Fund Management Fee net of Asset Management and Reporting Fee	333,223	648,148
Series 20
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 21
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 22
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 23
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 24
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 25
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 26
Related Party Transaction [Line Items]
Gross Fund Management Fee	3,665	15,044
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	3,665	15,044
Series 27
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 28
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 29
Related Party Transaction [Line Items]
Gross Fund Management Fee	8,662	21,752
Asset Management and Reporting Fee	7,319	0
Fund Management Fee net of Asset Management and Reporting Fee	1,343	21,752
Series 30
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 31
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 32
Related Party Transaction [Line Items]
Gross Fund Management Fee	4,091	50,243
Asset Management and Reporting Fee	0	13,516
Fund Management Fee net of Asset Management and Reporting Fee	4,091	36,727
Series 33
Related Party Transaction [Line Items]
Gross Fund Management Fee	4,334	34,323
Asset Management and Reporting Fee	0	13,516
Fund Management Fee net of Asset Management and Reporting Fee	4,334	20,807
Series 34
Related Party Transaction [Line Items]
Gross Fund Management Fee	18,492	24,102
Asset Management and Reporting Fee	3,000	4,200
Fund Management Fee net of Asset Management and Reporting Fee	15,492	19,902
Series 35
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 36
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 37
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 38
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 39
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 40
Related Party Transaction [Line Items]
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 41
Related Party Transaction [Line Items]
Gross Fund Management Fee	65,731	107,516
Asset Management and Reporting Fee	8,663	18,082
Fund Management Fee net of Asset Management and Reporting Fee	57,068	89,434
Series 42
Related Party Transaction [Line Items]
Gross Fund Management Fee	13,500	55,995
Asset Management and Reporting Fee	5,752	3,129
Fund Management Fee net of Asset Management and Reporting Fee	7,748	52,866
Series 43
Related Party Transaction [Line Items]
Gross Fund Management Fee	0	45,534
Asset Management and Reporting Fee	0	13,296
Fund Management Fee net of Asset Management and Reporting Fee	0	32,238
Series 44
Related Party Transaction [Line Items]
Gross Fund Management Fee	40,668	121,260
Asset Management and Reporting Fee	5,257	30,907
Fund Management Fee net of Asset Management and Reporting Fee	35,411	90,353
Series 45
Related Party Transaction [Line Items]
Gross Fund Management Fee	77,512	135,226
Asset Management and Reporting Fee	22,502	37,353
Fund Management Fee net of Asset Management and Reporting Fee	55,010	97,873
Series 46
Related Party Transaction [Line Items]
Gross Fund Management Fee	166,959	185,830
Asset Management and Reporting Fee	17,898	14,678
Fund Management Fee net of Asset Management and Reporting Fee	$ 149,061	$ 171,152

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Fund management fees paid (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Related Party Transaction [Line Items]
Fund management fees paid	$ 3,036,425	$ 1,240,533
Series 20
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 21
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 22
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 23
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 24
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 25
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 26
Related Party Transaction [Line Items]
Fund management fees paid	5,864	12,845
Series 27
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 28
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 29
Related Party Transaction [Line Items]
Fund management fees paid	27,499	0
Series 30
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 31
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 32
Related Party Transaction [Line Items]
Fund management fees paid	8,938	128,907
Series 33
Related Party Transaction [Line Items]
Fund management fees paid	9,326	29,331
Series 34
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 35
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 36
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 37
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 38
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 39
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 40
Related Party Transaction [Line Items]
Fund management fees paid	0	0
Series 41
Related Party Transaction [Line Items]
Fund management fees paid	1,507,201	64,500
Series 42
Related Party Transaction [Line Items]
Fund management fees paid	50,236	19,259
Series 43
Related Party Transaction [Line Items]
Fund management fees paid	0	45,534
Series 44
Related Party Transaction [Line Items]
Fund management fees paid	411,888	84,442
Series 45
Related Party Transaction [Line Items]
Fund management fees paid	683,677	742,389
Series 46
Related Party Transaction [Line Items]
Fund management fees paid	$ 331,796	$ 113,326

RELATED PARTY TRANSACTIONS - Ge

RELATED PARTY TRANSACTIONS - General administrative and professional fee (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	$ 0	$ 152,025
Series 20
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 21
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 22
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 23
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 24
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 25
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 26
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	14,497
Series 27
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 28
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 29
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	13,951
Series 30
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 31
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 32
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	14,483
Series 33
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	13,213
Series 34
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	13,771
Series 35
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 36
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 37
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 38
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 39
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 40
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0
Series 41
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	13,573
Series 42
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	13,362
Series 43
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	14,008
Series 44
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	13,363
Series 45
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	0	14,296
Series 46
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	$ 0	$ 13,508

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details) - USD ($)		12 Months Ended
	Dec. 15, 2020	Mar. 31, 2022	Mar. 31, 2021
Related Party Transaction [Line Items]
Percentage Of Annual Management Fee	0.50%
Accrued Management Fees		$ 8,781,884	$ 12,664,070
Debt Instrument, Decrease, Forgiveness		$ 1,249,375	$ 0

INVESTMENTS IN OPERATING LIMI_3

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Operating Partnerships within the Fund (Details) - item	Mar. 31, 2022	Mar. 31, 2021
Number Of Operating Partnerships
Number Of Operating Partnerships	14	33
Series 20
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 21
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 22
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 23
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 24
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 25
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 26
Number Of Operating Partnerships
Number Of Operating Partnerships	0	1
Series 27
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 28
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 29
Number Of Operating Partnerships
Number Of Operating Partnerships	1	2
Series 30
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 31
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 32
Number Of Operating Partnerships
Number Of Operating Partnerships	0	1
Series 33
Number Of Operating Partnerships
Number Of Operating Partnerships	0	1
Series 34
Number Of Operating Partnerships
Number Of Operating Partnerships	1	1
Series 35
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 36
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 37
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 38
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 39
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 40
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 41
Number Of Operating Partnerships
Number Of Operating Partnerships	0	2
Series 42
Number Of Operating Partnerships
Number Of Operating Partnerships	0	2
Series 43
Number Of Operating Partnerships
Number Of Operating Partnerships	0	0
Series 44
Number Of Operating Partnerships
Number Of Operating Partnerships	1	2
Series 45
Number Of Operating Partnerships
Number Of Operating Partnerships	4	11
Series 46
Number Of Operating Partnerships
Number Of Operating Partnerships	7	10

INVESTMENTS IN OPERATING LIMI_4

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Dispositions by series (Details)	12 Months Ended
	Mar. 31, 2022 USD ($) item	Dec. 31, 2021 USD ($)	Mar. 31, 2021 USD ($) item
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	16		31
Sale of Underlying Operating Partnership | item	3		4
Fund Proceeds (loss) from Disposition	$ 3,551,414		$ 7,094,498
Fund Proceeds from Disposition	3,551,414		7,094,498
Gain on Disposition	$ 3,551,414		$ 7,094,752
Series 26
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	1		2
Sale of Underlying Operating Partnership | item	0		0
Fund Proceeds (loss) from Disposition	$ 20,845		$ 18,800
Fund Proceeds from Disposition	20,845		18,800
Gain on Disposition	20,845		18,800
Series 27
Dispositions By Series Disclosure
Fund Proceeds from Disposition	0		0
Series 24
Dispositions By Series Disclosure
Fund Proceeds from Disposition	0		0
Series 28
Dispositions By Series Disclosure
Fund Proceeds from Disposition	$ 0		$ 0
Series 29
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	1		3
Sale of Underlying Operating Partnership | item	0		0
Fund Proceeds (loss) from Disposition	$ 29,999		$ 44,500
Fund Proceeds from Disposition	29,999		44,500
Gain on Disposition	29,999		44,500
Series 31
Dispositions By Series Disclosure
Fund Proceeds from Disposition	$ 0		$ 0
Series 32
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	1		1
Sale of Underlying Operating Partnership | item	0		1
Fund Proceeds (loss) from Disposition	$ 23,823		$ 2,571,228
Fund Proceeds from Disposition	23,823		2,571,228
Gain on Disposition	$ 23,823		$ 2,571,228
Series 33
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	1		0
Sale of Underlying Operating Partnership | item	0		1
Fund Proceeds (loss) from Disposition	$ 23,823		$ 2,492,020
Fund Proceeds from Disposition	23,823		2,492,020
Gain on Disposition	23,823		$ 2,492,020
Series 34
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item			1
Sale of Underlying Operating Partnership | item			0
Fund Proceeds (loss) from Disposition			$ 20,800
Fund Proceeds from Disposition	0		20,800
Gain on Disposition			20,800
Series 35
Dispositions By Series Disclosure
Fund Proceeds from Disposition	0		0
Series 36
Dispositions By Series Disclosure
Fund Proceeds from Disposition	0		0
Series 38
Dispositions By Series Disclosure
Fund Proceeds from Disposition	0		$ 0
Series 43
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item			11
Sale of Underlying Operating Partnership | item			0
Fund Proceeds (loss) from Disposition			$ 186,635
Fund Proceeds from Disposition	0		186,635
Gain on Disposition			186,635
Series 40
Dispositions By Series Disclosure
Fund Proceeds from Disposition	$ 0		$ 0
Series 41
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	2		6
Sale of Underlying Operating Partnership | item	0		0
Fund Proceeds (loss) from Disposition	$ 1,151,653		$ 98,100
Fund Proceeds from Disposition	1,151,653		98,100
Gain on Disposition	$ 1,151,653		$ 98,100
Series 42
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	2		3
Sale of Underlying Operating Partnership | item	0		1
Fund Proceeds (loss) from Disposition	$ 247,877	$ 254	$ 722,200
Fund Proceeds from Disposition	247,877		722,200
Gain on Disposition	$ 247,877		$ 722,454
Series 44
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	0		1
Sale of Underlying Operating Partnership | item	1		0
Fund Proceeds (loss) from Disposition	$ 815,747		$ 612,172
Fund Proceeds from Disposition	815,747		612,172
Gain on Disposition	$ 815,747		$ 612,172
Series 45
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	6		1
Sale of Underlying Operating Partnership | item	1		1
Fund Proceeds (loss) from Disposition	$ 691,381		$ 214,717
Fund Proceeds from Disposition	691,381		214,717
Gain on Disposition	$ 691,381		$ 214,717
Series 46
Dispositions By Series Disclosure
Operating Partnership Interest Transferred | item	2		2
Sale of Underlying Operating Partnership | item	1		0
Fund Proceeds (loss) from Disposition	$ 546,266		$ 113,326
Fund Proceeds from Disposition	546,266		113,326
Gain on Disposition	$ 546,266		$ 113,326

INVESTMENTS IN OPERATING LIMI_5

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Current financial results available for the Operating Partnerships (Details) - USD ($)	12 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Revenues
Rental	$ 5,680,773	$ 17,464,237
Interest and other	163,271	326,431
Operating Partnerships Revenues	5,844,044	17,790,668
Expenses
Interest	881,484	3,123,807
Depreciation and amortization	1,363,256	3,557,319
Operating expenses	1,981,590	4,888,522
Operating Partnerships Total Expenses	6,281,668	18,019,977
Taxes and insurance	774,361	2,397,726
Repairs and maintenance	1,245,367	3,163,267
Other expenses	35,610	889,336
NET INCOME (LOSS)	(437,624)	(229,309)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(703,186)	(1,016,981)
Net income (loss) allocated to other Partners	265,562	787,672
Series 20
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 21
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 22
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 23
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 24
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 25
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 26
Revenues
Rental		177,187
Interest and other		858
Operating Partnerships Revenues		178,045
Expenses
Interest		51,193
Depreciation and amortization		43,602
Operating expenses		87,876
Operating Partnerships Total Expenses		238,115
Taxes and insurance		32,678
Repairs and maintenance		19,266
Other expenses		3,500
NET INCOME (LOSS)		(60,070)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.		(59,470)
Net income (loss) allocated to other Partners		(600)
Series 27
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 28
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 29
Revenues
Rental	325,950	545,010
Interest and other		2,369
Operating Partnerships Revenues	325,950	547,379
Expenses
Interest	24,459	84,772
Depreciation and amortization	54,308	87,831
Operating expenses	239,746	312,081
Operating Partnerships Total Expenses	397,830	661,554
Taxes and insurance	41,839	87,492
Repairs and maintenance	37,478	76,882
Other expenses		12,496
NET INCOME (LOSS)	(71,880)	(114,175)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(71,162)	(113,442)
Net income (loss) allocated to other Partners	(718)	(733)
Series 30
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 31
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 32
Revenues
Rental		172,726
Interest and other		3,570
Operating Partnerships Revenues		176,296
Expenses
Interest		47,035
Depreciation and amortization		51,664
Operating expenses		49,933
Operating Partnerships Total Expenses		222,896
Taxes and insurance		41,692
Repairs and maintenance		24,572
Other expenses		8,000
NET INCOME (LOSS)		(46,600)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.		(46,596)
Net income (loss) allocated to other Partners		(4)
Series 33
Revenues
Rental		229,365
Interest and other		12,549
Operating Partnerships Revenues		241,914
Expenses
Interest		52,933
Depreciation and amortization		47,069
Operating expenses		93,863
Operating Partnerships Total Expenses		281,044
Taxes and insurance		36,228
Repairs and maintenance		42,951
Other expenses		8,000
NET INCOME (LOSS)		(39,130)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.		(39,126)
Net income (loss) allocated to other Partners		(4)
Series 34
Revenues
Rental	594,061	571,640
Interest and other	35,907	22,239
Operating Partnerships Revenues	629,968	593,879
Expenses
Interest	85,903	86,703
Depreciation and amortization	86,577	85,277
Operating expenses	133,489	128,666
Operating Partnerships Total Expenses	540,775	534,818
Taxes and insurance	94,837	87,123
Repairs and maintenance	139,969	147,049
Other expenses	0
NET INCOME (LOSS)	89,193	59,061
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0
Net income (loss) allocated to other Partners	89,193	59,061
Series 35
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 36
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 37
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 38
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 39
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 40
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 41
Revenues
Rental		2,706,449
Interest and other		45,667
Operating Partnerships Revenues		2,752,116
Expenses
Interest		495,510
Depreciation and amortization		416,032
Operating expenses		540,308
Operating Partnerships Total Expenses		2,623,837
Taxes and insurance		406,234
Repairs and maintenance		470,753
Other expenses		295,000
NET INCOME (LOSS)		128,279
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.		(60,389)
Net income (loss) allocated to other Partners		188,668
Series 42
Revenues
Rental		2,836,788
Interest and other		44,609
Operating Partnerships Revenues		2,881,397
Expenses
Interest		516,452
Depreciation and amortization		466,359
Operating expenses		587,741
Operating Partnerships Total Expenses		2,752,433
Taxes and insurance		410,842
Repairs and maintenance		476,039
Other expenses		295,000
NET INCOME (LOSS)		128,964
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.		(32,717)
Net income (loss) allocated to other Partners		161,681
Series 43
Revenues
Rental	0
Interest and other	0
Operating Partnerships Revenues	0
Expenses
Interest	0
Depreciation and amortization	0
Operating expenses	0
Operating Partnerships Total Expenses	0
Taxes and insurance	0
Repairs and maintenance	0
Other expenses	0
NET INCOME (LOSS)	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0
Net income (loss) allocated to other Partners	0
Series 44
Revenues
Rental	1,070,962	1,517,404
Interest and other	5,345	18,415
Operating Partnerships Revenues	1,076,307	1,535,819
Expenses
Interest	202,797	326,469
Depreciation and amortization	219,430	312,412
Operating expenses	276,153	300,755
Operating Partnerships Total Expenses	1,054,738	1,372,246
Taxes and insurance	106,680	136,651
Repairs and maintenance	241,518	233,493
Other expenses	8,160	62,466
NET INCOME (LOSS)	21,569	163,573
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0
Net income (loss) allocated to other Partners	21,569	163,573
Series 45
Revenues
Rental	1,248,511	3,781,384
Interest and other	19,518	51,536
Operating Partnerships Revenues	1,268,029	3,832,920
Expenses
Interest	195,761	496,261
Depreciation and amortization	381,820	972,175
Operating expenses	418,070	1,323,814
Operating Partnerships Total Expenses	1,529,564	4,249,961
Taxes and insurance	167,133	419,382
Repairs and maintenance	352,754	873,506
Other expenses	14,026	164,823
NET INCOME (LOSS)	(261,535)	(417,041)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(314,783)	(420,788)
Net income (loss) allocated to other Partners	53,248	3,747
Series 46
Revenues
Rental	2,441,289	4,926,284
Interest and other	102,501	124,619
Operating Partnerships Revenues	2,543,790	5,050,903
Expenses
Interest	372,564	966,479
Depreciation and amortization	621,121	1,074,898
Operating expenses	914,132	1,463,485
Operating Partnerships Total Expenses	2,758,761	5,083,073
Taxes and insurance	368,872	739,404
Repairs and maintenance	473,648	798,756
Other expenses	13,424	40,051
NET INCOME (LOSS)	(214,971)	(32,170)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(317,241)	(244,453)
Net income (loss) allocated to other Partners	$ 102,270	$ 212,283

INVESTMENTS IN OPERATING LIMI_6

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Contributions payable (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Contributions Payable
Capital contributions payable	$ 785	$ 785
Series 29
Contributions Payable
Capital contributions payable	$ 785	$ 785

INVESTMENTS IN OPERATING LIMI_7

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Fund's investments (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	$ 21,329,022	$ 45,625,907
Acquisition costs of operating limited partnerships	389,379	1,096,866
Cumulative distributions from operating limited partnerships	(198,708)	(467,311)
Cumulative impairment loss in investments in operating limited partnerships	(13,575,448)	(27,975,615)
Cumulative losses from operating limited partnerships	(18,279,847)	(18,279,847)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	(11,711)
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(288,550)	(288,550)
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	32,927	32,927
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(4,978,858)	(11,383,230)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	11,481	33,460
Cumulative impairment loss in investments in operating limited partnerships	13,575,448	27,975,615
Other	(366,053)	(1,111,465)
Equity per operating limited partnerships' combined financial statements	7,986,395	15,247,046	$ 7,986,395	$ 15,247,046
Series 20
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 21
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 22
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0
Acquisition costs of operating limited partnerships	0
Cumulative distributions from operating limited partnerships	0
Cumulative impairment loss in investments in operating limited partnerships	0
Cumulative losses from operating limited partnerships	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0
Cumulative impairment loss in investments in operating limited partnerships	0
Other	0
Equity per operating limited partnerships' combined financial statements	0		0	0
Series 23
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0
Acquisition costs of operating limited partnerships	0
Cumulative distributions from operating limited partnerships	0
Cumulative impairment loss in investments in operating limited partnerships	0
Cumulative losses from operating limited partnerships	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0
Cumulative impairment loss in investments in operating limited partnerships	0
Other	0
Equity per operating limited partnerships' combined financial statements	0		0	0
Series 24
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0
Acquisition costs of operating limited partnerships	0
Cumulative distributions from operating limited partnerships	0
Cumulative impairment loss in investments in operating limited partnerships	0
Cumulative losses from operating limited partnerships	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0
Cumulative impairment loss in investments in operating limited partnerships	0
Other	0
Equity per operating limited partnerships' combined financial statements	0		0	0
Series 25
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 26
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	704,145
Acquisition costs of operating limited partnerships	0	109,460
Cumulative distributions from operating limited partnerships	0	(3,223)
Cumulative impairment loss in investments in operating limited partnerships	0	(206,682)
Cumulative losses from operating limited partnerships	0	(603,700)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	(763,435)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	21,979
Cumulative impairment loss in investments in operating limited partnerships	0	206,682
Other	0	(29,502)
Equity per operating limited partnerships' combined financial statements	0	(564,276)	0	(564,276)
Series 27
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 28
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 29
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	698,299	1,852,177
Acquisition costs of operating limited partnerships	100,829	266,798
Cumulative distributions from operating limited partnerships	(3,000)	(9,500)
Cumulative impairment loss in investments in operating limited partnerships	(286,415)	(888,464)
Cumulative losses from operating limited partnerships	(509,713)	(1,221,011)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	32,927	32,927
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(575,248)	(1,157,917)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	286,415	888,464
Other	(910)	5,610
Equity per operating limited partnerships' combined financial statements	(256,816)	(230,916)	(256,816)	(230,916)
Series 30
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 31
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 32
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	1,501,914
Acquisition costs of operating limited partnerships	0	216,029
Cumulative distributions from operating limited partnerships	0	(33,444)
Cumulative impairment loss in investments in operating limited partnerships	0	(1,110,485)
Cumulative losses from operating limited partnerships	0	(574,014)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	(917,996)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	1,110,485
Other	0	(34,871)
Equity per operating limited partnerships' combined financial statements	0	157,618		157,618
Series 33
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	1,495,966
Acquisition costs of operating limited partnerships	0	216,029
Cumulative distributions from operating limited partnerships	0	(500)
Cumulative impairment loss in investments in operating limited partnerships	0	(790,713)
Cumulative losses from operating limited partnerships	0	(920,782)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	(784,846)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	790,713
Other	0	7
Equity per operating limited partnerships' combined financial statements	0	5,874		5,874
Series 34
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	2,097,333	2,097,333
Acquisition costs of operating limited partnerships	288,550	288,550
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	(833,360)	(833,360)
Cumulative losses from operating limited partnerships	(1,552,523)	(1,552,523)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(288,550)	(288,550)
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(520,914)	(610,098)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	833,360	833,360
Other	2	2
Equity per operating limited partnerships' combined financial statements	23,898	(65,286)	23,898	(65,286)
Series 35
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 36
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 37
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 38
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 39
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 40
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 41
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	3,206,778
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	(2,772)
Cumulative impairment loss in investments in operating limited partnerships	0	(752,318)
Cumulative losses from operating limited partnerships	0	(2,451,688)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	(7,500)
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	(1,623,678)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	752,318
Other	0	(325,268)
Equity per operating limited partnerships' combined financial statements	0	(1,204,128)		(1,204,128)
Series 42
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	581,332
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	(781)
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	(580,551)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	(4,211)
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	(566,599)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	(34,441)
Equity per operating limited partnerships' combined financial statements	0	(605,251)		(605,251)
Series 43
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0	0
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Cumulative losses from operating limited partnerships	0	0
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	0	0
Other	0	0
Equity per operating limited partnerships' combined financial statements	0	0	0
Series 44
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	1,526,950	3,095,765
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	(40,115)	(40,115)
Cumulative impairment loss in investments in operating limited partnerships	(1,829,754)	(2,550,560)
Cumulative losses from operating limited partnerships	342,919	(505,090)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0	(15,841)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	1,829,754	2,550,560
Other	(155,434)	(147,290)
Equity per operating limited partnerships' combined financial statements	1,674,320	2,387,429	1,674,320	2,387,429
Series 45
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	4,533,331	13,534,041
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	(52,467)	(192,410)
Cumulative impairment loss in investments in operating limited partnerships	(3,059,043)	(8,739,377)
Cumulative losses from operating limited partnerships	(1,421,821)	(4,602,254)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(2,048,788)	(3,117,867)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	11,481	11,481
Cumulative impairment loss in investments in operating limited partnerships	3,059,043	8,739,377
Other	(118,286)	(316,529)
Equity per operating limited partnerships' combined financial statements	903,450	5,316,462	903,450	5,316,462
Series 46
Funds Investments In Operating Limited Partnerships [Line Items]
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	12,473,109	17,556,456
Acquisition costs of operating limited partnerships	0	0
Cumulative distributions from operating limited partnerships	(103,126)	(184,566)
Cumulative impairment loss in investments in operating limited partnerships	(7,566,876)	(12,103,656)
Cumulative losses from operating limited partnerships	(4,803,107)	(5,268,234)
Investments in operating limited partnerships per balance sheet	0	0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2020 which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements as of December 31, 2019 (see note A).	0	0
The Fund has recorded acquisition costs at March 31, 2020 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0	0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,833,908)	(1,824,953)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0	0
Cumulative impairment loss in investments in operating limited partnerships	7,566,876	12,103,656
Other	(91,425)	(229,183)
Equity per operating limited partnerships' combined financial statements	$ 5,641,543	$ 10,049,520	$ 5,641,543	$ 10,049,520

INVESTMENTS IN OPERATING LIMI_8

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Combined summarized balance sheets (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021	Dec. 31, 2020	Dec. 31, 2019
ASSETS
Buildings and improvements, net of accumulated depreciation			$ 20,212,838	$ 58,100,481
Land			2,023,208	9,140,743
Other assets			3,161,606	12,769,297
Total Assets			25,397,652	80,010,521
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			16,928,649	61,595,513
Accounts payable and accrued expenses			726,141	3,238,584
Other liabilities			1,983,834	6,052,304
Liabilities			19,638,624	70,886,401
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	$ 7,986,395	$ 15,247,046	7,986,395	15,247,046
Other partners			(2,227,367)	(6,122,926)
Partners Capital			5,759,028	9,124,120
Liabilities and Stockholders Equity			25,397,652	80,010,521
Series 20
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 21
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 22
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0		0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 23
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0		0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 24
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0		0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 25
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 26
ASSETS
Buildings and improvements, net of accumulated depreciation			0	697,635
Land			0	52,272
Other assets			0	112,648
Total Assets			0	862,555
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	1,070,448
Accounts payable and accrued expenses			0	93,085
Other liabilities			0	325,434
Liabilities			0	1,488,967
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	(564,276)	0	(564,276)
Other partners			0	(62,136)
Partners Capital			0	(626,412)
Liabilities and Stockholders Equity			0	862,555
Series 27
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 28
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 29
ASSETS
Buildings and improvements, net of accumulated depreciation			516,789	1,422,477
Land				12,000
Other assets			119,789	466,565
Total Assets			636,578	1,901,042
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			680,065	1,826,315
Accounts payable and accrued expenses			51,168	106,791
Other liabilities			398,329	453,193
Liabilities			1,129,562	2,386,299
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(256,816)	(230,916)	(256,816)	(230,916)
Other partners			(236,168)	(254,341)
Partners Capital			(492,984)	(485,257)
Liabilities and Stockholders Equity			636,578	1,901,042
Series 30
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 31
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 32
ASSETS
Buildings and improvements, net of accumulated depreciation				921,333
Land				60,400
Other assets				376,891
Total Assets				1,358,624
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable				623,725
Accounts payable and accrued expenses				629,491
Other liabilities				46,249
Liabilities				1,299,465
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	157,618		157,618
Other partners				(98,459)
Partners Capital				59,159
Liabilities and Stockholders Equity				1,358,624
Series 33
ASSETS
Buildings and improvements, net of accumulated depreciation				847,401
Land				175,500
Other assets				239,177
Total Assets				1,262,078
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable				1,205,104
Accounts payable and accrued expenses				11,821
Other liabilities				62,064
Liabilities				1,278,989
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	5,874		5,874
Other partners				(22,785)
Partners Capital				(16,911)
Liabilities and Stockholders Equity				1,262,078
Series 34
ASSETS
Buildings and improvements, net of accumulated depreciation			1,556,927	1,539,529
Land			142,576	142,576
Other assets			342,131	452,343
Total Assets			2,041,634	2,134,448
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			1,625,880	1,654,958
Accounts payable and accrued expenses			61,584	59,077
Other liabilities			330,480	485,916
Liabilities			2,017,944	2,199,951
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	23,898	(65,286)	23,898	(65,286)
Other partners			(208)	(217)
Partners Capital			23,690	(65,503)
Liabilities and Stockholders Equity			2,041,634	2,134,448
Series 35
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 36
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 37
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 38
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 39
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 40
ASSETS
Buildings and improvements, net of accumulated depreciation			0	0
Land			0	0
Other assets			0	0
Total Assets			0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0	0
Accounts payable and accrued expenses			0	0
Other liabilities			0	0
Liabilities			0	0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0	0
Other partners			0	0
Partners Capital			0	0
Liabilities and Stockholders Equity			0	0
Series 41
ASSETS
Buildings and improvements, net of accumulated depreciation				6,425,891
Land				2,225,961
Other assets				1,889,844
Total Assets				10,541,696
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable				12,064,213
Accounts payable and accrued expenses				753,367
Other liabilities				257,002
Liabilities				13,074,582
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	(1,204,128)		(1,204,128)
Other partners				(1,328,758)
Partners Capital				(2,532,886)
Liabilities and Stockholders Equity				10,541,696
Series 42
ASSETS
Buildings and improvements, net of accumulated depreciation				6,414,854
Land				2,076,707
Other assets				1,511,601
Total Assets				10,003,162
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable				12,467,987
Accounts payable and accrued expenses				748,588
Other liabilities				309,929
Liabilities				13,526,504
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	(605,251)		(605,251)
Other partners				(2,918,091)
Partners Capital				(3,523,342)
Liabilities and Stockholders Equity				10,003,162
Series 43
ASSETS
Buildings and improvements, net of accumulated depreciation			0
Land			0
Other assets			0
Total Assets			0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			0
Accounts payable and accrued expenses			0
Other liabilities			0
Liabilities			0
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	0	0	0
Other partners			0
Partners Capital			0
Liabilities and Stockholders Equity			0
Series 44
ASSETS
Buildings and improvements, net of accumulated depreciation			1,864,919	3,619,725
Land			450,000	634,735
Other assets			246,035	458,109
Total Assets			2,560,954	4,712,569
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			2,880,422	4,426,968
Accounts payable and accrued expenses			101,325	121,936
Other liabilities			38,041	50,189
Liabilities			3,019,788	4,599,093
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,674,320	2,387,429	1,674,320	2,387,429
Other partners			(2,133,154)	(2,273,953)
Partners Capital			(458,834)	113,476
Liabilities and Stockholders Equity			2,560,954	4,712,569
Series 45
ASSETS
Buildings and improvements, net of accumulated depreciation			3,852,350	13,619,763
Land			598,500	2,021,533
Other assets			647,532	3,633,550
Total Assets			5,098,382	19,274,846
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			4,370,989	11,744,364
Accounts payable and accrued expenses			130,295	248,449
Other liabilities			363,500	1,791,931
Liabilities			4,864,784	13,784,744
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	903,450	5,316,462	903,450	5,316,462
Other partners			(669,852)	173,640
Partners Capital			233,598	5,490,102
Liabilities and Stockholders Equity			5,098,382	19,274,846
Series 46
ASSETS
Buildings and improvements, net of accumulated depreciation			12,421,853	22,591,873
Land			832,132	1,739,059
Other assets			1,806,119	3,628,569
Total Assets			15,060,104	27,959,501
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable			7,371,293	14,511,431
Accounts payable and accrued expenses			381,769	465,979
Other liabilities			853,484	2,270,397
Liabilities			8,606,546	17,247,807
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	$ 5,641,543	$ 10,049,520	5,641,543	10,049,520
Other partners			812,015	662,174
Partners Capital			6,453,558	10,711,694
Liabilities and Stockholders Equity			$ 15,060,104	$ 27,959,501

RECONCILIATION OF FINANCIAL S_3

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	$ 2,545,668	$ 6,119,815
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(2,632,811)	(443,708)
Other	(285,774)	6,952,259
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(703,186)	(1,016,981)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(27,126)	(581,710)
Difference due to fiscal year for book purposes and calendar year for tax purposes	1,287,441	(15,102,308)
Income (loss) for tax return purposes	184,212	(4,072,633)
Series 20
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 21
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 22
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 23
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 24
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 25
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 26
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(91,580)	(47,101)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(2,199)	2,199
Other	0	(5,000)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	(59,470)
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	(19,425)
Difference due to fiscal year for book purposes and calendar year for tax purposes	709,628	588,301
Income (loss) for tax return purposes	615,849	459,504
Series 27
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 28
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 29
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(36,279)	(12,814)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(18,837)	21,752
Other	0	795,988
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(71,162)	(113,442)
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	(21,314)
Difference due to fiscal year for book purposes and calendar year for tax purposes	404,489	(177,887)
Income (loss) for tax return purposes	278,211	492,283
Series 30
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 31
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 32
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(81,264)	2,525,949
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(4,847)	(78,664)
Other	0	51,192
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	(46,596)
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	(23,481)
Difference due to fiscal year for book purposes and calendar year for tax purposes	1,452,062	(2,901,083)
Income (loss) for tax return purposes	1,365,951	(472,683)
Series 33
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(87,109)	2,473,777
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(4,992)	4,992
Other		(113,274)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting		(39,126)
Excess of tax depreciation over book depreciation on operating limited partnership assets		(21,393)
Difference due to fiscal year for book purposes and calendar year for tax purposes	1,779,608	(2,680,668)
Income (loss) for tax return purposes	1,687,507	(375,692)
Series 34
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(65,928)	(43,305)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	18,492	24,102
Other	74,813	212,099
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	(33,871)	(33,633)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(38,760)	(464,227)
Income (loss) for tax return purposes	(45,254)	(304,964)
Series 35
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 36
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 37
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 38
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 39
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 40
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 41
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	1,032,291	13,924
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(1,441,470)	43,016
Other	0	928,089
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	(60,389)
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	(77,697)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(24,032)	(308,905)
Income (loss) for tax return purposes	(433,211)	538,038
Series 42
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	143,547	663,263
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(36,736)	36,736
Other	0	2,509,690
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	(32,717)
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	17,338
Difference due to fiscal year for book purposes and calendar year for tax purposes	(242,095)	(1,205,766)
Income (loss) for tax return purposes	(135,284)	1,988,544
Series 43
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	0	50,372
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	(2,400,109)
Income (loss) for tax return purposes	0	(2,349,737)
Series 44
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	758,807	488,406
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(371,220)	36,818
Other	2,541,672	1,039,883
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	(2,509)	(21,425)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(946,605)	(4,075,446)
Income (loss) for tax return purposes	1,980,145	(2,531,764)
Series 45
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	596,405	57,082
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(606,165)	(607,163)
Other	(2,261,103)	1,172,973
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(314,783)	(420,788)
Excess of tax depreciation over book depreciation on operating limited partnership assets	34,599	(114,692)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(929,408)	(924,247)
Income (loss) for tax return purposes	(3,480,455)	(836,835)
Series 46
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	376,778	(49,738)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(164,837)	72,504
Other	(641,156)	360,619
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(317,241)	(244,453)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(25,345)	(265,988)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(877,446)	(552,271)
Income (loss) for tax return purposes	$ (1,649,247)	$ (679,327)

RECONCILIATION OF FINANCIAL S_4

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN - Investments in operating limited partnerships (Details) - USD ($)	Mar. 31, 2022	Mar. 31, 2021
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	$ 1,667,631	$ 6,036,955
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,978,858	11,383,230
Impairment loss in investment in operating limited partnerships	(13,575,448)	(27,975,615)
Less share of loss	(32,927)	(32,927)
Other	6,961,886	10,588,357
Investments in operating limited partnerships - as reported	0	0
Series 20
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 21
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 22
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0
Impairment loss in investment in operating limited partnerships	0
Less share of loss	0
Other	0
Investments in operating limited partnerships - as reported	0	0
Series 23
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0
Impairment loss in investment in operating limited partnerships	0
Less share of loss	0
Other	0
Investments in operating limited partnerships - as reported	0	0
Series 24
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0
Impairment loss in investment in operating limited partnerships	0
Less share of loss	0
Other	0
Investments in operating limited partnerships - as reported	0	0
Series 25
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 26
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	(1,005,761)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	763,435
Impairment loss in investment in operating limited partnerships	0	(206,682)
Less share of loss	0	0
Other	0	449,008
Investments in operating limited partnerships - as reported	0	0
Series 27
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 28
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 29
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(501,652)	(917,349)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	575,248	1,157,917
Impairment loss in investment in operating limited partnerships	(286,415)	(888,464)
Less share of loss	(32,927)	(32,927)
Other	245,746	680,823
Investments in operating limited partnerships - as reported	0	0
Series 30
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 31
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 32
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	716,461
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	917,996
Impairment loss in investment in operating limited partnerships	0	(1,110,485)
Less share of loss	0	0
Other	0	(523,972)
Investments in operating limited partnerships - as reported	0	0
Series 33
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	508,277
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	784,846
Impairment loss in investment in operating limited partnerships	0	(790,713)
Less share of loss	0	0
Other	0	(502,410)
Investments in operating limited partnerships - as reported	0	0
Series 34
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(189,684)	(226,160)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	520,914	610,098
Impairment loss in investment in operating limited partnerships	(833,360)	(833,360)
Less share of loss	0	0
Other	502,130	449,422
Investments in operating limited partnerships - as reported	0	0
Series 35
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 36
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 37
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 38
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 39
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 40
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 41
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(2,818,038)	(2,578,036)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	1,623,678
Impairment loss in investment in operating limited partnerships	0	(752,318)
Less share of loss	0	0
Other	2,818,038	1,706,676
Investments in operating limited partnerships - as reported	0	0
Series 42
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(360,638)	(258,255)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	566,599
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	360,638	(308,344)
Investments in operating limited partnerships - as reported	0	0
Series 43
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 44
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	1,825,471	910,108
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	15,841
Impairment loss in investment in operating limited partnerships	(1,829,754)	(2,550,560)
Less share of loss	0	0
Other	4,283	1,624,611
Investments in operating limited partnerships - as reported	0	0
Series 45
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	1,139,910	4,574,217
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,048,788	3,117,867
Impairment loss in investment in operating limited partnerships	(3,059,043)	(8,739,377)
Less share of loss	0	0
Other	(129,655)	1,047,293
Investments in operating limited partnerships - as reported	0	0
Series 46
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	2,572,262	4,313,453
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,833,908	1,824,953
Impairment loss in investment in operating limited partnerships	(7,566,876)	(12,103,656)
Less share of loss	0	0
Other	3,160,706	5,965,250
Investments in operating limited partnerships - as reported	$ 0	$ 0

CASH EQUIVALENTS (Details)

CASH EQUIVALENTS (Details) - USD ($)	12 Months Ended
	Mar. 31, 2022	Mar. 31, 2021
CASH EQUIVALENTS
Cash Equivalents	$ 2,359,633	$ 10,765,279
Money Market Accounts Interest Rate Minimum	0.01%
Money Market Accounts Interest Rate Maximum	0.85%