Boston Capital Tax Credit Fund Iv 10-Q 13 Feb 23 2023 Q3 Quarterly report Financial data

Document And Entity Information

Document And Entity Information	9 Months Ended
	Dec. 31, 2022 shares
Document And Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Dec. 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,
Entity Address, Address Line Two	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
Security Exchange Name	NONE
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 Common Stock, Shares Outstanding	0
Amendment Flag	false
Entity Central Index Key	0000913778
Current Fiscal Year End Date	--03-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Dec. 31, 2022	Mar. 31, 2022
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	$ 0	$ 0
OTHER ASSETS
Cash and cash equivalents	892,099	2,370,898
Other assets	2,500	6,288
ASSETS	894,599	2,377,186
LIABILITIES
Accounts payable and accrued expenses	359,621	0
Accounts payable affiliates (Note C)	7,017,470	8,781,884
Capital contributions payable	785	785
LIABILITIES	7,377,876	8,782,669
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(7,408,457)	(7,296,726)
General Partner	925,180	891,243
PARTNERS' CAPITAL (DEFICIT)	(6,483,277)	(6,405,483)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	894,599	2,377,186
Series 20
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	313,969	313,969
General Partner	(313,969)	(313,969)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 27
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	55,425	108,768
Other assets	2,500	2,500
ASSETS	57,925	111,268
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	3,112,174	3,108,790
Capital contributions payable	785	785
LIABILITIES	3,112,959	3,109,575
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(2,685,837)	(2,629,677)
General Partner	(369,197)	(368,630)
PARTNERS' CAPITAL (DEFICIT)	(3,055,034)	(2,998,307)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	57,925	111,268
Series 30
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	380,821	380,821
General Partner	(380,821)	(380,821)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 33
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	196,294	196,294
General Partner	(196,294)	(196,294)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 34
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	40,995	81,705
Other assets	0	0
ASSETS	40,995	81,705
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	2,502,137	2,488,268
Capital contributions payable	0	0
LIABILITIES	2,502,137	2,488,268
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(2,136,141)	(2,082,108)
General Partner	(325,001)	(324,455)
PARTNERS' CAPITAL (DEFICIT)	(2,461,142)	(2,406,563)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	40,995	81,705
Series 35
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(987,713)	(987,713)
General Partner	987,713	987,713
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 42
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	216,680	216,680
General Partner	(216,680)	(216,680)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 43
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	1,230,504
Other assets	0	0
ASSETS	0	1,230,504
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	28,269
Capital contributions payable	0	0
LIABILITIES	0	28,269
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	207,874	1,427,661
General Partner	(207,874)	(225,426)
PARTNERS' CAPITAL (DEFICIT)	0	1,202,235
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	1,230,504
Series 45
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	287,530
Other assets	0	0
ASSETS	0	287,530
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	0	1,138,508
Capital contributions payable	0	0
LIABILITIES	0	1,138,508
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	348,522	(488,806)
General Partner	(348,522)	(362,172)
PARTNERS' CAPITAL (DEFICIT)	0	(850,978)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	287,530
Series 46
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	795,679	662,391
Other assets	0	3,788
ASSETS	795,679	666,179
LIABILITIES
Accounts payable and accrued expenses	359,621	0
Accounts payable affiliates (Note C)	1,403,159	2,018,049
Capital contributions payable	0	0
LIABILITIES	1,762,780	2,018,049
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	(694,689)	(1,075,610)
General Partner	(272,412)	(276,260)
PARTNERS' CAPITAL (DEFICIT)	(967,101)	(1,351,870)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	$ 795,679	$ 666,179

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2022	Mar. 31, 2022
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	101,500,000	101,500,000
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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
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 ($)	3 Months Ended		9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021	Dec. 31, 2022	Dec. 31, 2021
Income
Interest income	$ 3,579	$ 1,488	$ 6,027	$ 6,686
Other income	20,412	29,678	162,575	95,187
Total income	23,991	31,166	168,602	101,873
Gain on disposition of Operating Partnerships	360,610	239,636	3,596,277	2,032,167
Expenses
Professional fees	16,538	32,435	61,741	166,338
Fund management fee, net (Note C)	13,018	87,006	43,425	273,219
General and administrative expenses	80,784	324,959	266,060	480,472
Total expenses	110,340	444,400	371,226	920,029
NET INCOME (LOSS)	274,261	(173,598)	3,393,653	1,214,011
Net income (loss) allocated to assignees	271,518	(171,862)	3,359,716	1,201,871
Net income (loss) allocated to general partner	$ 2,743	$ (1,736)	$ 33,937	$ 12,140
Net income (loss) per BAC	$ 0	$ 0	$ 0.04	$ 0.01
Series 20
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 21
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 22
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 23
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 24
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 25
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 26
Income
Interest income	$ 0	$ 0	$ 0	$ 261
Other income	0	0	0	0
Total income	0	0	0	261
Gain on disposition of Operating Partnerships	0	0	0	20,845
Expenses
Professional fees	0	0	0	11,719
Fund management fee, net (Note C)	0	0	0	3,665
General and administrative expenses	0	74,978	0	97,302
Total expenses	0	74,978	0	112,686
NET INCOME (LOSS)	0	(74,978)	0	(91,580)
Net income (loss) allocated to assignees	0	(74,228)	0	(90,664)
Net income (loss) allocated to general partner	$ 0	$ (750)	$ 0	$ (916)
Net income (loss) per BAC	$ 0	$ (0.02)	$ 0	$ (0.02)
Series 27
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 28
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 29
Income
Interest income	$ 256	$ 36	$ 388	$ 111
Other income	0	0	0	0
Total income	256	36	388	111
Gain on disposition of Operating Partnerships	0	0	0	29,999
Expenses
Professional fees	4,134	4,635	12,170	18,029
Fund management fee, net (Note C)	1,128	1,128	3,384	3,215
General and administrative expenses	8,533	15,791	41,561	34,806
Total expenses	13,795	21,554	57,115	56,050
NET INCOME (LOSS)	(13,539)	(21,518)	(56,727)	(25,940)
Net income (loss) allocated to assignees	(13,404)	(21,303)	(56,160)	(25,681)
Net income (loss) allocated to general partner	$ (135)	$ (215)	$ (567)	$ (259)
Net income (loss) per BAC	$ 0	$ (0.01)	$ (0.01)	$ (0.01)
Series 30
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 31
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 32
Income
Interest income	$ 0	$ 0	$ 0	$ 1,321
Other income	0	0	0	0
Total income	0	0	0	1,321
Gain on disposition of Operating Partnerships	0	0	0	23,823
Expenses
Professional fees	0	0	0	11,719
Fund management fee, net (Note C)	0	0	0	4,091
General and administrative expenses	0	73,421	0	90,598
Total expenses	0	73,421	0	106,408
NET INCOME (LOSS)	0	(73,421)	0	(81,264)
Net income (loss) allocated to assignees	0	(72,686)	0	(80,451)
Net income (loss) allocated to general partner	$ 0	$ (735)	$ 0	$ (813)
Net income (loss) per BAC	$ 0	$ (0.02)	$ 0	$ (0.02)
Series 33
Income
Interest income	$ 0	$ 0	$ 0	$ 1,524
Other income	0	0	0	0
Total income	0	0	0	1,524
Gain on disposition of Operating Partnerships	0	0	0	23,823
Expenses
Professional fees	0	0	0	10,544
Fund management fee, net (Note C)	0	0	0	4,334
General and administrative expenses	0	87,548	0	97,578
Total expenses	0	87,548	0	112,456
NET INCOME (LOSS)	0	(87,548)	0	(87,109)
Net income (loss) allocated to assignees	0	(86,673)	0	(86,238)
Net income (loss) allocated to general partner	$ 0	$ (875)	$ 0	$ (871)
Net income (loss) per BAC	$ 0	$ (0.03)	$ 0	$ (0.03)
Series 34
Income
Interest income	$ 187	$ 28	$ 284	$ 86
Other income	0	0	0	0
Total income	187	28	284	86
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	4,134	4,635	10,970	15,179
Fund management fee, net (Note C)	4,623	4,623	10,869	10,869
General and administrative expenses	6,869	12,716	33,024	25,387
Total expenses	15,626	21,974	54,863	51,435
NET INCOME (LOSS)	(15,439)	(21,946)	(54,579)	(51,349)
Net income (loss) allocated to assignees	(15,284)	(21,727)	(54,033)	(50,836)
Net income (loss) allocated to general partner	$ (155)	$ (219)	$ (546)	$ (513)
Net income (loss) per BAC	$ 0	$ (0.01)	$ (0.02)	$ (0.01)
Series 35
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 36
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 37
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 38
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 39
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 40
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 41
Income
Interest income	$ 0	$ 100	$ 0	$ 283
Other income	0	0	0	0
Total income	0	100	0	283
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	4,633	0	21,552
Fund management fee, net (Note C)	0	18,179	0	58,367
General and administrative expenses	0	11,016	0	22,062
Total expenses	0	33,828	0	101,981
NET INCOME (LOSS)	0	(33,728)	0	(101,698)
Net income (loss) allocated to assignees	0	(33,391)	0	(100,681)
Net income (loss) allocated to general partner	$ 0	$ (337)	$ 0	$ (1,017)
Net income (loss) per BAC	$ 0	$ (0.01)	$ 0	$ (0.04)
Series 42
Income
Interest income	$ 0	$ 718	$ 0	$ 1,839
Other income	0	0	0	868
Total income	0	718	0	2,707
Gain on disposition of Operating Partnerships	0	0	0	94,182
Expenses
Professional fees	0	4,633	0	19,202
Fund management fee, net (Note C)	0	4,050	0	9,650
General and administrative expenses	0	11,885	0	21,508
Total expenses	0	20,568	0	50,360
NET INCOME (LOSS)	0	(19,850)	0	46,529
Net income (loss) allocated to assignees	0	(19,651)	0	46,064
Net income (loss) allocated to general partner	$ 0	$ (199)	$ 0	$ 465
Net income (loss) per BAC	$ 0	$ (0.01)	$ 0	$ 0.02
Series 43
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 44
Income
Interest income	$ 0	$ 374	$ 437	$ 658
Other income	0	0	81,588	25,468
Total income	0	374	82,025	26,126
Gain on disposition of Operating Partnerships	0	0	1,746,178	815,747
Expenses
Professional fees	0	4,634	298	15,676
Fund management fee, net (Note C)	0	7,935	0	27,476
General and administrative expenses	0	10,371	72,685	23,805
Total expenses	0	22,940	72,983	66,957
NET INCOME (LOSS)	0	(22,566)	1,755,220	774,916
Net income (loss) allocated to assignees	0	(22,340)	1,737,668	767,167
Net income (loss) allocated to general partner	$ 0	$ (226)	$ 17,552	$ 7,749
Net income (loss) per BAC	$ 0	$ (0.01)	$ 0.65	$ 0.29
Series 45
Income
Interest income	$ 663	$ 101	$ 1,697	$ 246
Other income	0	0	58,183	29,480
Total income	663	101	59,880	29,726
Gain on disposition of Operating Partnerships	990	239,636	1,411,858	691,381
Expenses
Professional fees	4,135	4,632	20,870	21,870
Fund management fee, net (Note C)	876	15,016	4,846	42,835
General and administrative expenses	52,001	14,519	81,052	38,321
Total expenses	57,012	34,167	106,768	103,026
NET INCOME (LOSS)	(55,359)	205,570	1,364,970	618,081
Net income (loss) allocated to assignees	(54,806)	203,514	1,351,320	611,900
Net income (loss) allocated to general partner	$ (553)	$ 2,056	$ 13,650	$ 6,181
Net income (loss) per BAC	$ (0.01)	$ 0.05	$ 0.34	$ 0.15
Series 46
Income
Interest income	$ 2,473	$ 131	$ 3,221	$ 357
Other income	20,412	29,678	22,804	39,371
Total income	22,885	29,809	26,025	39,728
Gain on disposition of Operating Partnerships	359,620	0	438,241	332,367
Expenses
Professional fees	4,135	4,633	17,433	20,848
Fund management fee, net (Note C)	6,391	36,075	24,326	108,717
General and administrative expenses	13,381	12,714	37,738	29,105
Total expenses	23,907	53,422	79,497	158,670
NET INCOME (LOSS)	358,598	(23,613)	384,769	213,425
Net income (loss) allocated to assignees	355,012	(23,377)	380,921	211,291
Net income (loss) allocated to general partner	$ 3,586	$ (236)	$ 3,848	$ 2,134
Net income (loss) per BAC	$ 0.12	$ (0.01)	$ 0.13	$ 0.07

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) - USD ($)	Series 20 Assignees	Series 20 General Partner	Series 20	Series 21 Assignees	Series 21 General Partner	Series 21	Series 22 Assignees	Series 22 General Partner	Series 22	Series 23 Assignees	Series 23 General Partner	Series 23	Series 24 Assignees	Series 24 General Partner	Series 24	Series 25 Assignees	Series 25 General Partner	Series 25	Series 26 Assignees	Series 26 General Partner	Series 26	Series 27 Assignees	Series 27 General Partner	Series 27	Series 28 Assignees	Series 28 General Partner	Series 28	Series 29 Assignees	Series 29 General Partner	Series 29	Series 30 Assignees	Series 30 General Partner	Series 30	Series 31 Assignees	Series 31 General Partner	Series 31	Series 32 Assignees	Series 32 General Partner	Series 32	Series 33 Assignees	Series 33 General Partner	Series 33	Series 34 Assignees	Series 34 General Partner	Series 34	Series 35 Assignees	Series 35 General Partner	Series 35	Series 36 Assignees	Series 36 General Partner	Series 36	Series 37 Assignees	Series 37 General Partner	Series 37	Series 38 Assignees	Series 38 General Partner	Series 38	Series 39 Assignees	Series 39 General Partner	Series 39	Series 40 Assignees	Series 40 General Partner	Series 40	Series 41 Assignees	Series 41 General Partner	Series 41	Series 42 Assignees	Series 42 General Partner	Series 42	Series 43 Assignees	Series 43 General Partner	Series 43	Series 44 Assignees	Series 44 General Partner	Series 44	Series 45 Assignees	Series 45 General Partner	Series 45	Series 46 Assignees	Series 46 General Partner	Series 46	Assignees	General Partner	Total
Partners' capital (deficit), Beginning 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	$ 841,956	$ (313,053)	$ 528,903	$ 133,264	$ (133,264)	$ 0	$ 275,140	$ (275,140)	$ 0	$ (2,593,761)	$ (368,267)	$ (2,962,028)	$ (883,119)	$ 883,119	$ 0	$ 353,529	$ (353,529)	$ 0	$ 3,015,649	$ (380,008)	$ 2,635,641	$ 3,231,141	$ (195,423)	$ 3,035,718	$ (2,016,839)	$ (323,796)	$ (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	$ (2,009,681)	$ (271,985)	$ (2,281,666)	$ 2,500,317	$ (218,115)	$ 2,282,202	$ 306,854	$ (306,854)	$ 0	$ 676,442	$ (233,014)	$ 443,428	$ (1,079,247)	$ (368,136)	$ (1,447,383)	$ (1,448,620)	$ (280,028)	$ (1,728,648)	$ (1,450,880)	$ (383,588)	$ (1,834,468)
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(8,349)	(84)	(8,433)		0	0	0	0	0	(8,526)	(86)	(8,612)	0	0	0	0	0	0	(8,109)	(82)	(8,191)	(6,191)	(63)	(6,254)	(9,691)	(98)	(9,789)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(24,769)	(250)	(25,019)	(4,612)	(47)	(4,659)	0	0	0	(17,404)	(176)	(17,580)	170,032	1,718	171,750	235,040	2,374	237,414	317,421	3,206	320,627
Partners' capital (deficit), Ending balance at Jun. 30, 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	833,607	(313,137)	520,470	133,264	(133,264)	0	275,140	(275,140)	0	(2,602,287)	(368,353)	(2,970,640)	(883,119)	883,119	0	353,529	(353,529)	0	3,007,540	(380,090)	2,627,450	3,224,950	(195,486)	3,029,464	(2,026,530)	(323,894)	(2,350,424)	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	(2,034,450)	(272,235)	(2,306,685)	2,495,705	(218,162)	2,277,543	306,854	(306,854)	0	659,038	(233,190)	425,848	(909,215)	(366,418)	(1,275,633)	(1,213,580)	(277,654)	(1,491,234)	(1,133,459)	(380,382)	(1,513,841)
Partners' capital (deficit), Beginning 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	841,956	(313,053)	528,903	133,264	(133,264)	0	275,140	(275,140)	0	(2,593,761)	(368,267)	(2,962,028)	(883,119)	883,119	0	353,529	(353,529)	0	3,015,649	(380,008)	2,635,641	3,231,141	(195,423)	3,035,718	(2,016,839)	(323,796)	(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	(2,009,681)	(271,985)	(2,281,666)	2,500,317	(218,115)	2,282,202	306,854	(306,854)	0	676,442	(233,014)	443,428	(1,079,247)	(368,136)	(1,447,383)	(1,448,620)	(280,028)	(1,728,648)	(1,450,880)	(383,588)	(1,834,468)
Net income (loss)			0			0			0			0			0			0			(91,580)			0			0			(25,940)			0			0			(81,264)			(87,109)			(51,349)			0			0			0			0			0			0			(101,698)			46,529			0			774,916			618,081			213,425			1,214,011
Partners' capital (deficit), Ending balance at Dec. 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	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,619,442)	(368,526)	(2,987,968)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,067,675)	(324,309)	(2,391,984)	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	(2,110,362)	(273,002)	(2,383,364)	2,546,381	(217,650)	2,328,731	306,854	(306,854)	0	1,443,609	(225,265)	1,218,344	(467,347)	(361,955)	(829,302)	(1,237,329)	(277,894)	(1,515,223)	(6,189,318)	(371,448)	(6,560,766)
Partners' capital (deficit), Beginning balance at Jun. 30, 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	833,607	(313,137)	520,470	133,264	(133,264)	0	275,140	(275,140)	0	(2,602,287)	(368,353)	(2,970,640)	(883,119)	883,119	0	353,529	(353,529)	0	3,007,540	(380,090)	2,627,450	3,224,950	(195,486)	3,029,464	(2,026,530)	(323,894)	(2,350,424)	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	(2,034,450)	(272,235)	(2,306,685)	2,495,705	(218,162)	2,277,543	306,854	(306,854)	0	659,038	(233,190)	425,848	(909,215)	(366,418)	(1,275,633)	(1,213,580)	(277,654)	(1,491,234)	(1,133,459)	(380,382)	(1,513,841)
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(8,087)	(82)	(8,169)		0	0	0	0	0	4,148	42	4,190	0	0	0	0	0	0	344	4	348	6,626	67	6,693	(19,418)	(196)	(19,614)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(42,521)	(430)	(42,951)	70,327	711	71,038	0	0	0	806,911	8,151	815,062	238,354	2,407	240,761	(372)	(4)	(376)	1,056,312	10,670	1,066,982
Partners' capital (deficit), Ending balance at Sep. 30, 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	825,520	(313,219)	512,301	133,264	(133,264)	0	275,140	(275,140)	0	(2,598,139)	(368,311)	(2,966,450)	(883,119)	883,119	0	353,529	(353,529)	0	3,007,884	(380,086)	2,627,798	3,231,576	(195,419)	3,036,157	(2,045,948)	(324,090)	(2,370,038)	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	(2,076,971)	(272,665)	(2,349,636)	2,566,032	(217,451)	2,348,581	306,854	(306,854)	0	1,465,949	(225,039)	1,240,910	(670,861)	(364,011)	(1,034,872)	(1,213,952)	(277,658)	(1,491,610)	(77,147)	(369,712)	(446,859)
Distribution	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(437,323)	0	(437,323)		0	0	0	0	0	0	0	0	0	0	0	0	0	0	(2,554,377)	0	(2,554,377)	(2,948,609)	0	(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	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(5,940,309)	0	(5,940,309)
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(74,228)	(750)	(74,978)		0	0	0	0	0	(21,303)	(215)	(21,518)	0	0	0	0	0	0	(72,686)	(735)	(73,421)	(86,673)	(875)	(87,548)	(21,727)	(219)	(21,946)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(33,391)	(337)	(33,728)	(19,651)	(199)	(19,850)	0	0	0	(22,340)	(226)	(22,566)	203,514	2,056	205,570	(23,377)	(236)	(23,613)	(171,862)	(1,736)	(173,598)
Partners' capital (deficit), Ending balance at Dec. 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	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,619,442)	(368,526)	(2,987,968)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,067,675)	(324,309)	(2,391,984)	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	(2,110,362)	(273,002)	(2,383,364)	2,546,381	(217,650)	2,328,731	306,854	(306,854)	0	1,443,609	(225,265)	1,218,344	(467,347)	(361,955)	(829,302)	(1,237,329)	(277,894)	(1,515,223)	(6,189,318)	(371,448)	(6,560,766)
Partners' capital (deficit), Beginning 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	(2,629,677)	(368,630)	(2,998,307)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,082,108)	(324,455)	(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	1,427,661	(225,426)	1,202,235	(488,806)	(362,172)	(850,978)	(1,075,610)	(276,260)	(1,351,870)	(7,296,726)	891,243	(6,405,483)
Distribution	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	(2,957,455)	0	(2,957,455)	0	0	0	0	0	0	(2,957,455)	0	(2,957,455)
Net income (loss)	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	(15,879)	(160)	(16,039)	0	0	0	0	0	0	0	0	0	0	0	0	(16,167)	(163)	(16,330)	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	1,737,668	17,552	1,755,220	1,436,440	14,509	1,450,949	69,227	699	69,926	3,211,289	32,437	3,243,726
Partners' capital (deficit), Ending balance at Jun. 30, 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	(2,645,556)	(368,790)	(3,014,346)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,098,275)	(324,618)	(2,422,893)	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	207,874	(207,874)	0	947,634	(347,663)	599,971	(1,006,383)	(275,561)	(1,281,944)	(7,042,892)	923,680	(6,119,212)
Partners' capital (deficit), Beginning 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	(2,629,677)	(368,630)	(2,998,307)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,082,108)	(324,455)	(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	1,427,661	(225,426)	1,202,235	(488,806)	(362,172)	(850,978)	(1,075,610)	(276,260)	(1,351,870)	(7,296,726)	891,243	(6,405,483)
Net income (loss)			0			0			0			0			0			0			0			0			0			(56,727)			0			0			0			0			(54,579)			0			0			0			0			0			0			0			0			0			1,755,220			1,364,970			384,769			3,393,653
Partners' capital (deficit), Ending balance at Dec. 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	(2,685,837)	(369,197)	(3,055,034)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,136,141)	(325,001)	(2,461,142)	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	207,874	(207,874)	0	348,522	(348,522)	0	(694,689)	(272,412)	(967,101)	(7,408,457)	925,180	(6,483,277)
Partners' capital (deficit), Beginning balance at Jun. 30, 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	(2,645,556)	(368,790)	(3,014,346)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,098,275)	(324,618)	(2,422,893)	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	207,874	(207,874)	0	947,634	(347,663)	599,971	(1,006,383)	(275,561)	(1,281,944)	(7,042,892)	923,680	(6,119,212)
Net income (loss)	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	(26,877)	(272)	(27,149)	0	0	0	0	0	0	0	0	0	0	0	0	(22,582)	(228)	(22,810)	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	(30,314)	(306)	(30,620)	(43,318)	(437)	(43,755)	(123,091)	(1,243)	(124,334)
Partners' capital (deficit), Ending balance at Sep. 30, 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	(2,672,433)	(369,062)	(3,041,495)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,120,857)	(324,846)	(2,445,703)	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	207,874	(207,874)	0	917,320	(347,969)	569,351	(1,049,701)	(275,998)	(1,325,699)	(7,165,983)	922,437	(6,243,546)
Distribution	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		0	0	(513,992)	0	(513,992)	0	0	0	(513,992)	0	(513,992)
Net income (loss)	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	(13,404)	(135)	(13,539)	0	0	0	0	0	0	0	0	0	0	0	0	(15,284)	(155)	(15,439)	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	(54,806)	(553)	(55,359)	355,012	3,586	358,598	271,518	2,743	274,261
Partners' capital (deficit), Ending balance at Dec. 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	$ (2,685,837)	$ (369,197)	$ (3,055,034)	$ (883,119)	$ 883,119	$ 0	$ 353,529	$ (353,529)	$ 0	$ 380,821	$ (380,821)	$ 0	$ 196,294	$ (196,294)	$ 0	$ (2,136,141)	$ (325,001)	$ (2,461,142)	$ 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	$ 207,874	$ (207,874)	$ 0	$ 348,522	$ (348,522)	$ 0	$ (694,689)	$ (272,412)	$ (967,101)	$ (7,408,457)	$ 925,180	$ (6,483,277)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Cash flows from operating activities:
Net income (loss)	$ 3,393,653	$ 1,214,011
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(3,596,277)	(2,032,167)
Changes in assets and liabilities
(Increase) Decrease in other assets	3,788	4,040
(Decrease) Increase in accounts payable and accrued expenses	359,621	(27)
(Decrease) Increase in accounts payable affiliates	(1,764,414)	(1,181,978)
Net cash used in operating activities	(1,603,629)	(1,996,121)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	3,596,277	2,032,167
Net cash provided by investing activities	3,596,277	2,032,167
Cash flows from financing activities:
Distributions	(3,471,447)	(5,940,309)
Net cash used in financing activities	(3,471,447)	(5,940,309)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1,478,799)	(5,904,263)
Cash and cash equivalents, beginning	2,370,898	10,819,585
Cash and cash equivalents, ending	892,099	4,915,322
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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Series 26
Cash flows from operating activities:
Net income (loss)	0	(91,580)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	(20,845)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	75
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	(2,199)
Net cash used in operating activities	0	(114,549)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	20,845
Net cash provided by investing activities	0	20,845
Cash flows from financing activities:
Distributions	0	(437,323)
Net cash used in financing activities	0	(437,323)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	(531,027)
Cash and cash equivalents, beginning	0	531,027
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Series 29
Cash flows from operating activities:
Net income (loss)	(56,727)	(25,940)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	(29,999)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	(352)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	3,384	(19,965)
Net cash used in operating activities	(53,343)	(76,256)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	29,999
Net cash provided by investing activities	0	29,999
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(53,343)	(46,257)
Cash and cash equivalents, beginning	108,768	164,236
Cash and cash equivalents, ending	55,425	117,979
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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Series 32
Cash flows from operating activities:
Net income (loss)	0	(81,264)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	(23,823)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	74
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	(4,847)
Net cash used in operating activities	0	(109,860)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	23,823
Net cash provided by investing activities	0	23,823
Cash flows from financing activities:
Distributions	0	(2,554,377)
Net cash used in financing activities	0	(2,554,377)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	(2,640,414)
Cash and cash equivalents, beginning	0	2,640,414
Cash and cash equivalents, ending	0	0
Series 33
Cash flows from operating activities:
Net income (loss)	0	(87,109)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	(23,823)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	74
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	(4,992)
Net cash used in operating activities	0	(115,850)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	23,823
Net cash provided by investing activities	0	23,823
Cash flows from financing activities:
Distributions	0	(2,948,609)
Net cash used in financing activities	0	(2,948,609)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	(3,040,636)
Cash and cash equivalents, beginning	0	3,040,636
Cash and cash equivalents, ending	0	0
Series 34
Cash flows from operating activities:
Net income (loss)	(54,579)	(51,349)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	74
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	13,869	13,869
Net cash used in operating activities	(40,710)	(37,406)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(40,710)	(37,406)
Cash and cash equivalents, beginning	81,705	129,067
Cash and cash equivalents, ending	40,995	91,661
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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Series 41
Cash flows from operating activities:
Net income (loss)	0	(101,698)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	437
(Decrease) Increase in accounts payable and accrued expenses	0	(1)
(Decrease) Increase in accounts payable affiliates	0	26,682
Net cash used in operating activities	0	(74,580)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	(74,580)
Cash and cash equivalents, beginning	0	408,743
Cash and cash equivalents, ending	0	334,163
Series 42
Cash flows from operating activities:
Net income (loss)	0	46,529
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	(94,182)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	(419)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	12,150
Net cash used in operating activities	0	(35,922)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	94,182
Net cash provided by investing activities	0	94,182
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	58,260
Cash and cash equivalents, beginning	0	2,318,856
Cash and cash equivalents, ending	0	2,377,116
Series 43
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 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 operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Series 44
Cash flows from operating activities:
Net income (loss)	1,755,220	774,916
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(1,746,178)	(815,747)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	205
(Decrease) Increase in accounts payable and accrued expenses	0	(26)
(Decrease) Increase in accounts payable affiliates	(28,269)	(379,155)
Net cash used in operating activities	(19,227)	(419,807)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	1,746,178	815,747
Net cash provided by investing activities	1,746,178	815,747
Cash flows from financing activities:
Distributions	(2,957,455)	0
Net cash used in financing activities	(2,957,455)	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1,230,504)	395,940
Cash and cash equivalents, beginning	1,230,504	842,738
Cash and cash equivalents, ending	0	1,238,678
Series 45
Cash flows from operating activities:
Net income (loss)	1,364,970	618,081
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(1,411,858)	(691,381)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	2,627
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	(1,138,508)	(618,340)
Net cash used in operating activities	(1,185,396)	(689,013)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	1,411,858	691,381
Net cash provided by investing activities	1,411,858	691,381
Cash flows from financing activities:
Distributions	(513,992)	0
Net cash used in financing activities	(513,992)	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(287,530)	2,368
Cash and cash equivalents, beginning	287,530	294,663
Cash and cash equivalents, ending	0	297,031
Series 46
Cash flows from operating activities:
Net income (loss)	384,769	213,425
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(438,241)	(332,367)
Changes in assets and liabilities
(Increase) Decrease in other assets	3,788	1,245
(Decrease) Increase in accounts payable and accrued expenses	359,621	0
(Decrease) Increase in accounts payable affiliates	(614,890)	(205,181)
Net cash used in operating activities	(304,953)	(322,878)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	438,241	332,367
Net cash provided by investing activities	438,241	332,367
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	133,288	9,489
Cash and cash equivalents, beginning	662,391	449,205
Cash and cash equivalents, ending	$ 795,679	$ 458,694

ORGANIZATION

ORGANIZATION	9 Months Ended
	Dec. 31, 2022
ORGANIZATION
ORGANIZATION	NOTE A – ORGANIZATION 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. 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 Fund’s beneficial assignee certificates (“BACs”) representing assignments of units of the beneficial interest of the limited partnership interest of the assignor limited partner. The Fund registered 30,000,000 BACs at $10 per BAC for sale to the public in one or more series. On April 18, 1996, an amendment to Form S-11 which registered an additional 10,000,000 BACs for sale to the public in one or more series became effective. On April 2, 1998, an amendment to Form S-11, which registered an additional 25,000,000 BACs for sale to the public in one or more series, became effective. On August 31, 1999, an amendment to Form S-11, which registered an additional 8,000,000 BACs for sale to the public in one or more series, became effective. On July 26, 2000, an amendment to Form S-11, which registered an additional 7,500,000 BACs for sale to the public in one or more series, became effective. On July 24, 2001, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public in one or more series, became effective. On July 24, 2002, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public, became effective. On July 1, 2003, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public, became effective. ​ NOTE A – ORGANIZATION (continued) Below is a summary of the BACs sold and total equity raised, by series, as of the date of this filing: ​ ​ ​ ​ ​ ​ ​ ​ ​ Series Closing Date BACs Sold Equity Raised Series 20 June 24, 1994 3,866,700 ​ $ 38,667,000 Series 21 December 31, 1994 1,892,700 ​ $ 18,927,000 Series 22 December 28, 1994 2,564,400 ​ $ 25,644,000 Series 23 ​ June 23, 1995 3,336,727 ​ $ 33,366,000 Series 24 ​ September 22, 1995 2,169,878 ​ $ 21,697,000 Series 25 ​ December 29, 1995 3,026,109 ​ $ 30,248,000 Series 26 ​ June 25, 1996 3,995,900 ​ $ 39,959,000 Series 27 ​ September 17, 1996 2,460,700 ​ $ 24,607,000 Series 28 ​ January 29, 1997 4,000,738 ​ $ 39,999,000 Series 29 ​ June 10, 1997 3,991,800 ​ $ 39,918,000 Series 30 ​ September 10, 1997 2,651,000 ​ $ 26,490,750 Series 31 ​ January 18, 1998 4,417,857 ​ $ 44,057,750 Series 32 ​ June 23, 1998 4,754,198 ​ $ 47,431,000 Series 33 ​ September 21, 1998 2,636,533 ​ $ 26,362,000 Series 34 ​ February 11, 1999 3,529,319 ​ $ 35,273,000 Series 35 ​ June 28, 1999 3,300,463 ​ $ 33,004,630 Series 36 ​ September 28, 1999 2,106,838 ​ $ 21,068,375 Series 37 ​ January 28, 2000 2,512,500 ​ $ 25,125,000 Series 38 ​ July 31, 2000 2,543,100 ​ $ 25,431,000 Series 39 ​ January 31, 2001 2,292,151 ​ $ 22,921,000 Series 40 ​ July 31, 2001 2,630,256 ​ $ 26,269,256 Series 41 ​ January 31, 2002 2,891,626 ​ $ 28,916,260 Series 42 ​ July 31, 2002 2,744,262 ​ $ 27,442,620 Series 43 ​ December 31, 2002 3,637,987 ​ $ 36,379,870 Series 44 ​ April 30, 2003 2,701,973 ​ $ 27,019,730 Series 45 ​ September 16, 2003 4,014,367 ​ $ 40,143,670 Series 46 ​ December 19, 2003 2,980,998 ​ $ 29,809,980 ​ The Fund concluded its public offering of BACs in the Fund on December 19, 2003.

ACCOUNTING AND FINANCIAL REPORT

ACCOUNTING AND FINANCIAL REPORTING POLICIES	9 Months Ended
	Dec. 31, 2022
ACCOUNTING AND FINANCIAL REPORTING POLICIES
ACCOUNTING AND FINANCIAL REPORTING POLICIES	NOTE B - ACCOUNTING AND FINANCIAL REPORTING POLICIES The condensed financial statements herein as of December 31, 2022 and for the three and nine months then ended have been prepared by the Fund, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The Fund accounts for its investments in Operating Partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. Costs incurred by the Fund in acquiring the investments in the Operating Partnerships are capitalized to the investment account. The Fund’s accounting and financial reporting policies are in conformity with generally accepted accounting principles and include adjustments in interim periods considered necessary for a fair presentation of the results of operations. Such adjustments are of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to these rules and regulations. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Fund’s Annual Report on Form 10-K for the fiscal year ended March 31, 2022.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE C - RELATED PARTY TRANSACTIONS The Fund originally incurred a fund management fee to Boston Capital Asset Management Limited Partnership, an affiliate of the general partner, prior to the sale as disclosed in Note A. As part of the sale disclosed in Note A, the fund management fee is now assigned to BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership (“Companion”) and an affiliate of the general partner, in an annual fund management fee of .5 percent of the aggregate cost of all apartment complexes owned by the Operating Partnerships. The obligation that had been accrued to Boston Capital Asset Management Limited Partnership was transferred to Companion as disclosed in Note A. Since reporting fees collected by the various series were added to reserves and not paid, the amounts accrued are not net of reporting fees received. The fund management fees accrued for the quarters ended December 31, 2022 and 2021, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 29 ​ $ 1,128 ​ $ 1,128 Series 34 ​ 4,623 ​ 4,623 Series 41 ​ — ​ 20,094 Series 42 ​ — ​ 4,050 Series 44 ​ — ​ 7,935 Series 45 ​ 876 ​ 15,021 Series 46 ​ ​ 16,582 ​ ​ 40,761 ​ ​ $ 23,209 ​ $ 93,612 ​ The fund management fees paid for the nine months ended December 31, 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 26 ​ $ — ​ $ 5,864 Series 29 ​ — ​ 27,499 Series 32 ​ — ​ 8,938 Series 33 ​ — ​ 9,326 Series 41 ​ ​ — ​ ​ 33,600 Series 44 ​ ​ 30,914 ​ ​ 411,888 Series 45 ​ 1,152,083 ​ 683,677 Series 46 ​ ​ 676,315 ​ ​ 331,796 ​ ​ $ 1,859,312 ​ $ 1,512,588 ​

INVESTMENTS IN OPERATING PARTNE

INVESTMENTS IN OPERATING PARTNERSHIPS	9 Months Ended
	Dec. 31, 2022
INVESTMENTS IN OPERATING PARTNERSHIPS
INVESTMENTS IN OPERATING PARTNERSHIPS	NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS At December 31, 2022 and 2021, the Fund has limited partnership interests in 5 and 18 Operating Partnerships, respectively, which own or are constructing apartment complexes. The breakdown of Operating Partnerships within the Fund at December 31, 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 — — Series 21 — — Series 22 — — Series 23 — — Series 24 — — Series 25 — — Series 26 — — Series 27 — — Series 28 — — Series 29 1 1 Series 30 — — Series 31 — — Series 32 — — Series 33 — — Series 34 1 1 Series 35 — — Series 36 — — Series 37 — — Series 38 — — Series 39 — — Series 40 — — Series 41 — 1 Series 42 — 2 Series 43 — — Series 44 — 1 Series 45 — 4 Series 46 3 8 ​ 5 18 ​ Under the terms of the Fund’s investment in each Operating Partnership, the Fund is required to make capital contributions to the Operating Partnerships. These contributions are payable in installments over several years upon each Operating Partnership achieving specified levels of construction and/or operations. The contributions payable at December 31, 2022 and 2021, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 29 ​ $ 785 ​ $ 785 ​ ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) During the nine months ended December 31, 2022 the Fund disposed of nine Operating Partnerships. A summary of the dispositions by series for December 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ Sale of ​ ​ ​ ​ ​ ​ Partnership ​ Underlying ​ Fund Proceeds ​ ​ ​ ​ ​ Interest ​ Operating ​ from ​ Gain on ​ Transferred Partnership Disposition Disposition Series 44 ​ — ​ 1 ​ $ 1,746,178 ​ $ 1,746,178 Series 45 ​ 2 ​ 2 ​ ​ 1,411,858 ​ ​ 1,411,858 Series 46 ​ 4 ​ — ​ 438,241 ​ 438,241 Total ​ 6 ​ 3 ​ $ 3,596,277 ​ $ 3,596,277 ​ During the nine months ended December 31, 2021 the Fund disposed of fifteen Operating Partnerships. A summary of the dispositions by series for December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ Sale of ​ ​ ​ ​ ​ ​ ​ Partnership ​ Underlying ​ Fund Proceeds ​ ​ ​ ​ ​ Interest ​ Operating ​ from ​ Gain on ​ Transferred Partnership 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 ​ 1 ​ — ​ ​ — ​ ​ — Series 42 ​ — ​ — ​ ​ 94,182 ​ ​ 94,182 Series 44 ​ — ​ 1 ​ ​ 815,747 ​ ​ 815,747 Series 45 ​ 6 ​ 1 ​ ​ 691,381 ​ ​ 691,381 Series 46 ​ 1 ​ 1 ​ ​ 332,367 ​ ​ 332,367 Total ​ 12 ​ 3 ​ $ 2,032,167 ​ $ 2,032,167 ​ 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 Fund’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 D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) The Fund’s fiscal year ends March 31st for each year, while all the Operating Partnerships’ fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership’s partnership agreement, financial results for each of the Operating Partnerships are provided to the Fund within 45 days after the close of each Operating Partnership’s quarterly period. Accordingly, the current financial results available for the Operating Partnerships are for the nine months ended September 30, 2022. COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ Rental ​ $ 1,471,670 ​ $ 7,472,044 Interest and other ​ ​ 36,380 ​ ​ 147,786 ​ ​ 1,508,050 ​ ​ 7,619,830 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ ​ Interest ​ 156,496 ​ 1,429,567 Depreciation and amortization ​ 318,478 ​ 1,446,981 Operating expenses ​ ​ 1,148,871 ​ ​ 4,605,616 ​ ​ ​ 1,623,845 ​ ​ 7,482,164 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (115,795) ​ $ 137,666 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (114,637) ​ $ 136,289 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (1,158) ​ $ 1,377 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 20 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ ​ — ​ — Depreciation and amortization ​ ​ — ​ — Operating expenses ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 22 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 23 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 25 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 26 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 28 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 29 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 244,463 ​ $ 232,847 Interest and other ​ — ​ — ​ ​ 244,463 ​ 232,847 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ 18,344 ​ 20,033 Depreciation and amortization ​ 40,731 ​ 30,701 Operating expenses ​ 239,297 ​ 236,855 ​ ​ 298,372 ​ 287,589 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (53,909) ​ $ (54,742) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (53,370) ​ $ (54,195) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (539) ​ $ (547) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 31 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ ​ — ​ — Depreciation and amortization ​ ​ — ​ — Operating expenses ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 32 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 34 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 445,546 ​ $ 428,730 Interest and other ​ 26,930 ​ 16,679 ​ ​ 472,476 ​ 445,409 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ 64,427 ​ 65,027 Depreciation and amortization ​ 64,933 ​ 63,958 Operating expenses ​ 276,221 ​ 272,129 ​ ​ 405,581 ​ 401,114 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ 66,895 ​ $ 44,295 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ 66,226 ​ $ 43,852 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ 669 ​ $ 443 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 35 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 37 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 38 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 39 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 40 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 41 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 1,678,479 Interest and other ​ — ​ 25,707 ​ ​ — ​ 1,704,186 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ 323,621 Depreciation and amortization ​ — ​ 227,435 Operating expenses ​ — ​ 1,033,973 ​ ​ — ​ 1,585,029 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ 119,157 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ 117,965 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ 1,192 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 42 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 359,247 Interest and other ​ — ​ 6,069 ​ ​ — ​ 365,316 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ 54,397 Depreciation and amortization ​ — ​ 88,640 Operating expenses ​ — ​ 232,081 ​ ​ — ​ 375,118 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (9,802) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (9,704) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ (98) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 43 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 44 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 786,198 Interest and other ​ — ​ 4,290 ​ ​ — ​ 790,488 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ 159,737 Depreciation and amortization ​ — ​ 165,704 Operating expenses ​ — ​ 380,716 ​ ​ — ​ 706,157 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ 84,331 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ 83,488 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ 843 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 911,953 Interest and other ​ — ​ 8,939 ​ ​ — ​ 920,892 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ 154,513 Depreciation and amortization ​ — ​ 286,050 Operating expenses ​ — ​ 612,938 ​ ​ — ​ 1,053,501 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (132,609) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (131,283) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ (1,326) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 46 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 781,6

TAXABLE LOSS

TAXABLE LOSS	9 Months Ended
	Dec. 31, 2022
TAXABLE LOSS
TAXABLE LOSS	NOTE E - TAXABLE LOSS The Fund’s taxable loss is expected to differ from its loss for financial reporting purposes. This is primarily due to accounting differences in depreciation incurred by the Operating Partnerships and also differences between the equity method of accounting and the IRS accounting methods.

INCOME TAXES

INCOME TAXES	9 Months Ended
	Dec. 31, 2022
INCOME TAXES
INCOME TAXES	NOTE F - 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 Fund’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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended
	Dec. 31, 2022
SUBSEQUENT EVENTS
SUBSEQUENT EVENTS	NOTE G - 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 (Tables)

ORGANIZATION (Tables)	9 Months Ended
	Dec. 31, 2022
ORGANIZATION
Schedule of BACs sold and total equity raised	​ ​ ​ ​ ​ ​ ​ ​ ​ Series Closing Date BACs Sold Equity Raised Series 20 June 24, 1994 3,866,700 ​ $ 38,667,000 Series 21 December 31, 1994 1,892,700 ​ $ 18,927,000 Series 22 December 28, 1994 2,564,400 ​ $ 25,644,000 Series 23 ​ June 23, 1995 3,336,727 ​ $ 33,366,000 Series 24 ​ September 22, 1995 2,169,878 ​ $ 21,697,000 Series 25 ​ December 29, 1995 3,026,109 ​ $ 30,248,000 Series 26 ​ June 25, 1996 3,995,900 ​ $ 39,959,000 Series 27 ​ September 17, 1996 2,460,700 ​ $ 24,607,000 Series 28 ​ January 29, 1997 4,000,738 ​ $ 39,999,000 Series 29 ​ June 10, 1997 3,991,800 ​ $ 39,918,000 Series 30 ​ September 10, 1997 2,651,000 ​ $ 26,490,750 Series 31 ​ January 18, 1998 4,417,857 ​ $ 44,057,750 Series 32 ​ June 23, 1998 4,754,198 ​ $ 47,431,000 Series 33 ​ September 21, 1998 2,636,533 ​ $ 26,362,000 Series 34 ​ February 11, 1999 3,529,319 ​ $ 35,273,000 Series 35 ​ June 28, 1999 3,300,463 ​ $ 33,004,630 Series 36 ​ September 28, 1999 2,106,838 ​ $ 21,068,375 Series 37 ​ January 28, 2000 2,512,500 ​ $ 25,125,000 Series 38 ​ July 31, 2000 2,543,100 ​ $ 25,431,000 Series 39 ​ January 31, 2001 2,292,151 ​ $ 22,921,000 Series 40 ​ July 31, 2001 2,630,256 ​ $ 26,269,256 Series 41 ​ January 31, 2002 2,891,626 ​ $ 28,916,260 Series 42 ​ July 31, 2002 2,744,262 ​ $ 27,442,620 Series 43 ​ December 31, 2002 3,637,987 ​ $ 36,379,870 Series 44 ​ April 30, 2003 2,701,973 ​ $ 27,019,730 Series 45 ​ September 16, 2003 4,014,367 ​ $ 40,143,670 Series 46 ​ December 19, 2003 2,980,998 ​ $ 29,809,980 ​

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	9 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
Schedule of fund management fees accrued	The fund management fees accrued for the quarters ended December 31, 2022 and 2021, are as follows ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 29 ​ $ 1,128 ​ $ 1,128 Series 34 ​ 4,623 ​ 4,623 Series 41 ​ — ​ 20,094 Series 42 ​ — ​ 4,050 Series 44 ​ — ​ 7,935 Series 45 ​ 876 ​ 15,021 Series 46 ​ ​ 16,582 ​ ​ 40,761 ​ ​ $ 23,209 ​ $ 93,612 ​
Schedule of management fees paid	The fund management fees paid for the nine months ended December 31, 2022 and 2021 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 26 ​ $ — ​ $ 5,864 Series 29 ​ — ​ 27,499 Series 32 ​ — ​ 8,938 Series 33 ​ — ​ 9,326 Series 41 ​ ​ — ​ ​ 33,600 Series 44 ​ ​ 30,914 ​ ​ 411,888 Series 45 ​ 1,152,083 ​ 683,677 Series 46 ​ ​ 676,315 ​ ​ 331,796 ​ ​ $ 1,859,312 ​ $ 1,512,588

INVESTMENTS IN OPERATING PART_2

INVESTMENTS IN OPERATING PARTNERSHIPS (Tables)	9 Months Ended
	Dec. 31, 2022
INVESTMENTS IN OPERATING PARTNERSHIPS
Schedule of operating partnerships within the fund	​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 20 — — Series 21 — — Series 22 — — Series 23 — — Series 24 — — Series 25 — — Series 26 — — Series 27 — — Series 28 — — Series 29 1 1 Series 30 — — Series 31 — — Series 32 — — Series 33 — — Series 34 1 1 Series 35 — — Series 36 — — Series 37 — — Series 38 — — Series 39 — — Series 40 — — Series 41 — 1 Series 42 — 2 Series 43 — — Series 44 — 1 Series 45 — 4 Series 46 3 8 ​ 5 18 ​
Schedule of contributions payable	​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Series 29 ​ $ 785 ​ $ 785 ​
Schedule of dispositions by series	During the nine months ended December 31, 2022 the Fund disposed of nine Operating Partnerships. A summary of the dispositions by series for December 31, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ Sale of ​ ​ ​ ​ ​ ​ Partnership ​ Underlying ​ Fund Proceeds ​ ​ ​ ​ ​ Interest ​ Operating ​ from ​ Gain on ​ Transferred Partnership Disposition Disposition Series 44 ​ — ​ 1 ​ $ 1,746,178 ​ $ 1,746,178 Series 45 ​ 2 ​ 2 ​ ​ 1,411,858 ​ ​ 1,411,858 Series 46 ​ 4 ​ — ​ 438,241 ​ 438,241 Total ​ 6 ​ 3 ​ $ 3,596,277 ​ $ 3,596,277 ​ During the nine months ended December 31, 2021 the Fund disposed of fifteen Operating Partnerships. A summary of the dispositions by series for December 31, 2021 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ Sale of ​ ​ ​ ​ ​ ​ ​ Partnership ​ Underlying ​ Fund Proceeds ​ ​ ​ ​ ​ Interest ​ Operating ​ from ​ Gain on ​ Transferred Partnership 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 ​ 1 ​ — ​ ​ — ​ ​ — Series 42 ​ — ​ — ​ ​ 94,182 ​ ​ 94,182 Series 44 ​ — ​ 1 ​ ​ 815,747 ​ ​ 815,747 Series 45 ​ 6 ​ 1 ​ ​ 691,381 ​ ​ 691,381 Series 46 ​ 1 ​ 1 ​ ​ 332,367 ​ ​ 332,367 Total ​ 12 ​ 3 ​ $ 2,032,167 ​ $ 2,032,167 ​
Schedule of summarized statement of operations in operating partnerships.	The Fund’s fiscal year ends March 31st for each year, while all the Operating Partnerships’ fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership’s partnership agreement, financial results for each of the Operating Partnerships are provided to the Fund within 45 days after the close of each Operating Partnership’s quarterly period. Accordingly, the current financial results available for the Operating Partnerships are for the nine months ended September 30, 2022. COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ Rental ​ $ 1,471,670 ​ $ 7,472,044 Interest and other ​ ​ 36,380 ​ ​ 147,786 ​ ​ 1,508,050 ​ ​ 7,619,830 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ ​ Interest ​ 156,496 ​ 1,429,567 Depreciation and amortization ​ 318,478 ​ 1,446,981 Operating expenses ​ ​ 1,148,871 ​ ​ 4,605,616 ​ ​ ​ 1,623,845 ​ ​ 7,482,164 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (115,795) ​ $ 137,666 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (114,637) ​ $ 136,289 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (1,158) ​ $ 1,377 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 20 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ ​ — ​ — Depreciation and amortization ​ ​ — ​ — Operating expenses ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 22 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 23 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 25 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 26 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 28 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 29 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 244,463 ​ $ 232,847 Interest and other ​ — ​ — ​ ​ 244,463 ​ 232,847 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ 18,344 ​ 20,033 Depreciation and amortization ​ 40,731 ​ 30,701 Operating expenses ​ 239,297 ​ 236,855 ​ ​ 298,372 ​ 287,589 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (53,909) ​ $ (54,742) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (53,370) ​ $ (54,195) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (539) ​ $ (547) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 31 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ ​ — ​ — Depreciation and amortization ​ ​ — ​ — Operating expenses ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 32 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 34 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 445,546 ​ $ 428,730 Interest and other ​ 26,930 ​ 16,679 ​ ​ 472,476 ​ 445,409 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ 64,427 ​ 65,027 Depreciation and amortization ​ 64,933 ​ 63,958 Operating expenses ​ 276,221 ​ 272,129 ​ ​ 405,581 ​ 401,114 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ 66,895 ​ $ 44,295 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ 66,226 ​ $ 43,852 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ 669 ​ $ 443 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 35 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 37 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 38 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 39 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 40 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 41 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 1,678,479 Interest and other ​ — ​ 25,707 ​ ​ — ​ 1,704,186 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ 323,621 Depreciation and amortization ​ — ​ 227,435 Operating expenses ​ — ​ 1,033,973 ​ ​ — ​ 1,585,029 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ 119,157 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ 117,965 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ 1,192 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 42 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 359,247 Interest and other ​ — ​ 6,069 ​ ​ — ​ 365,316 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ 54,397 Depreciation and amortization ​ — ​ 88,640 Operating expenses ​ — ​ 232,081 ​ ​ — ​ 375,118 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (9,802) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (9,704) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ (98) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 43 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 44 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 786,198 Interest and other ​ — ​ 4,290 ​ ​ — ​ 790,488 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ 159,737 Depreciation and amortization ​ — ​ 165,704 Operating expenses ​ — ​ 380,716 ​ ​ — ​ 706,157 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ 84,331 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ 83,488 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ 843 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 911,953 Interest and other ​ — ​ 8,939 ​ ​ — ​ 920,892 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ 154,513 Depreciation and amortization ​ — ​ 286,050 Operating expenses ​ — ​ 612,938 ​ ​ — ​ 1,053,501 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (132,609) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (131,283) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ (1,326) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Nine Months Ended September 30, (Unaudited) Series 46 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 2021 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 781,661 ​ $ 3,074,590 Interest and other ​ 9,450 ​ 86,102 ​ ​ 791,111 ​ 3,160,692 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ 73,725 ​ 652,239 Depreciation and amortization ​ 212,814 ​ 584,493 Operating expenses ​ 633,353 ​ 1,836,924 ​ ​ 919,892 ​ 3,073,656 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (128,781) ​ $ 87,036 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (127,493) ​ $ 86,166 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (1,288) ​ $ 870 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

ORGANIZATION - BACs sold and to

ORGANIZATION - BACs sold and total equity raised (Details) - USD ($)	9 Months Ended
	Dec. 31, 2022	Mar. 31, 2022
Capital Unit
BACs Sold	83,651,080	83,651,080
Series 20
Capital Unit
Closing Date	Jun. 24, 1994
BACs Sold	3,866,700	3,866,700
Equity Raised	$ 38,667,000
Series 21
Capital Unit
Closing Date	Dec. 31, 1994
BACs Sold	1,892,700	1,892,700
Equity Raised	$ 18,927,000
Series 22
Capital Unit
Closing Date	Dec. 28, 1994
BACs Sold	2,564,400	2,564,400
Equity Raised	$ 25,644,000
Series 23
Capital Unit
Closing Date	Jun. 23, 1995
BACs Sold	3,336,727	3,336,727
Equity Raised	$ 33,366,000
Series 24
Capital Unit
Closing Date	Sep. 22, 1995
BACs Sold	2,169,878	2,169,878
Equity Raised	$ 21,697,000
Series 25
Capital Unit
Closing Date	Dec. 29, 1995
BACs Sold	3,026,109	3,026,109
Equity Raised	$ 30,248,000
Series 26
Capital Unit
Closing Date	Jun. 25, 1996
BACs Sold	3,995,900	3,995,900
Equity Raised	$ 39,959,000
Series 27
Capital Unit
Closing Date	Sep. 17, 1996
BACs Sold	2,460,700	2,460,700
Equity Raised	$ 24,607,000
Series 28
Capital Unit
Closing Date	Jan. 29, 1997
BACs Sold	4,000,738	4,000,738
Equity Raised	$ 39,999,000
Series 29
Capital Unit
Closing Date	Jun. 10, 1997
BACs Sold	3,991,800	3,991,800
Equity Raised	$ 39,918,000
Series 30
Capital Unit
Closing Date	Sep. 10, 1997
BACs Sold	2,651,000	2,651,000
Equity Raised	$ 26,490,750
Series 31
Capital Unit
Closing Date	Jan. 18, 1998
BACs Sold	4,417,857	4,417,857
Equity Raised	$ 44,057,750
Series 32
Capital Unit
Closing Date	Jun. 23, 1998
BACs Sold	4,754,198	4,754,198
Equity Raised	$ 47,431,000
Series 33
Capital Unit
Closing Date	Sep. 21, 1998
BACs Sold	2,636,533	2,636,533
Equity Raised	$ 26,362,000
Series 34
Capital Unit
Closing Date	Feb. 11, 1999
BACs Sold	3,529,319	3,529,319
Equity Raised	$ 35,273,000
Series 35
Capital Unit
Closing Date	Jun. 28, 1999
BACs Sold	3,300,463	3,300,463
Equity Raised	$ 33,004,630
Series 36
Capital Unit
Closing Date	Sep. 28, 1999
BACs Sold	2,106,838	2,106,838
Equity Raised	$ 21,068,375
Series 37
Capital Unit
Closing Date	Jan. 28, 2000
BACs Sold	2,512,500	2,512,500
Equity Raised	$ 25,125,000
Series 38
Capital Unit
Closing Date	Jul. 31, 2000
BACs Sold	2,543,100	2,543,100
Equity Raised	$ 25,431,000
Series 39
Capital Unit
Closing Date	Jan. 31, 2001
BACs Sold	2,292,151	2,292,151
Equity Raised	$ 22,921,000
Series 40
Capital Unit
Closing Date	Jul. 31, 2001
BACs Sold	2,630,256	2,630,256
Equity Raised	$ 26,269,256
Series 41
Capital Unit
Closing Date	Jan. 31, 2002
BACs Sold	2,891,626	2,891,626
Equity Raised	$ 28,916,260
Series 42
Capital Unit
Closing Date	Jul. 31, 2002
BACs Sold	2,744,262	2,744,262
Equity Raised	$ 27,442,620
Series 43
Capital Unit
Closing Date	Dec. 31, 2002
BACs Sold	3,637,987	3,637,987
Equity Raised	$ 36,379,870
Series 44
Capital Unit
Closing Date	Apr. 30, 2003
BACs Sold	2,701,973	2,701,973
Equity Raised	$ 27,019,730
Series 45
Capital Unit
Closing Date	Sep. 16, 2003
BACs Sold	4,014,367	4,014,367
Equity Raised	$ 40,143,670
Series 46
Capital Unit
Closing Date	Dec. 19, 2003
BACs Sold	2,980,998	2,980,998
Equity Raised	$ 29,809,980

ORGANIZATION - Additional Infor

ORGANIZATION - Additional Information (Details)	Jul. 01, 2003 item	Jul. 24, 2002 item	Jul. 24, 2001 item	Jul. 26, 2000 item	Aug. 31, 1999 item	Apr. 02, 1998 item	Apr. 18, 1996 item	Dec. 16, 1993 $ / item item
ORGANIZATION
Units of limited partnership interest, authorized								30,000,000
Limited partners capital account per units | $ / item								10
Limited partners capital account additional units registered for sale	7,000,000	7,000,000	7,000,000	7,500,000	8,000,000	25,000,000	10,000,000

RELATED PARTY TRANSACTIONS - Fu

RELATED PARTY TRANSACTIONS - Fund management fees accrued (Details) - USD ($)	3 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Fund management fees	$ 23,209	$ 93,612
Series 29
RELATED PARTY TRANSACTIONS
Fund management fees	1,128	1,128
Series 34
RELATED PARTY TRANSACTIONS
Fund management fees	4,623	4,623
Series 41
RELATED PARTY TRANSACTIONS
Fund management fees	0	20,094
Series 42
RELATED PARTY TRANSACTIONS
Fund management fees	0	4,050
Series 44
RELATED PARTY TRANSACTIONS
Fund management fees	0	7,935
Series 45
RELATED PARTY TRANSACTIONS
Fund management fees	876	15,021
Series 46
RELATED PARTY TRANSACTIONS
Fund management fees	$ 16,582	$ 40,761

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Fund management fees paid (Details) - USD ($)	9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
RELATED PARTY TRANSACTIONS
Fund management fees paid	$ 1,859,312	$ 1,512,588
Series 26
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	5,864
Series 29
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	27,499
Series 32
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	8,938
Series 33
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	9,326
Series 41
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	33,600
Series 44
RELATED PARTY TRANSACTIONS
Fund management fees paid	30,914	411,888
Series 45
RELATED PARTY TRANSACTIONS
Fund management fees paid	1,152,083	683,677
Series 46
RELATED PARTY TRANSACTIONS
Fund management fees paid	$ 676,315	$ 331,796

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details)	9 Months Ended
	Dec. 31, 2022
RELATED PARTY TRANSACTIONS
Percentage of annual fund management fee	0.50%

INVESTMENTS IN OPERATING PART_3

INVESTMENTS IN OPERATING PARTNERSHIPS - Operating Partnerships within the Fund (Details) - item	Dec. 31, 2022	Dec. 31, 2021
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	5	18
Series 20
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 21
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 22
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 23
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 24
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 25
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 26
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 27
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 28
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 29
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	1	1
Series 30
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 31
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 32
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 33
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 34
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	1	1
Series 35
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 36
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 37
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 38
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 39
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 40
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 41
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	1
Series 42
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	2
Series 43
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 44
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	1
Series 45
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	0	4
Series 46
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of Operating Partnerships	3	8

INVESTMENTS IN OPERATING PART_4

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

INVESTMENTS IN OPERATING PART_5

INVESTMENTS IN OPERATING PARTNERSHIPS - Dispositions by series (Details)	9 Months Ended
	Dec. 31, 2022 USD ($) item	Dec. 31, 2021 USD ($) item
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred	6	12
Sale of Underlying Operating Partnership	3	3
Proceeds from the disposition of Operating Partnerships | $	$ 3,596,277	$ 2,032,167
Gain on Disposition | $	3,596,277	$ 2,032,167
Series 26
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred		1
Sale of Underlying Operating Partnership		0
Proceeds from the disposition of Operating Partnerships | $	0	$ 20,845
Gain on Disposition | $		$ 20,845
Series 29
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred		1
Sale of Underlying Operating Partnership		0
Proceeds from the disposition of Operating Partnerships | $	0	$ 29,999
Gain on Disposition | $		$ 29,999
Series 32
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred		1
Sale of Underlying Operating Partnership		0
Proceeds from the disposition of Operating Partnerships | $	0	$ 23,823
Gain on Disposition | $		$ 23,823
Series 33
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred		1
Sale of Underlying Operating Partnership		0
Proceeds from the disposition of Operating Partnerships | $	0	$ 23,823
Gain on Disposition | $		$ 23,823
Series 41
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred		1
Sale of Underlying Operating Partnership		0
Proceeds from the disposition of Operating Partnerships | $	0	$ 0
Series 42
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred		0
Sale of Underlying Operating Partnership		0
Proceeds from the disposition of Operating Partnerships | $	$ 0	$ 94,182
Gain on Disposition | $		$ 94,182
Series 44
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred	0	0
Sale of Underlying Operating Partnership	1	1
Proceeds from the disposition of Operating Partnerships | $	$ 1,746,178	$ 815,747
Gain on Disposition | $	$ 1,746,178	$ 815,747
Series 45
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred	2	6
Sale of Underlying Operating Partnership	2	1
Proceeds from the disposition of Operating Partnerships | $	$ 1,411,858	$ 691,381
Gain on Disposition | $	$ 1,411,858	$ 691,381
Series 46
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred	4	1
Sale of Underlying Operating Partnership	0	1
Proceeds from the disposition of Operating Partnerships | $	$ 438,241	$ 332,367
Gain on Disposition | $	$ 438,241	$ 332,367

INVESTMENTS IN OPERATING PART_6

INVESTMENTS IN OPERATING PARTNERSHIPS - Current financial results available for the Operating Partnerships (Details) - USD ($)	9 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenues
Rental	$ 1,471,670	$ 7,472,044
Interest and other	36,380	147,786
Operating Partnerships Revenues	1,508,050	7,619,830
Expenses
Interest	156,496	1,429,567
Depreciation and amortization	318,478	1,446,981
Operating expenses	1,148,871	4,605,616
Operating Partnerships Total Expenses	1,623,845	7,482,164
NET INCOME (LOSS)	(115,795)	137,666
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(114,637)	136,289
Net income (loss) allocated to other Partners	(1,158)	1,377
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
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
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
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
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
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
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	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
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 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
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
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	244,463	232,847
Operating Partnerships Revenues	244,463	232,847
Expenses
Interest	18,344	20,033
Depreciation and amortization	40,731	30,701
Operating expenses	239,297	236,855
Operating Partnerships Total Expenses	298,372	287,589
NET INCOME (LOSS)	(53,909)	(54,742)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(53,370)	(54,195)
Net income (loss) allocated to other Partners	(539)	(547)
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
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
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	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
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 33
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
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 34
Revenues
Rental	445,546	428,730
Interest and other	26,930	16,679
Operating Partnerships Revenues	472,476	445,409
Expenses
Interest	64,427	65,027
Depreciation and amortization	64,933	63,958
Operating expenses	276,221	272,129
Operating Partnerships Total Expenses	405,581	401,114
NET INCOME (LOSS)	66,895	44,295
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	66,226	43,852
Net income (loss) allocated to other Partners	669	443
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
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
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
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
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
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
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	0	1,678,479
Interest and other	0	25,707
Operating Partnerships Revenues	0	1,704,186
Expenses
Interest	0	323,621
Depreciation and amortization	0	227,435
Operating expenses	0	1,033,973
Operating Partnerships Total Expenses	0	1,585,029
NET INCOME (LOSS)	0	119,157
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	117,965
Net income (loss) allocated to other Partners	0	1,192
Series 42
Revenues
Rental	0	359,247
Interest and other	0	6,069
Operating Partnerships Revenues	0	365,316
Expenses
Interest	0	54,397
Depreciation and amortization	0	88,640
Operating expenses	0	232,081
Operating Partnerships Total Expenses	0	375,118
NET INCOME (LOSS)	0	(9,802)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	(9,704)
Net income (loss) allocated to other Partners	0	(98)
Series 43
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
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 44
Revenues
Rental	0	786,198
Interest and other	0	4,290
Operating Partnerships Revenues	0	790,488
Expenses
Interest	0	159,737
Depreciation and amortization	0	165,704
Operating expenses	0	380,716
Operating Partnerships Total Expenses	0	706,157
NET INCOME (LOSS)	0	84,331
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	83,488
Net income (loss) allocated to other Partners	0	843
Series 45
Revenues
Rental	0	911,953
Interest and other	0	8,939
Operating Partnerships Revenues	0	920,892
Expenses
Interest	0	154,513
Depreciation and amortization	0	286,050
Operating expenses	0	612,938
Operating Partnerships Total Expenses	0	1,053,501
NET INCOME (LOSS)	0	(132,609)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	(131,283)
Net income (loss) allocated to other Partners	0	(1,326)
Series 46
Revenues
Rental	781,661	3,074,590
Interest and other	9,450	86,102
Operating Partnerships Revenues	791,111	3,160,692
Expenses
Interest	73,725	652,239
Depreciation and amortization	212,814	584,493
Operating expenses	633,353	1,836,924
Operating Partnerships Total Expenses	919,892	3,073,656
NET INCOME (LOSS)	(128,781)	87,036
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(127,493)	86,166
Net income (loss) allocated to other Partners	$ (1,288)	$ 870