Boston Capital Tax Credit Fund Iv 10-K 21 Jun 23 2023 FY Annual report Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Mar. 31, 2023 USD ($) shares
Document And Entity Information
Document Type	10-K
Document Annual Report	true
Document Period End Date	Mar. 31, 2023
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--03-31
Document Transition Report	false
Entity Registrant Name	BF GARDEN TAX CREDIT FUND IV L.P.
Entity Incorporation, State or Country Code	DE
Entity File Number	0-26200
Entity Tax Identification Number	04-3208648
Entity Address, Address Line One	101 Arch Street, 13th Floor
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02110
City Area Code	888
Local Phone Number	773-1487
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Entity Shell Company	false
Entity Central Index Key	0000913778
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Public Float | $	$ 0
Entity Common Stock, Shares Outstanding | shares	0
Auditor Name	CohnReznick LLP
Auditor Firm ID	596
Auditor Location	Bethesda, Maryland

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2023	Mar. 31, 2022
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	$ 0	$ 0
OTHER ASSETS
Cash and cash equivalents	508,245	2,370,898
Other assets	5,911	6,288
ASSETS	514,156	2,377,186
LIABILITIES
Accounts payable, accrued expenses and other liabilities	1	0
Accounts payable - affiliates	$ 7,035,500	$ 8,781,884
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 785	$ 785
LIABILITIES	7,036,286	8,782,669
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(7,446,921)	(7,296,726)
General partner	924,791	891,243
PARTNERS' CAPITAL (DEFICIT)	(6,522,130)	(6,405,483)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	514,156	2,377,186
Series 20
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(754,767)	(754,767)
General partner	754,767	754,767
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 21
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(898,231)	(898,231)
General partner	898,231	898,231
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 22
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(2,448,362)	(2,448,362)
General partner	2,448,362	2,448,362
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 23
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(224,264)	(224,264)
General partner	224,264	224,264
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 24
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	173,404	173,404
General partner	(173,404)	(173,404)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 25
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	219,815	219,815
General partner	(219,815)	(219,815)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 26
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	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 LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	133,264	133,264
General partner	(133,264)	(133,264)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 28
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	275,140	275,140
General partner	(275,140)	(275,140)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 29
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	47,146	108,768
Other assets	2,582	2,500
ASSETS	49,728	111,268
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 3,113,302	$ 3,108,790
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 785	$ 785
LIABILITIES	3,114,087	3,109,575
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(2,695,068)	(2,629,677)
General partner	(369,291)	(368,630)
PARTNERS' CAPITAL (DEFICIT)	(3,064,359)	(2,998,307)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	49,728	111,268
Series 30
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(883,119)	(883,119)
General partner	883,119	883,119
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 31
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	353,529	353,529
General partner	(353,529)	(353,529)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 32
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	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 LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	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 LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	31,891	81,705
Other assets	82	0
ASSETS	31,973	81,705
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 2,506,760	$ 2,488,268
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	2,506,760	2,488,268
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(2,149,650)	(2,082,108)
General partner	(325,137)	(324,455)
PARTNERS' CAPITAL (DEFICIT)	(2,474,787)	(2,406,563)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	31,973	81,705
Series 35
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	223,088	223,088
General partner	(223,088)	(223,088)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 36
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	148,221	148,221
General partner	(148,221)	(148,221)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 37
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	205,359	205,359
General partner	(205,359)	(205,359)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 38
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	188,889	188,889
General partner	(188,889)	(188,889)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 39
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	196,043	196,043
General partner	(196,043)	(196,043)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 40
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	216,900	216,900
General partner	(216,900)	(216,900)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 41
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(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 LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	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 LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	306,854	306,854
General partner	(306,854)	(306,854)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 44
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	1,230,504
Other assets	0	0
ASSETS	0	1,230,504
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 28,269
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	28,269
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	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 LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	287,530
Other assets	0	0
ASSETS	0	287,530
LIABILITIES
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	$ 0	$ 1,138,508
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	1,138,508
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	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 LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	429,208	662,391
Other assets	3,247	3,788
ASSETS	432,455	666,179
LIABILITIES
Accounts payable, accrued expenses and other liabilities	1	0
Accounts payable - affiliates	$ 1,415,438	$ 2,018,049
Other Liability, Related Party, Type [Extensible Enumeration]	Affiliated Entity [Member]	Affiliated Entity [Member]
Capital contributions payable	$ 0	$ 0
LIABILITIES	1,415,439	2,018,049
PARTNERS' CAPITAL (DEFICIT)
Assignor limited partner	0	0
Limited partners	(710,413)	(1,075,610)
General partner	(272,571)	(276,260)
PARTNERS' CAPITAL (DEFICIT)	(982,984)	(1,351,870)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	$ 432,455	$ 666,179

BALANCE SHEETS (Parenthetical)

BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2023	Mar. 31, 2022
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	83,651,080	83,651,080
Units of limited partnership interest, issued	83,651,080	83,651,080
Units of limited partnership interest, outstanding	82,874,653	82,874,653
Series 20
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	3,866,700	3,866,700
Units of limited partnership interest, issued	3,866,700	3,866,700
Units of limited partnership interest, outstanding	3,828,200	3,828,200
Series 21
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	1,892,700	1,892,700
Units of limited partnership interest, issued	1,892,700	1,892,700
Units of limited partnership interest, outstanding	1,879,500	1,879,500
Series 22
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,564,400	2,564,400
Units of limited partnership interest, issued	2,564,400	2,564,400
Units of limited partnership interest, outstanding	2,550,145	2,550,145
Series 23
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	3,336,727	3,336,727
Units of limited partnership interest, issued	3,336,727	3,336,727
Units of limited partnership interest, outstanding	3,303,327	3,303,327
Series 24
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,169,878	2,169,878
Units of limited partnership interest, issued	2,169,878	2,169,878
Units of limited partnership interest, outstanding	2,150,053	2,150,053
Series 25
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	3,026,109	3,026,109
Units of limited partnership interest, issued	3,026,109	3,026,109
Units of limited partnership interest, outstanding	3,016,809	3,016,809
Series 26
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	3,995,900	3,995,900
Units of limited partnership interest, issued	3,995,900	3,995,900
Units of limited partnership interest, outstanding	3,926,374	3,926,374
Series 27
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,460,700	2,460,700
Units of limited partnership interest, issued	2,460,700	2,460,700
Units of limited partnership interest, outstanding	2,431,350	2,431,350
Series 28
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	4,000,738	4,000,738
Units of limited partnership interest, issued	4,000,738	4,000,738
Units of limited partnership interest, outstanding	3,979,139	3,979,139
Series 29
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	3,991,800	3,991,800
Units of limited partnership interest, issued	3,991,800	3,991,800
Units of limited partnership interest, outstanding	3,911,725	3,911,725
Series 30
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,651,000	2,651,000
Units of limited partnership interest, issued	2,651,000	2,651,000
Units of limited partnership interest, outstanding	2,621,200	2,621,200
Series 31
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	4,417,857	4,417,857
Units of limited partnership interest, issued	4,417,857	4,417,857
Units of limited partnership interest, outstanding	4,375,757	4,375,757
Series 32
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	4,754,198	4,754,198
Units of limited partnership interest, issued	4,754,198	4,754,198
Units of limited partnership interest, outstanding	4,706,298	4,706,298
Series 33
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,636,533	2,636,533
Units of limited partnership interest, issued	2,636,533	2,636,533
Units of limited partnership interest, outstanding	2,605,833	2,605,833
Series 34
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	3,529,319	3,529,319
Units of limited partnership interest, issued	3,529,319	3,529,319
Units of limited partnership interest, outstanding	3,474,319	3,474,319
Series 35
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	3,300,463	3,300,463
Units of limited partnership interest, issued	3,300,463	3,300,463
Units of limited partnership interest, outstanding	3,277,913	3,277,913
Series 36
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,106,838	2,106,838
Units of limited partnership interest, issued	2,106,838	2,106,838
Units of limited partnership interest, outstanding	2,083,704	2,083,704
Series 37
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,512,500	2,512,500
Units of limited partnership interest, issued	2,512,500	2,512,500
Units of limited partnership interest, outstanding	2,489,100	2,489,100
Series 38
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,543,100	2,543,100
Units of limited partnership interest, issued	2,543,100	2,543,100
Units of limited partnership interest, outstanding	2,536,200	2,536,200
Series 39
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,292,151	2,292,151
Units of limited partnership interest, issued	2,292,151	2,292,151
Units of limited partnership interest, outstanding	2,288,351	2,288,351
Series 40
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,630,256	2,630,256
Units of limited partnership interest, issued	2,630,256	2,630,256
Units of limited partnership interest, outstanding	2,611,356	2,611,356
Series 41
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,891,626	2,891,626
Units of limited partnership interest, issued	2,891,626	2,891,626
Units of limited partnership interest, outstanding	2,865,176	2,865,176
Series 42
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,744,262	2,744,262
Units of limited partnership interest, issued	2,744,262	2,744,262
Units of limited partnership interest, outstanding	2,706,362	2,706,362
Series 43
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	3,637,987	3,637,987
Units of limited partnership interest, issued	3,637,987	3,637,987
Units of limited partnership interest, outstanding	3,617,987	3,617,987
Series 44
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,701,973	2,701,973
Units of limited partnership interest, issued	2,701,973	2,701,973
Units of limited partnership interest, outstanding	2,682,873	2,682,873
Series 45
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	4,014,367	4,014,367
Units of limited partnership interest, issued	4,014,367	4,014,367
Units of limited partnership interest, outstanding	3,989,967	3,989,967
Series 46
Statement
Units of limited partnership interest, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor limited partnership interest, issued	2,980,998	2,980,998
Units of limited partnership interest, issued	2,980,998	2,980,998
Units of limited partnership interest, outstanding	2,965,635	2,965,635

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Income
Interest income	$ 9,113	$ 7,617
Miscellaneous	162,575	150,564
Total income	171,688	158,181
Gain on sale of operating limited partnerships	3,596,277	3,551,414
Expenses
Fund management fee	58,455	333,223
General and administrative expenses	282,915	654,260
Professional fees	71,795	176,444
Total expenses	413,165	1,163,927
NET INCOME (LOSS)	3,354,800	2,545,668
Net income (loss) allocated to general partner	33,548	25,456
Net income (loss) allocated to limited partners	$ 3,321,252	$ 2,520,212
Net income (loss) per BAC	$ 0.04	$ 0.03
Series 20
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 21
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 22
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 23
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 24
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 25
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 26
Income
Interest income	$ 0	$ 261
Miscellaneous	0	0
Total income	0	261
Gain on sale of operating limited partnerships	0	20,845
Expenses
Fund management fee	0	3,665
General and administrative expenses	0	97,302
Professional fees	0	11,719
Total expenses	0	112,686
NET INCOME (LOSS)	0	(91,580)
Net income (loss) allocated to general partner	0	(916)
Net income (loss) allocated to limited partners	$ 0	$ (90,664)
Net income (loss) per BAC	$ 0	$ (0.02)
Series 27
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 28
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 29
Income
Interest income	$ 691	$ 143
Miscellaneous	0	0
Total income	691	143
Gain on sale of operating limited partnerships	0	29,999
Expenses
Fund management fee	1,512	1,343
General and administrative expenses	49,710	45,605
Professional fees	15,521	19,473
Total expenses	66,743	66,421
NET INCOME (LOSS)	(66,052)	(36,279)
Net income (loss) allocated to general partner	(661)	(363)
Net income (loss) allocated to limited partners	$ (65,391)	$ (35,916)
Net income (loss) per BAC	$ (0.02)	$ (0.01)
Series 30
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 31
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 32
Income
Interest income	$ 0	$ 1,321
Miscellaneous	0	0
Total income	0	1,321
Gain on sale of operating limited partnerships	0	23,823
Expenses
Fund management fee	0	4,091
General and administrative expenses	0	90,598
Professional fees	0	11,719
Total expenses	0	106,408
NET INCOME (LOSS)	0	(81,264)
Net income (loss) allocated to general partner	0	(813)
Net income (loss) allocated to limited partners	$ 0	$ (80,451)
Net income (loss) per BAC	$ 0	$ (0.02)
Series 33
Income
Interest income		$ 1,524
Total income		1,524
Gain on sale of operating limited partnerships		23,823
Expenses
Fund management fee		4,334
General and administrative expenses		97,578
Professional fees		10,544
Total expenses		112,456
NET INCOME (LOSS)	$ 0	(87,109)
Net income (loss) allocated to general partner		(871)
Net income (loss) allocated to limited partners		$ (86,238)
Net income (loss) per BAC		$ (0.03)
Series 34
Income
Interest income	486	$ 110
Total income	486	110
Expenses
Fund management fee	15,492	15,492
General and administrative expenses	38,897	33,923
Professional fees	14,321	16,623
Total expenses	68,710	66,038
NET INCOME (LOSS)	(68,224)	(65,928)
Net income (loss) allocated to general partner	(682)	(659)
Net income (loss) allocated to limited partners	$ (67,542)	$ (65,269)
Net income (loss) per BAC	$ (0.02)	$ (0.02)
Series 35
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 36
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 37
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 38
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 39
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 40
Income
Interest income	$ 0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 41
Income
Interest income	$ 0	$ 388
Miscellaneous	0	47,439
Total income	0	47,827
Gain on sale of operating limited partnerships	0	1,151,653
Expenses
Fund management fee	0	57,068
General and administrative expenses	0	87,125
Professional fees	0	22,996
Total expenses	0	167,189
NET INCOME (LOSS)	0	1,032,291
Net income (loss) allocated to general partner	0	10,323
Net income (loss) allocated to limited partners	$ 0	$ 1,021,968
Net income (loss) per BAC	$ 0	$ 0.36
Series 42
Income
Interest income		$ 2,013
Miscellaneous		6,800
Total income		8,813
Gain on sale of operating limited partnerships		247,877
Expenses
Fund management fee		7,748
General and administrative expenses		84,749
Professional fees		20,646
Total expenses		113,143
NET INCOME (LOSS)	$ 0	143,547
Net income (loss) allocated to general partner		1,435
Net income (loss) allocated to limited partners		$ 142,112
Net income (loss) per BAC		$ 0.05
Series 43
Income
Interest income	0	$ 0
Miscellaneous	0	0
Total income	0	0
Gain on sale of operating limited partnerships	0	0
Expenses
Fund management fee	0	0
General and administrative expenses	0	0
Professional fees	0	0
Total expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to general partner	0	0
Net income (loss) allocated to limited partners	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0
Series 44
Income
Interest income	$ 437	$ 1,021
Miscellaneous	81,588	25,468
Total income	82,025	26,489
Gain on sale of operating limited partnerships	1,746,178	815,747
Expenses
Fund management fee		35,411
General and administrative expenses	72,685	30,899
Professional fees	298	17,119
Total expenses	72,983	83,429
NET INCOME (LOSS)	1,755,220	758,807
Net income (loss) allocated to general partner	17,552	7,588
Net income (loss) allocated to limited partners	$ 1,737,668	$ 751,219
Net income (loss) per BAC	$ 0.65	$ 0.28
Series 45
Income
Interest income	$ 1,697	$ 330
Miscellaneous	58,183	31,486
Total income	59,880	31,816
Gain on sale of operating limited partnerships	1,411,858	691,381
Expenses
Fund management fee	4,846	55,010
General and administrative expenses	81,052	48,468
Professional fees	20,870	23,314
Total expenses	106,768	126,792
NET INCOME (LOSS)	1,364,970	596,405
Net income (loss) allocated to general partner	13,650	5,964
Net income (loss) allocated to limited partners	$ 1,351,320	$ 590,441
Net income (loss) per BAC	$ 0.34	$ 0.15
Series 46
Income
Interest income	$ 5,802	$ 506
Miscellaneous	22,804	39,371
Total income	28,606	39,877
Gain on sale of operating limited partnerships	438,241	546,266
Expenses
Fund management fee	36,605	149,061
General and administrative expenses	40,571	38,013
Professional fees	20,785	22,291
Total expenses	97,961	209,365
NET INCOME (LOSS)	368,886	376,778
Net income (loss) allocated to general partner	3,689	3,768
Net income (loss) allocated to limited partners	$ 365,197	$ 373,010
Net income (loss) per BAC	$ 0.12	$ 0.13

STATEMENTS OF CHANGES IN PARTNE

STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Series 20 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	$ (754,767)	$ (754,767)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(754,767)	(754,767)
Series 20 | General partner
Statement
Partners' capital (deficit), Beginning balance	754,767	754,767
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	754,767	754,767
Series 20
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 21 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(898,231)	(898,231)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(898,231)	(898,231)
Series 21 | General partner
Statement
Partners' capital (deficit), Beginning balance	898,231	898,231
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	898,231	898,231
Series 21
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 22 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(2,448,362)	(2,448,362)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(2,448,362)	(2,448,362)
Series 22 | General partner
Statement
Partners' capital (deficit), Beginning balance	2,448,362	2,448,362
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	2,448,362	2,448,362
Series 22
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 23 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(224,264)	(224,264)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(224,264)	(224,264)
Series 23 | General partner
Statement
Partners' capital (deficit), Beginning balance	224,264	224,264
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	224,264	224,264
Series 23
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 24 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	173,404	173,404
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	173,404	173,404
Series 24 | General partner
Statement
Partners' capital (deficit), Beginning balance	(173,404)	(173,404)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(173,404)	(173,404)
Series 24
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 25 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	219,815	219,815
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	219,815	219,815
Series 25 | General partner
Statement
Partners' capital (deficit), Beginning balance	(219,815)	(219,815)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(219,815)	(219,815)
Series 25
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 26 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	313,969	841,956
Contributions		0
Distributions	0	(437,323)
Net income (loss)	0	(90,664)
Partners' capital (deficit), Ending balance	313,969	313,969
Series 26 | General partner
Statement
Partners' capital (deficit), Beginning balance	(313,969)	(313,053)
Contributions		0
Distributions	0	0
Net income (loss)	0	(916)
Partners' capital (deficit), Ending balance	(313,969)	(313,969)
Series 26
Statement
Partners' capital (deficit), Beginning balance	0	528,903
Contributions		0
Distributions	0	(437,323)
Net income (loss)	0	(91,580)
Partners' capital (deficit), Ending balance	0	0
Series 27 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	133,264	133,264
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	133,264	133,264
Series 27 | General partner
Statement
Partners' capital (deficit), Beginning balance	(133,264)	(133,264)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(133,264)	(133,264)
Series 27
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 28 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	275,140	275,140
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	275,140	275,140
Series 28 | General partner
Statement
Partners' capital (deficit), Beginning balance	(275,140)	(275,140)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(275,140)	(275,140)
Series 28
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 29 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(2,629,677)	(2,593,761)
Contributions		0
Distributions	0	0
Net income (loss)	(65,391)	(35,916)
Partners' capital (deficit), Ending balance	(2,695,068)	(2,629,677)
Series 29 | General partner
Statement
Partners' capital (deficit), Beginning balance	(368,630)	(368,267)
Contributions		0
Distributions	0	0
Net income (loss)	(661)	(363)
Partners' capital (deficit), Ending balance	(369,291)	(368,630)
Series 29
Statement
Partners' capital (deficit), Beginning balance	(2,998,307)	(2,962,028)
Contributions		0
Distributions	0	0
Net income (loss)	(66,052)	(36,279)
Partners' capital (deficit), Ending balance	(3,064,359)	(2,998,307)
Series 30 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(883,119)	(883,119)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(883,119)	(883,119)
Series 30 | General partner
Statement
Partners' capital (deficit), Beginning balance	883,119	883,119
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	883,119	883,119
Series 30
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 31 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	353,529	353,529
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	353,529	353,529
Series 31 | General partner
Statement
Partners' capital (deficit), Beginning balance	(353,529)	(353,529)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(353,529)	(353,529)
Series 31
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 32 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	380,821	3,015,649
Contributions		0
Distributions	0	(2,554,377)
Net income (loss)	0	(80,451)
Partners' capital (deficit), Ending balance	380,821	380,821
Series 32 | General partner
Statement
Partners' capital (deficit), Beginning balance	(380,821)	(380,008)
Contributions		0
Distributions	0	0
Net income (loss)	0	(813)
Partners' capital (deficit), Ending balance	(380,821)	(380,821)
Series 32
Statement
Partners' capital (deficit), Beginning balance	0	2,635,641
Contributions		0
Distributions	0	(2,554,377)
Net income (loss)	0	(81,264)
Partners' capital (deficit), Ending balance	0	0
Series 33 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	196,294	3,231,141
Contributions		0
Distributions	0	(2,948,609)
Net income (loss)	0	(86,238)
Partners' capital (deficit), Ending balance	196,294	196,294
Series 33 | General partner
Statement
Partners' capital (deficit), Beginning balance	(196,294)	(195,423)
Contributions		0
Distributions	0	0
Net income (loss)	0	(871)
Partners' capital (deficit), Ending balance	(196,294)	(196,294)
Series 33
Statement
Partners' capital (deficit), Beginning balance	0	3,035,718
Contributions		0
Distributions	0	(2,948,609)
Net income (loss)	0	(87,109)
Partners' capital (deficit), Ending balance	0	0
Series 34 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(2,082,108)	(2,016,839)
Contributions		0
Distributions	0	0
Net income (loss)	(67,542)	(65,269)
Partners' capital (deficit), Ending balance	(2,149,650)	(2,082,108)
Series 34 | General partner
Statement
Partners' capital (deficit), Beginning balance	(324,455)	(323,796)
Contributions		0
Distributions	0	0
Net income (loss)	(682)	(659)
Partners' capital (deficit), Ending balance	(325,137)	(324,455)
Series 34
Statement
Partners' capital (deficit), Beginning balance	(2,406,563)	(2,340,635)
Contributions		0
Distributions	0	0
Net income (loss)	(68,224)	(65,928)
Partners' capital (deficit), Ending balance	(2,474,787)	(2,406,563)
Series 35 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	223,088	223,088
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	223,088	223,088
Series 35 | General partner
Statement
Partners' capital (deficit), Beginning balance	(223,088)	(223,088)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(223,088)	(223,088)
Series 35
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 36 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	148,221	148,221
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	148,221	148,221
Series 36 | General partner
Statement
Partners' capital (deficit), Beginning balance	(148,221)	(148,221)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(148,221)	(148,221)
Series 36
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 37 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	205,359	205,359
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	205,359	205,359
Series 37 | General partner
Statement
Partners' capital (deficit), Beginning balance	(205,359)	(205,359)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(205,359)	(205,359)
Series 37
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 38 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	188,889	188,889
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	188,889	188,889
Series 38 | General partner
Statement
Partners' capital (deficit), Beginning balance	(188,889)	(188,889)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(188,889)	(188,889)
Series 38
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 39 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	196,043	196,043
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	196,043	196,043
Series 39 | General partner
Statement
Partners' capital (deficit), Beginning balance	(196,043)	(196,043)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(196,043)	(196,043)
Series 39
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 40 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	216,900	216,900
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	216,900	216,900
Series 40 | General partner
Statement
Partners' capital (deficit), Beginning balance	(216,900)	(216,900)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(216,900)	(216,900)
Series 40
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 41 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(987,713)	(2,009,681)
Contributions		0
Distributions	0	0
Net income (loss)	0	1,021,968
Partners' capital (deficit), Ending balance	(987,713)	(987,713)
Series 41 | General partner
Statement
Partners' capital (deficit), Beginning balance	987,713	(271,985)
Contributions		1,249,375
Distributions	0	0
Net income (loss)	0	10,323
Partners' capital (deficit), Ending balance	987,713	987,713
Series 41
Statement
Partners' capital (deficit), Beginning balance	0	(2,281,666)
Contributions		1,249,375
Distributions	0	0
Net income (loss)	0	1,032,291
Partners' capital (deficit), Ending balance	0	0
Series 42 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	216,680	2,500,317
Contributions		0
Distributions	0	(2,425,749)
Net income (loss)	0	142,112
Partners' capital (deficit), Ending balance	216,680	216,680
Series 42 | General partner
Statement
Partners' capital (deficit), Beginning balance	(216,680)	(218,115)
Contributions		0
Distributions	0	0
Net income (loss)	0	1,435
Partners' capital (deficit), Ending balance	(216,680)	(216,680)
Series 42
Statement
Partners' capital (deficit), Beginning balance	0	2,282,202
Contributions		0
Distributions	0	(2,425,749)
Net income (loss)	0	143,547
Partners' capital (deficit), Ending balance	0	0
Series 43 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	306,854	306,854
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	306,854	306,854
Series 43 | General partner
Statement
Partners' capital (deficit), Beginning balance	(306,854)	(306,854)
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	(306,854)	(306,854)
Series 43
Statement
Partners' capital (deficit), Beginning balance	0	0
Contributions		0
Distributions	0	0
Net income (loss)	0	0
Partners' capital (deficit), Ending balance	0	0
Series 44 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	1,427,661	676,442
Contributions		0
Distributions	(2,957,455)	0
Net income (loss)	1,737,668	751,219
Partners' capital (deficit), Ending balance	207,874	1,427,661
Series 44 | General partner
Statement
Partners' capital (deficit), Beginning balance	(225,426)	(233,014)
Contributions		0
Distributions	0	0
Net income (loss)	17,552	7,588
Partners' capital (deficit), Ending balance	(207,874)	(225,426)
Series 44
Statement
Partners' capital (deficit), Beginning balance	1,202,235	443,428
Contributions		0
Distributions	(2,957,455)	0
Net income (loss)	1,755,220	758,807
Partners' capital (deficit), Ending balance	0	1,202,235
Series 45 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(488,806)	(1,079,247)
Contributions		0
Distributions	(513,992)	0
Net income (loss)	1,351,320	590,441
Partners' capital (deficit), Ending balance	348,522	(488,806)
Series 45 | General partner
Statement
Partners' capital (deficit), Beginning balance	(362,172)	(368,136)
Contributions		0
Distributions	0	0
Net income (loss)	13,650	5,964
Partners' capital (deficit), Ending balance	(348,522)	(362,172)
Series 45
Statement
Partners' capital (deficit), Beginning balance	(850,978)	(1,447,383)
Contributions		0
Distributions	(513,992)	0
Net income (loss)	1,364,970	596,405
Partners' capital (deficit), Ending balance	0	(850,978)
Series 46 | Limited partners
Statement
Partners' capital (deficit), Beginning balance	(1,075,610)	(1,448,620)
Contributions		0
Distributions	0	0
Net income (loss)	365,197	373,010
Partners' capital (deficit), Ending balance	(710,413)	(1,075,610)
Series 46 | General partner
Statement
Partners' capital (deficit), Beginning balance	(276,260)	(280,028)
Contributions		0
Distributions	0	0
Net income (loss)	3,689	3,768
Partners' capital (deficit), Ending balance	(272,571)	(276,260)
Series 46
Statement
Partners' capital (deficit), Beginning balance	(1,351,870)	(1,728,648)
Contributions		0
Distributions	0	0
Net income (loss)	368,886	376,778
Partners' capital (deficit), Ending balance	(982,984)	(1,351,870)
Limited partners
Statement
Partners' capital (deficit), Beginning balance	(7,296,726)	(1,450,880)
Contributions		0
Distributions	(3,471,447)	(8,366,058)
Net income (loss)	3,321,252	2,520,212
Partners' capital (deficit), Ending balance	(7,446,921)	(7,296,726)
General partner
Statement
Partners' capital (deficit), Beginning balance	891,243	(383,588)
Contributions		1,249,375
Distributions	0	0
Net income (loss)	33,548	25,456
Partners' capital (deficit), Ending balance	924,791	891,243
Partners' capital (deficit), Beginning balance	(6,405,483)	(1,834,468)
Contributions		1,249,375
Distributions	(3,471,447)	(8,366,058)
Net income (loss)	3,354,800	2,545,668
Partners' capital (deficit), Ending balance	$ (6,522,130)	$ (6,405,483)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Cash flows from operating activities
Net income (loss) for financial reporting purposes	$ 3,354,800	$ 2,545,668
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	(3,596,277)	(3,551,414)
Changes in assets and liabilities
Other assets	377	4,541
Accounts payable, accrued expenses and other liabilities	1	(27)
Accounts payable - affiliates	(1,746,384)	(2,632,811)
Net cash used in operating activities	(1,987,483)	(3,634,043)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships	3,596,277	3,551,414
Net cash provided by investing activities	3,596,277	3,551,414
Cash flows from financing activities
Distributions	(3,471,447)	(8,366,058)
Net cash used in financing activities	(3,471,447)	(8,366,058)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1,862,653)	(8,448,687)
Cash and cash equivalents, beginning	2,370,898	10,819,585
Cash and cash equivalents, ending	508,245	2,370,898
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	1,249,375
Series 20
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 21
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 22
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 23
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 24
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 25
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 26
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	(91,580)
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	(20,845)
Changes in assets and liabilities
Other assets	0	75
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	(2,199)
Net cash used in operating activities	0	(114,549)
Cash flows from investing activities
Proceeds from disposition of operating limited 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)
NET 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
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 27
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 28
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 29
Cash flows from operating activities
Net income (loss) for financial reporting purposes	(66,052)	(36,279)
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	(29,999)
Changes in assets and liabilities
Other assets	(82)	(352)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	4,512	(18,837)
Net cash used in operating activities	(61,622)	(85,467)
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(61,622)	(55,468)
Cash and cash equivalents, beginning	108,768	164,236
Cash and cash equivalents, ending	47,146	108,768
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 30
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 31
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 32
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	(81,264)
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	(23,823)
Changes in assets and liabilities
Other assets	0	74
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	(4,847)
Net cash used in operating activities	0	(109,860)
Cash flows from investing activities
Proceeds from disposition of operating limited 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)
NET 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
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 33
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	(87,109)
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	(23,823)
Changes in assets and liabilities
Other assets	0	74
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	(4,992)
Net cash used in operating activities	0	(115,850)
Cash flows from investing activities
Proceeds from disposition of operating limited 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)
NET 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
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 34
Cash flows from operating activities
Net income (loss) for financial reporting purposes	(68,224)	(65,928)
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	(82)	74
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	18,492	18,492
Net cash used in operating activities	(49,814)	(47,362)
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(49,814)	(47,362)
Cash and cash equivalents, beginning	81,705	129,067
Cash and cash equivalents, ending	31,891	81,705
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 35
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 36
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 37
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 38
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 39
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 40
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 41
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	1,032,291
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	(1,151,653)
Changes in assets and liabilities
Other assets	0	437
Accounts payable, accrued expenses and other liabilities	0	(1)
Accounts payable - affiliates	0	(1,441,470)
Net cash used in operating activities	0	(1,560,396)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships	0	1,151,653
Net cash provided by investing activities	0	1,151,653
Cash flows from financing activities
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	(408,743)
Cash and cash equivalents, beginning	0	408,743
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	1,249,375
Series 42
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	143,547
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	(247,877)
Changes in assets and liabilities
Other assets	0	82
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	(36,736)
Net cash used in operating activities	0	(140,984)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships	0	247,877
Net cash provided by investing activities	0	247,877
Cash flows from financing activities
Distributions	0	(2,425,749)
Net cash used in financing activities	0	(2,425,749)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	(2,318,856)
Cash and cash equivalents, beginning	0	2,318,856
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 43
Cash flows from operating activities
Net income (loss) for financial reporting purposes	0	0
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	0	0
Changes in assets and liabilities
Other assets	0	0
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	0	0
Net cash used in operating activities	0	0
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 44
Cash flows from operating activities
Net income (loss) for financial reporting purposes	1,755,220	758,807
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	(1,746,178)	(815,747)
Changes in assets and liabilities
Other assets	0	205
Accounts payable, accrued expenses and other liabilities	0	(26)
Accounts payable - affiliates	(28,269)	(371,220)
Net cash used in operating activities	(19,227)	(427,981)
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(1,230,504)	387,766
Cash and cash equivalents, beginning	1,230,504	842,738
Cash and cash equivalents, ending	0	1,230,504
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 45
Cash flows from operating activities
Net income (loss) for financial reporting purposes	1,364,970	596,405
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	(1,411,858)	(691,381)
Changes in assets and liabilities
Other assets	0	2,627
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	(1,138,508)	(606,165)
Net cash used in operating activities	(1,185,396)	(698,514)
Cash flows from investing activities
Proceeds from disposition of operating limited 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
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(287,530)	(7,133)
Cash and cash equivalents, beginning	287,530	294,663
Cash and cash equivalents, ending	0	287,530
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 46
Cash flows from operating activities
Net income (loss) for financial reporting purposes	368,886	376,778
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain on sale of operating limited partnerships	(438,241)	(546,266)
Changes in assets and liabilities
Other assets	541	1,245
Accounts payable, accrued expenses and other liabilities	1	0
Accounts payable - affiliates	(602,611)	(164,837)
Net cash used in operating activities	(671,424)	(333,080)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships	438,241	546,266
Net cash provided by investing activities	438,241	546,266
Cash flows from financing activities
Distributions	0	0
Net cash used in financing activities	0	0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(233,183)	213,186
Cash and cash equivalents, beginning	662,391	449,205
Cash and cash equivalents, ending	429,208	662,391
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	$ 0	$ 0

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2023
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES BF Garden Tax Credit Fund IV L.P. (formerly known as Boston Capital Tax Credit Fund IV L.P.) (the “Fund”) was organized under the laws of the State of Delaware as of October 5, 1993, for the purpose of acquiring, holding, and disposing of limited partnership interests in operating partnerships which will acquire, develop, rehabilitate, operate and own newly constructed, existing or rehabilitated low-income apartment complexes (“Operating Partnerships”). Effective as of December 15, 2020, Corporate Investment Holdings, Inc., a Massachusetts corporation owned by BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership (“Companion”), replaced BCA Associates Limited Partnership as the general partner of the Fund’s general partner, BF Garden Associates IV L.P., a Delaware limited partnership formerly known as Boston Capital Associates IV L.P. Additionally, Companion replaced Capital Investment Holdings IV Limited Partnership as the sole limited partner of the Fund’s general partner. Also effective as of December 15, 2020, BFBC Holdings GP, LLC, a Delaware limited liability company and an affiliate of Boston Financial Investment Management, LP, a Delaware limited partnership (“BFIM”), replaced Boston Capital Partners II Corporation as the general partner of Companion; and BFIM replaced Boston Capital Companion Holdings Limited Partnership as the sole limited partner of Companion. The assignor limited partner of the Fund continues to be BCTC IV Assignor Corp., a Delaware corporation which is now wholly owned by Companion. The assignor limited partner was formed for the purpose of serving in that capacity for the Fund and does not engage in any other business. Units of beneficial interest in the limited partnership interest of the assignor limited partner have been assigned by the assignor limited partner by means of beneficial assignee certificates (“BACs”) to investors and investors are entitled to all the rights and economic benefits of a limited partner of the Fund, including rights to a percentage of the income, gains, losses, deductions, credits and distributions of the Fund. In accordance with the limited partnership agreement, profits, losses, and cash flow (subject to certain priority allocations and distributions) and tax credits are allocated 99% to the assignees and 1% to the general partner. Pursuant to the Securities Act of 1933, the fund filed a Form S-11 Registration Statement with the Securities and Exchange Commission, effective December 16, 1993, which covered the offering (the Public Offering) of the beneficial assignee certificates (BACs) representing assignments of units of the beneficial interest of the limited partnership interest of the assignor limited partner. The fund has registered 101,500,000 BACs at $10 per BAC for sale to the public in one or more series. BACs sold in bulk are offered to investors at a reduced cost per BAC. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The BACs issued and outstanding in each series as of March 31, 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Issued ​ Outstanding ​ 2023 2022 2023 2022 Series 20 3,866,700 3,866,700 3,828,200 3,828,200 Series 21 1,892,700 1,892,700 1,879,500 1,879,500 Series 22 2,564,400 2,564,400 2,550,145 2,550,145 Series 23 3,336,727 3,336,727 3,303,327 3,303,327 Series 24 2,169,878 2,169,878 2,150,053 2,150,053 Series 25 3,026,109 3,026,109 3,016,809 3,016,809 Series 26 3,995,900 3,995,900 3,926,374 3,926,374 Series 27 2,460,700 2,460,700 2,431,350 2,431,350 Series 28 4,000,738 4,000,738 3,979,139 3,979,139 Series 29 3,991,800 3,991,800 3,911,725 3,911,725 Series 30 2,651,000 2,651,000 2,621,200 2,621,200 Series 31 4,417,857 4,417,857 4,375,757 4,375,757 Series 32 4,754,198 4,754,198 4,706,298 4,706,298 Series 33 2,636,533 2,636,533 2,605,833 2,605,833 Series 34 3,529,319 3,529,319 3,474,319 3,474,319 Series 35 3,300,463 3,300,463 3,277,913 3,277,913 Series 36 2,106,838 2,106,838 2,083,704 2,083,704 Series 37 2,512,500 2,512,500 2,489,100 2,489,100 Series 38 2,543,100 2,543,100 2,536,200 2,536,200 Series 39 2,292,151 2,292,151 2,288,351 2,288,351 Series 40 2,630,256 2,630,256 2,611,356 2,611,356 Series 41 2,891,626 2,891,626 2,865,176 2,865,176 Series 42 2,744,262 2,744,262 2,706,362 2,706,362 Series 43 3,637,987 3,637,987 3,617,987 3,617,987 Series 44 2,701,973 2,701,973 2,682,873 2,682,873 Series 45 4,014,367 4,014,367 3,989,967 3,989,967 Series 46 2,980,998 2,980,998 2,965,635 2,965,635 ​ 83,651,080 83,651,080 82,874,653 82,874,653 ​ Investments in Operating Limited Partnerships The Fund accounts for its investments in operating limited partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each operating limited partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes the individual operating limited partnership’s losses only to the extent that the Fund’s share of losses from the operating limited partnerships does not exceed the carrying amount of its investment and its advances to operating limited partnerships. Unrecognized losses are suspended and offset against future individual operating limited partnership income. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments in Operating Limited Partnerships (Continued) The Fund reviews its investment in operating limited partnerships for impairment whenever events or changes in circumstances indicate that the carrying amount of such investments may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the investment to the sum of the total amount of the remaining tax credits and the estimated residual value of the investment. The Fund also evaluates its intangibles for impairment in connection with its investments in operating limited partnerships. Capital contributions to operating limited partnerships are adjusted by tax credit adjusters. Tax credit adjusters are defined as adjustments to operating limited partnership capital contributions due to reductions in actual tax credits from those originally projected. The Fund records tax credit adjusters as a reduction in investments in operating limited partnerships and capital contributions payable. The operating limited partnerships maintain their financial statements based on a calendar year and the fund utilizes a March 31 year end. The Fund records losses and income from the operating limited partnerships on a calendar year basis which is not materially different from losses and income generated if the operating limited partnerships utilized a March 31 year end. The Fund records capital contributions payable to the operating limited partnerships once there is a binding obligation to fund a specified amount. The operating limited partnerships record capital contributions from the fund when received. Prior to January 1, 1999, the Fund recorded acquisition costs as an increase in its investments in operating limited partnerships. These costs were amortized by the operating limited partnerships over 27.5 years on the straight-line method. Certain operating limited partnerships have not recorded the acquisition costs as a capital contribution from the fund. These differences are shown as reconciling items in note C. As of January 1, 1999, the Fund records acquisition costs incurred after January 1, 1999 as deferred acquisition costs. These costs are amortized on the straight-line method. In accordance with the accounting guidance for the consolidation of variable interest entities, the Fund determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party is required to consolidate the VIE. The Fund determines whether an entity is a VIE and whether it is the primary beneficiary at the date of initial involvement with the entity. The Fund reassesses whether it is the primary beneficiary of a VIE on an ongoing basis based on changes in facts and circumstances. In determining whether it is the primary beneficiary, the Partnership considers the purpose and activities of the VIE, including the variability and related risks the VIE incurs and transfers to other entities and their related parties. These factors are considered in determining whether the Fund has the power to direct activities of the VIE that most significantly impact the VIE’s economic performance and whether the Fund also has the obligation to absorb losses of or receive benefits from the VIE that could be potentially significant to the VIE. If the Fund determines that it is the primary beneficiary of the VIE, the VIE is consolidated within the Partnership’s financial statements. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Investments in Operating Limited Partnerships (Continued) Based on this guidance, the operating limited partnerships in which the Fund invests meet the definition of a VIE. However, management does not consolidate the Fund’s interests in these VIEs under this guidance, as it is not considered to be the primary beneficiary. The Fund currently records the amount of its investment in these operating limited partnerships as an asset on its balance sheets, recognizes its share of the operating limited partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Fund’s balance in investment in operating limited partnerships, advances to operating limited partnerships, plus the risk of recapture of tax credits previously recognized on these investments, represents its maximum exposure to loss. The Fund’s exposure to loss on these operating limited partnerships is mitigated by the condition and financial performance of the underlying properties as well as the strength of the operating limited partnerships’ general partners and their guarantee against credit recapture. Income Taxes The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The funds’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2019 remain open. Cash and Cash Equivalents Cash equivalents include money market accounts having original maturities at date of acquisition of three months or less. The carrying value approximates fair value because of the short maturity of these instruments. Fiscal Year For financial reporting purposes, the fund uses a March 31 year end, whereas for income tax reporting purposes, the fund uses a calendar year. The operating limited partnerships use a calendar year for both financial and income tax reporting. NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Net Income (Loss) per Beneficial Assignee Certificate Net income (loss) per beneficial assignee certificate unit is calculated based upon the weighted average number of units outstanding during the year or period. The weighted average number of units in each series at March 31, 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 20 ​ 3,828,200 ​ 3,828,200 Series 21 ​ 1,879,500 ​ 1,879,500 Series 22 ​ 2,550,145 ​ 2,550,145 Series 23 ​ 3,303,327 ​ 3,303,327 Series 24 ​ 2,150,053 ​ 2,150,053 Series 25 ​ 3,016,809 ​ 3,016,809 Series 26 ​ 3,926,374 ​ 3,926,374 Series 27 ​ 2,431,350 ​ 2,431,350 Series 28 ​ 3,979,139 ​ 3,979,139 Series 29 ​ 3,911,725 ​ 3,911,725 Series 30 ​ 2,621,200 ​ 2,621,200 Series 31 ​ 4,375,757 ​ 4,375,757 Series 32 ​ 4,706,298 ​ 4,706,298 Series 33 ​ 2,605,833 ​ 2,605,833 Series 34 ​ 3,474,319 ​ 3,474,319 Series 35 ​ 3,277,913 ​ 3,277,913 Series 36 ​ 2,083,704 ​ 2,083,704 Series 37 ​ 2,489,100 ​ 2,489,100 Series 38 ​ 2,536,200 ​ 2,536,200 Series 39 ​ 2,288,351 ​ 2,288,351 Series 40 ​ 2,611,356 ​ 2,611,356 Series 41 ​ 2,865,176 ​ 2,865,176 Series 42 ​ 2,706,362 ​ 2,706,362 Series 43 ​ 3,617,987 ​ 3,617,987 Series 44 ​ 2,682,873 ​ 2,682,873 Series 45 ​ 3,989,967 ​ 3,989,967 Series 46 ​ 2,965,635 ​ 2,965,635 ​ ​ 82,874,653 ​ 82,874,653 ​ Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE B - RELATED PARTY TRANSACTIONS During the years ended March 31, 2023 and 2022, the Fund entered into several transactions with affiliates of the general partner and BF Garden Companion Limited Partnership as follows: The Fund incurred an annual fund management fee to BF Garden Companion Limited Partnership in an amount equal to .5 percent of the aggregate cost of the apartment complexes owned by the operating limited partnerships, less the amount of certain asset management and reporting fees paid by the operating limited partnerships. The fund management fees earned and the reporting fees paid by the operating limited partners for the years ended March 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fund Management Fee ​ ​ ​ ​ ​ ​ ​ ​ net of Asset ​ ​ Gross Fund ​ Asset Management ​ Management ​ Management Fee and Reporting Fee and Reporting Fee Series 20 ​ $ — ​ $ — ​ $ — Series 21 ​ — ​ — ​ — Series 22 ​ — ​ — ​ — Series 23 ​ — ​ — ​ — Series 24 ​ — ​ — ​ — Series 25 ​ — ​ — ​ — Series 26 ​ — ​ — ​ — Series 27 ​ — ​ — ​ — Series 28 ​ — ​ — ​ — Series 29 ​ 4,512 ​ 3,000 ​ 1,512 Series 30 ​ — ​ — ​ — Series 31 ​ — ​ — ​ — Series 32 ​ — ​ — ​ — Series 33 ​ — ​ — ​ — Series 34 ​ 18,492 ​ 3,000 ​ 15,492 Series 35 ​ — ​ — ​ — Series 36 ​ — ​ — ​ — Series 37 ​ — ​ — ​ — Series 38 ​ — ​ — ​ — Series 39 ​ — ​ — ​ — Series 40 ​ — ​ — ​ — Series 41 ​ — ​ — ​ — Series 42 ​ — ​ — ​ — Series 43 ​ — ​ — ​ — Series 44 ​ 2,645 ​ 2,645 ​ — Series 45 ​ 13,575 ​ 8,729 ​ 4,846 Series 46 ​ 73,704 ​ 37,099 ​ 36,605 ​ ​ $ 112,928 ​ $ 54,473 ​ $ 58,455 ​ NOTE B - RELATED PARTY TRANSACTIONS (Continued) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fund Management Fee ​ ​ ​ ​ ​ ​ ​ ​ net of Asset ​ ​ Gross Fund ​ Asset Management and ​ Management ​ Management Fee Reporting Fee and Reporting Fee Series 20 ​ $ — ​ $ — ​ $ — Series 21 ​ — ​ — ​ — Series 22 ​ — ​ — ​ — Series 23 ​ — ​ — ​ — Series 24 ​ — ​ — ​ — Series 25 ​ — ​ — ​ — Series 26 ​ 3,665 ​ — ​ 3,665 Series 27 ​ — ​ — ​ — Series 28 ​ — ​ — ​ — Series 29 ​ 8,662 ​ 7,319 ​ 1,343 Series 30 ​ — ​ — ​ — Series 31 ​ — ​ — ​ — Series 32 ​ 4,091 ​ — ​ 4,091 Series 33 ​ 4,334 ​ — ​ 4,334 Series 34 ​ 18,492 ​ 3,000 ​ 15,492 Series 35 ​ — ​ — ​ — Series 36 ​ — ​ — ​ — Series 37 ​ — ​ — ​ — Series 38 ​ — ​ — ​ — Series 39 ​ — ​ — ​ — Series 40 ​ — ​ — ​ — Series 41 ​ 65,731 ​ 8,663 ​ 57,068 Series 42 ​ 13,500 ​ 5,752 ​ 7,748 Series 43 ​ — ​ — ​ — Series 44 ​ 40,668 ​ 5,257 ​ 35,411 Series 45 ​ 77,512 ​ 22,502 ​ 55,010 Series 46 ​ 166,959 ​ 17,898 ​ 149,061 ​ ​ $ 403,614 ​ $ 70,391 ​ $ 333,223 ​ All fund management fees will be paid, without interest, from available cash flow or the proceeds of sales or refinancing of the partnership’s interests in operating limited partnerships. As of March 31, 2023 and 2022, total fund management fees accrued were $7,035,500 and $8,781,884, respectively. An affiliate of the general partner has forgiven asset management fees payable as a result of the sales of all operating limited partnerships in one of the series. Total forgiveness of debt for the years ended March 31, 2023 and 2022 was $0 and $1,249,375, respectively. Because the transaction involved an affiliate of the general partner, the transaction is accounted for as an equity transaction instead of income to the Fund. NOTE B - RELATED PARTY TRANSACTIONS (Continued) The fund management fees paid for the years ended March 31, 2023 and 2022, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 20 ​ $ — ​ $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ — ​ 5,864 Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ — ​ 27,499 Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ — ​ 8,938 Series 33 ​ — ​ 9,326 Series 34 ​ — ​ — Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ — ​ 1,507,201 Series 42 ​ — ​ 50,236 Series 43 ​ — ​ — Series 44 ​ 30,914 ​ 411,888 Series 45 ​ 1,152,083 ​ 683,677 Series 46 ​ 676,315 ​ 331,796 ​ ​ $ 1,859,312 ​ $ 3,036,425 ​

INVESTMENTS IN OPERATING LIMITE

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	12 Months Ended
	Mar. 31, 2023
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS At March 31, 2023 and 2022, the fund has limited partnership interests in operating limited partnerships, which own or are constructing or rehabilitating operating apartment complexes. The number of operating limited partnerships in which the fund has limited partnership interests at March 31, 2023 and 2022 by series are as follows: ​ ​ ​ ​ ​ ​ ​ 2023 2022 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 — — Series 42 — — Series 43 — — Series 44 — 1 Series 45 — 4 Series 46 3 7 ​ 5 14 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) During the year ended March 31, 2023 the Fund disposed of nine Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2023 is as follows. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ ​ ​ ​ ​ ​ ​ Partnership ​ Sale of Underlying ​ Partnership ​ ​ ​ ​ ​ Interest ​ Operating ​ Proceeds 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 year ended March 31, 2022 the Fund disposed of nineteen Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2022 is as follows. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Partnership ​ Sale of Underlying ​ Partnership Proceeds ​ Gain on ​ Interest Transferred Operating Partnership from Disposition Disposition Series 26 1 — ​ 20,845 ​ 20,845 Series 29 1 — ​ 29,999 ​ 29,999 Series 32 1 — ​ 23,823 ​ 23,823 Series 33 1 — ​ 23,823 ​ 23,823 Series 41 2 — ​ 1,151,653 ​ 1,151,653 Series 42 2 — ​ 247,877 ​ 247,877 Series 44 — 1 ​ 815,747 ​ 815,747 Series 45 6 1 ​ 691,381 ​ 691,381 Series 46 2 1 ​ 546,266 ​ 546,266 Total 16 3 ​ $ 3,551,414 ​ $ 3,551,414 ​ The gain described above is for financial statement purposes only. There are significant differences between the equity method of accounting and the tax reporting of income and losses from Operating Partnership investments. The largest difference is the ability, for tax purposes, to deduct losses in excess of the Partnership’s investment in the Operating Partnership. As a result, the amount of gain recognized for tax purposes may be significantly higher than the gain recorded in the financial statements. NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) Under the terms of the Fund’s investment in each operating limited partnership, the Fund is required to make capital contributions to the operating limited partnerships. These contributions are payable in installments over several years upon each operating limited partnership achieving specified levels of construction or operations. At March 31, 2023 and 2022, contributions are payable to operating limited partnerships as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 20 ​ $ — ​ $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ — ​ — Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ 785 ​ 785 Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ — ​ — Series 33 ​ — ​ — Series 34 ​ — ​ — Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ — ​ — Series 42 ​ — ​ — Series 43 ​ — ​ — Series 44 ​ — ​ — Series 45 ​ — ​ — Series 46 ​ — ​ — ​ ​ $ 785 ​ $ 785 ​ ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 8,711,059 ​ $ — ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 389,379 ​ — ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ (11,583) ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (4,986,236) ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (4,102,619) ​ — ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ 32,927 ​ — ​ — ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (1,957,346) ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 4,986,236 ​ — ​ — ​ ​ ​ ​ ​ Other ​ (89,815) ​ — ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 2,683,452 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 698,299 ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 100,829 ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (3,000) ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (509,713) ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ 32,927 ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (625,357) ​ — ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 286,415 ​ — ​ ​ ​ ​ ​ Other ​ — ​ (910) ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ (306,925) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 2,097,333 ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 288,550 ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (1,552,523) ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (493,394) ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 833,360 ​ — ​ — ​ ​ ​ ​ Other ​ 2 ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 51,418 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ Series 46 ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 5,915,427 ​ ​ Acquisition costs of operating limited partnerships ​ — ​ ​ Cumulative distributions from operating limited partnerships ​ (8,583) ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (3,866,461) ​ ​ Cumulative losses from operating limited partnerships ​ (2,040,383) ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (838,595) ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 3,866,461 ​ ​ Other ​ (88,907) ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 2,938,959 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 21,329,022 $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ ​ 389,379 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ ​ (198,708) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ ​ (13,575,448) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ ​ (7,944,245) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ ​ (288,550) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ ​ 32,927 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ ​ (4,978,858) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ ​ 11,481 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ ​ 13,575,448 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ ​ (366,053) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements $ 7,986,395 $ — $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 698,299 ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 100,829 ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (3,000) ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (509,713) ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ 32,927 ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (575,248) ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded b

RECONCILIATION OF FINANCIAL STA

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN	12 Months Ended
	Mar. 31, 2023
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN	NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Net income (loss) for financial reporting purposes ​ $ 3,354,800 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (1,746,384) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 53,684 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (167,240) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (4,325) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (6,186,233) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ (4,695,698) ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes ​ $ — ​ $ (66,052) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 4,512 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ (149,010) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (50,109) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (4,322) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ (264,981) ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes ​ $ (68,224) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 18,492 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 45,919 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (23,819) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (50,237) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ (77,869) ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 1,406,552 ​ (576,506) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ 1,406,552 ​ $ (576,506) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes ​ $ — ​ $ 1,755,220 ​ $ 1,364,970 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (28,269) ​ (1,138,508) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (2,853,228) ​ (2,475,695) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ (1,126,277) ​ $ (2,249,233) ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ Series 46 Net income (loss) for financial reporting purposes ​ $ 368,886 ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (602,611) ​ ​ ​ ​ Other ​ 156,775 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (117,131) ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ 19,494 ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (1,632,797) ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ (1,807,384) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Net income (loss) for financial reporting purposes ​ $ 2,545,668 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (2,632,811) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ (285,774) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (703,186) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (27,126) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ 1,287,441 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ 184,212 ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes ​ $ — ​ $ (91,580) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (2,199) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 709,628 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 615,849 ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes ​ $ — ​ $ (36,279) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (18,837) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (71,162) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 404,489 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 278,211 ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes ​ $ — ​ $ (81,264) ​ $ (87,109) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (4,847) ​ (4,992) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 1,452,062 ​ 1,779,608 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 1,365,951 ​ $ 1,687,507 ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes ​ $ (65,928) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 18,492 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 74,813 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (33,871) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (38,760) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ (45,254) ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes ​ $ — ​ $ 1,032,291 ​ $ 143,547 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (1,441,470) ​ (36,736) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (24,032) ​ (242,095) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ (433,211) ​ $ (135,284) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes ​ $ — ​ $ 758,807 ​ $ 596,405 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (371,220) ​ (606,165) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 2,541,672 ​ (2,261,103) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ (314,783) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (2,509) ​ 34,599 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (946,605) ​ (929,408) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 1,980,145 ​ $ (3,480,455) ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ Series 46 Net income (loss) for financial reporting purposes ​ $ 376,778 ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (164,837) ​ ​ ​ ​ Other ​ (641,156) ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (317,241) ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (25,345) ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (877,446) ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ (1,649,247) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ 794,573 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 1,957,346 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (4,986,236) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ (32,927) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 2,267,244 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ (750,492) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 625,357 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ (32,927) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 444,477 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ (179,187) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 493,394 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 519,153 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ Series 46 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ 1,724,252 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 838,595 ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (3,866,461) ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ ​ ​ ​ Other ​ 1,303,614 ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ 1,667,631 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 4,978,858 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (13,575,448) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ (32,927) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 6,961,886 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ (501,652) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 575,248 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ (32,927) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 245,746 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in

CASH EQUIVALENTS

CASH EQUIVALENTS	12 Months Ended
	Mar. 31, 2023
CASH EQUIVALENTS
CASH EQUIVALENTS	NOTE E - CASH EQUIVALENTS Cash equivalents of $491,976 and $2,359,633 as of March 31, 2023 and 2022, respectively, include money market accounts with interest rates ranging from 0.05% to 2.25% per annum.

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	12 Months Ended
	Mar. 31, 2023
CONCENTRATION OF CREDIT RISK
CONCENTRATION OF CREDIT RISK	NOTE F - CONCENTRATION OF CREDIT RISK The Fund maintains its cash and cash equivalent balances in several accounts in various financial institutions. The balances are generally insured by the Federal Deposit Insurance Corporation (FDIC) up to specified limits by each institution. At times, the balances may exceed these insurance limits; however, the Fund has not experienced any losses with respect to its balances in excess of FDIC insurance. Management believes that no significant concentration of credit risk with respect to these cash and cash equivalent balances exists as of March 31, 2023.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2023
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 AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2023
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Investments in Operating Limited Partnerships	Investments in Operating Limited Partnerships The Fund accounts for its investments in operating limited partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each operating limited partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes the individual operating limited partnership’s losses only to the extent that the Fund’s share of losses from the operating limited partnerships does not exceed the carrying amount of its investment and its advances to operating limited partnerships. Unrecognized losses are suspended and offset against future individual operating limited partnership income. The Fund reviews its investment in operating limited partnerships for impairment whenever events or changes in circumstances indicate that the carrying amount of such investments may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the investment to the sum of the total amount of the remaining tax credits and the estimated residual value of the investment. The Fund also evaluates its intangibles for impairment in connection with its investments in operating limited partnerships. Capital contributions to operating limited partnerships are adjusted by tax credit adjusters. Tax credit adjusters are defined as adjustments to operating limited partnership capital contributions due to reductions in actual tax credits from those originally projected. The Fund records tax credit adjusters as a reduction in investments in operating limited partnerships and capital contributions payable. The operating limited partnerships maintain their financial statements based on a calendar year and the fund utilizes a March 31 year end. The Fund records losses and income from the operating limited partnerships on a calendar year basis which is not materially different from losses and income generated if the operating limited partnerships utilized a March 31 year end. The Fund records capital contributions payable to the operating limited partnerships once there is a binding obligation to fund a specified amount. The operating limited partnerships record capital contributions from the fund when received. Prior to January 1, 1999, the Fund recorded acquisition costs as an increase in its investments in operating limited partnerships. These costs were amortized by the operating limited partnerships over 27.5 years on the straight-line method. Certain operating limited partnerships have not recorded the acquisition costs as a capital contribution from the fund. These differences are shown as reconciling items in note C. As of January 1, 1999, the Fund records acquisition costs incurred after January 1, 1999 as deferred acquisition costs. These costs are amortized on the straight-line method. In accordance with the accounting guidance for the consolidation of variable interest entities, the Fund determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party is required to consolidate the VIE. The Fund determines whether an entity is a VIE and whether it is the primary beneficiary at the date of initial involvement with the entity. The Fund reassesses whether it is the primary beneficiary of a VIE on an ongoing basis based on changes in facts and circumstances. In determining whether it is the primary beneficiary, the Partnership considers the purpose and activities of the VIE, including the variability and related risks the VIE incurs and transfers to other entities and their related parties. These factors are considered in determining whether the Fund has the power to direct activities of the VIE that most significantly impact the VIE’s economic performance and whether the Fund also has the obligation to absorb losses of or receive benefits from the VIE that could be potentially significant to the VIE. If the Fund determines that it is the primary beneficiary of the VIE, the VIE is consolidated within the Partnership’s financial statements. Based on this guidance, the operating limited partnerships in which the Fund invests meet the definition of a VIE. However, management does not consolidate the Fund’s interests in these VIEs under this guidance, as it is not considered to be the primary beneficiary. The Fund currently records the amount of its investment in these operating limited partnerships as an asset on its balance sheets, recognizes its share of the operating limited partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Fund’s balance in investment in operating limited partnerships, advances to operating limited partnerships, plus the risk of recapture of tax credits previously recognized on these investments, represents its maximum exposure to loss. The Fund’s exposure to loss on these operating limited partnerships is mitigated by the condition and financial performance of the underlying properties as well as the strength of the operating limited partnerships’ general partners and their guarantee against credit recapture.
Income Taxes	Income Taxes The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The funds’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2019 remain open.
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents include money market accounts having original maturities at date of acquisition of three months or less. The carrying value approximates fair value because of the short maturity of these instruments.
Fiscal Year	Fiscal Year For financial reporting purposes, the fund uses a March 31 year end, whereas for income tax reporting purposes, the fund uses a calendar year. The operating limited partnerships use a calendar year for both financial and income tax reporting.
Net Income (Loss) per Beneficial Assignee Certificate	Net Income (Loss) per Beneficial Assignee Certificate Net income (loss) per beneficial assignee certificate unit is calculated based upon the weighted average number of units outstanding during the year or period. The weighted average number of units in each series at March 31, 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 20 ​ 3,828,200 ​ 3,828,200 Series 21 ​ 1,879,500 ​ 1,879,500 Series 22 ​ 2,550,145 ​ 2,550,145 Series 23 ​ 3,303,327 ​ 3,303,327 Series 24 ​ 2,150,053 ​ 2,150,053 Series 25 ​ 3,016,809 ​ 3,016,809 Series 26 ​ 3,926,374 ​ 3,926,374 Series 27 ​ 2,431,350 ​ 2,431,350 Series 28 ​ 3,979,139 ​ 3,979,139 Series 29 ​ 3,911,725 ​ 3,911,725 Series 30 ​ 2,621,200 ​ 2,621,200 Series 31 ​ 4,375,757 ​ 4,375,757 Series 32 ​ 4,706,298 ​ 4,706,298 Series 33 ​ 2,605,833 ​ 2,605,833 Series 34 ​ 3,474,319 ​ 3,474,319 Series 35 ​ 3,277,913 ​ 3,277,913 Series 36 ​ 2,083,704 ​ 2,083,704 Series 37 ​ 2,489,100 ​ 2,489,100 Series 38 ​ 2,536,200 ​ 2,536,200 Series 39 ​ 2,288,351 ​ 2,288,351 Series 40 ​ 2,611,356 ​ 2,611,356 Series 41 ​ 2,865,176 ​ 2,865,176 Series 42 ​ 2,706,362 ​ 2,706,362 Series 43 ​ 3,617,987 ​ 3,617,987 Series 44 ​ 2,682,873 ​ 2,682,873 Series 45 ​ 3,989,967 ​ 3,989,967 Series 46 ​ 2,965,635 ​ 2,965,635 ​ ​ 82,874,653 ​ 82,874,653 ​
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Mar. 31, 2023
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Schedule of BACs sold and total equity raised	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Issued ​ Outstanding ​ 2023 2022 2023 2022 Series 20 3,866,700 3,866,700 3,828,200 3,828,200 Series 21 1,892,700 1,892,700 1,879,500 1,879,500 Series 22 2,564,400 2,564,400 2,550,145 2,550,145 Series 23 3,336,727 3,336,727 3,303,327 3,303,327 Series 24 2,169,878 2,169,878 2,150,053 2,150,053 Series 25 3,026,109 3,026,109 3,016,809 3,016,809 Series 26 3,995,900 3,995,900 3,926,374 3,926,374 Series 27 2,460,700 2,460,700 2,431,350 2,431,350 Series 28 4,000,738 4,000,738 3,979,139 3,979,139 Series 29 3,991,800 3,991,800 3,911,725 3,911,725 Series 30 2,651,000 2,651,000 2,621,200 2,621,200 Series 31 4,417,857 4,417,857 4,375,757 4,375,757 Series 32 4,754,198 4,754,198 4,706,298 4,706,298 Series 33 2,636,533 2,636,533 2,605,833 2,605,833 Series 34 3,529,319 3,529,319 3,474,319 3,474,319 Series 35 3,300,463 3,300,463 3,277,913 3,277,913 Series 36 2,106,838 2,106,838 2,083,704 2,083,704 Series 37 2,512,500 2,512,500 2,489,100 2,489,100 Series 38 2,543,100 2,543,100 2,536,200 2,536,200 Series 39 2,292,151 2,292,151 2,288,351 2,288,351 Series 40 2,630,256 2,630,256 2,611,356 2,611,356 Series 41 2,891,626 2,891,626 2,865,176 2,865,176 Series 42 2,744,262 2,744,262 2,706,362 2,706,362 Series 43 3,637,987 3,637,987 3,617,987 3,617,987 Series 44 2,701,973 2,701,973 2,682,873 2,682,873 Series 45 4,014,367 4,014,367 3,989,967 3,989,967 Series 46 2,980,998 2,980,998 2,965,635 2,965,635 ​ 83,651,080 83,651,080 82,874,653 82,874,653 ​
Schedule of weighted average number of units used in calculating net income (loss) per beneficial assignee certificate	​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 20 ​ 3,828,200 ​ 3,828,200 Series 21 ​ 1,879,500 ​ 1,879,500 Series 22 ​ 2,550,145 ​ 2,550,145 Series 23 ​ 3,303,327 ​ 3,303,327 Series 24 ​ 2,150,053 ​ 2,150,053 Series 25 ​ 3,016,809 ​ 3,016,809 Series 26 ​ 3,926,374 ​ 3,926,374 Series 27 ​ 2,431,350 ​ 2,431,350 Series 28 ​ 3,979,139 ​ 3,979,139 Series 29 ​ 3,911,725 ​ 3,911,725 Series 30 ​ 2,621,200 ​ 2,621,200 Series 31 ​ 4,375,757 ​ 4,375,757 Series 32 ​ 4,706,298 ​ 4,706,298 Series 33 ​ 2,605,833 ​ 2,605,833 Series 34 ​ 3,474,319 ​ 3,474,319 Series 35 ​ 3,277,913 ​ 3,277,913 Series 36 ​ 2,083,704 ​ 2,083,704 Series 37 ​ 2,489,100 ​ 2,489,100 Series 38 ​ 2,536,200 ​ 2,536,200 Series 39 ​ 2,288,351 ​ 2,288,351 Series 40 ​ 2,611,356 ​ 2,611,356 Series 41 ​ 2,865,176 ​ 2,865,176 Series 42 ​ 2,706,362 ​ 2,706,362 Series 43 ​ 3,617,987 ​ 3,617,987 Series 44 ​ 2,682,873 ​ 2,682,873 Series 45 ​ 3,989,967 ​ 3,989,967 Series 46 ​ 2,965,635 ​ 2,965,635 ​ ​ 82,874,653 ​ 82,874,653

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Mar. 31, 2023
RELATED PARTY TRANSACTIONS
Schedule of fund management fee and reporting fee	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fund Management Fee ​ ​ ​ ​ ​ ​ ​ ​ net of Asset ​ ​ Gross Fund ​ Asset Management ​ Management ​ Management Fee and Reporting Fee and Reporting Fee Series 20 ​ $ — ​ $ — ​ $ — Series 21 ​ — ​ — ​ — Series 22 ​ — ​ — ​ — Series 23 ​ — ​ — ​ — Series 24 ​ — ​ — ​ — Series 25 ​ — ​ — ​ — Series 26 ​ — ​ — ​ — Series 27 ​ — ​ — ​ — Series 28 ​ — ​ — ​ — Series 29 ​ 4,512 ​ 3,000 ​ 1,512 Series 30 ​ — ​ — ​ — Series 31 ​ — ​ — ​ — Series 32 ​ — ​ — ​ — Series 33 ​ — ​ — ​ — Series 34 ​ 18,492 ​ 3,000 ​ 15,492 Series 35 ​ — ​ — ​ — Series 36 ​ — ​ — ​ — Series 37 ​ — ​ — ​ — Series 38 ​ — ​ — ​ — Series 39 ​ — ​ — ​ — Series 40 ​ — ​ — ​ — Series 41 ​ — ​ — ​ — Series 42 ​ — ​ — ​ — Series 43 ​ — ​ — ​ — Series 44 ​ 2,645 ​ 2,645 ​ — Series 45 ​ 13,575 ​ 8,729 ​ 4,846 Series 46 ​ 73,704 ​ 37,099 ​ 36,605 ​ ​ $ 112,928 ​ $ 54,473 ​ $ 58,455 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2022 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Fund Management Fee ​ ​ ​ ​ ​ ​ ​ ​ net of Asset ​ ​ Gross Fund ​ Asset Management and ​ Management ​ Management Fee Reporting Fee and Reporting Fee Series 20 ​ $ — ​ $ — ​ $ — Series 21 ​ — ​ — ​ — Series 22 ​ — ​ — ​ — Series 23 ​ — ​ — ​ — Series 24 ​ — ​ — ​ — Series 25 ​ — ​ — ​ — Series 26 ​ 3,665 ​ — ​ 3,665 Series 27 ​ — ​ — ​ — Series 28 ​ — ​ — ​ — Series 29 ​ 8,662 ​ 7,319 ​ 1,343 Series 30 ​ — ​ — ​ — Series 31 ​ — ​ — ​ — Series 32 ​ 4,091 ​ — ​ 4,091 Series 33 ​ 4,334 ​ — ​ 4,334 Series 34 ​ 18,492 ​ 3,000 ​ 15,492 Series 35 ​ — ​ — ​ — Series 36 ​ — ​ — ​ — Series 37 ​ — ​ — ​ — Series 38 ​ — ​ — ​ — Series 39 ​ — ​ — ​ — Series 40 ​ — ​ — ​ — Series 41 ​ 65,731 ​ 8,663 ​ 57,068 Series 42 ​ 13,500 ​ 5,752 ​ 7,748 Series 43 ​ — ​ — ​ — Series 44 ​ 40,668 ​ 5,257 ​ 35,411 Series 45 ​ 77,512 ​ 22,502 ​ 55,010 Series 46 ​ 166,959 ​ 17,898 ​ 149,061 ​ ​ $ 403,614 ​ $ 70,391 ​ $ 333,223
Schedule of management fees paid	​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 20 ​ $ — ​ $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ — ​ 5,864 Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ — ​ 27,499 Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ — ​ 8,938 Series 33 ​ — ​ 9,326 Series 34 ​ — ​ — Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ — ​ 1,507,201 Series 42 ​ — ​ 50,236 Series 43 ​ — ​ — Series 44 ​ 30,914 ​ 411,888 Series 45 ​ 1,152,083 ​ 683,677 Series 46 ​ 676,315 ​ 331,796 ​ ​ $ 1,859,312 ​ $ 3,036,425

INVESTMENTS IN OPERATING LIMI_2

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Tables)	12 Months Ended
	Mar. 31, 2023
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Schedule of operating partnerships within the fund	​ ​ ​ ​ ​ ​ ​ 2023 2022 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 — — Series 42 — — Series 43 — — Series 44 — 1 Series 45 — 4 Series 46 3 7 ​ 5 14
Schedule of dispositions by series	During the year ended March 31, 2023 the Fund disposed of nine Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2023 is as follows. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ ​ ​ ​ ​ ​ ​ Partnership ​ Sale of Underlying ​ Partnership ​ ​ ​ ​ ​ Interest ​ Operating ​ Proceeds 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 year ended March 31, 2022 the Fund disposed of nineteen Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2022 is as follows. ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating Partnership ​ Sale of Underlying ​ Partnership Proceeds ​ Gain on ​ Interest Transferred Operating Partnership from Disposition Disposition Series 26 1 — ​ 20,845 ​ 20,845 Series 29 1 — ​ 29,999 ​ 29,999 Series 32 1 — ​ 23,823 ​ 23,823 Series 33 1 — ​ 23,823 ​ 23,823 Series 41 2 — ​ 1,151,653 ​ 1,151,653 Series 42 2 — ​ 247,877 ​ 247,877 Series 44 — 1 ​ 815,747 ​ 815,747 Series 45 6 1 ​ 691,381 ​ 691,381 Series 46 2 1 ​ 546,266 ​ 546,266 Total 16 3 ​ $ 3,551,414 ​ $ 3,551,414
Schedule of contributions payable	Under the terms of the Fund’s investment in each operating limited partnership, the Fund is required to make capital contributions to the operating limited partnerships. These contributions are payable in installments over several years upon each operating limited partnership achieving specified levels of construction or operations. At March 31, 2023 and 2022, contributions are payable to operating limited partnerships as follows: ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 20 ​ $ — ​ $ — Series 21 ​ — ​ — Series 22 ​ — ​ — Series 23 ​ — ​ — Series 24 ​ — ​ — Series 25 ​ — ​ — Series 26 ​ — ​ — Series 27 ​ — ​ — Series 28 ​ — ​ — Series 29 ​ 785 ​ 785 Series 30 ​ — ​ — Series 31 ​ — ​ — Series 32 ​ — ​ — Series 33 ​ — ​ — Series 34 ​ — ​ — Series 35 ​ — ​ — Series 36 ​ — ​ — Series 37 ​ — ​ — Series 38 ​ — ​ — Series 39 ​ — ​ — Series 40 ​ — ​ — Series 41 ​ — ​ — Series 42 ​ — ​ — Series 43 ​ — ​ — Series 44 ​ — ​ — Series 45 ​ — ​ — Series 46 ​ — ​ — ​ ​ $ 785 ​ $ 785
Schedule of partnership's investments in operating limited partnerships.	The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 8,711,059 ​ $ — ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 389,379 ​ — ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ (11,583) ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (4,986,236) ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (4,102,619) ​ — ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ 32,927 ​ — ​ — ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (1,957,346) ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 4,986,236 ​ — ​ — ​ ​ ​ ​ ​ Other ​ (89,815) ​ — ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 2,683,452 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 698,299 ​ $ — ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 100,829 ​ — ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (3,000) ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (509,713) ​ — ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ 32,927 ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (625,357) ​ — ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 286,415 ​ — ​ ​ ​ ​ ​ Other ​ — ​ (910) ​ — ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ (306,925) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 2,097,333 ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 288,550 ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (1,552,523) ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (493,394) ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 833,360 ​ — ​ — ​ ​ ​ ​ Other ​ 2 ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 51,418 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2023 are summarized as follows: ​ ​ ​ ​ ​ Series 46 ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 5,915,427 ​ ​ Acquisition costs of operating limited partnerships ​ — ​ ​ Cumulative distributions from operating limited partnerships ​ (8,583) ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (3,866,461) ​ ​ Cumulative losses from operating limited partnerships ​ (2,040,383) ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2023 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2022 (see note A). ​ — ​ ​ The Fund has recorded acquisition costs at March 31, 2023 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ (838,595) ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ 3,866,461 ​ ​ Other ​ (88,907) ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ 2,938,959 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 21,329,022 $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ ​ 389,379 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ ​ (198,708) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ ​ (13,575,448) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ ​ (7,944,245) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ ​ (288,550) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ ​ 32,927 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ ​ (4,978,858) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ ​ 11,481 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ ​ 13,575,448 ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ ​ (366,053) ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements $ 7,986,395 $ — $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ 698,299 ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ 100,829 ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ (3,000) ​ — ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ (509,713) ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ 32,927 ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ (575,248) ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ 286,415 ​ — ​ ​ ​ ​ Other ​ — ​ (910) ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ (256,816) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ ​ — ​ — ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). ​ — ​ — ​ — ​ ​ ​ ​ The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). ​ — ​ — ​ — ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ Equity per operating limited partnerships’ combined financial statements ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The Fund’s investments in operating limited partnerships at March 31, 2022 are summarized as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs ​ $ 2,097,333 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Acquisition costs of operating limited partnerships ​ 288,550 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative distributions from operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative impairment loss in investments in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships ​ (1,552,523) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships per balance sheet ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2022 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2021 (see note A). ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The Fund has recorded acquisition costs at March 31, 2022 which have not been recorded in the net assets of the operating limited partnerships (see note A). ​ (288,550) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partne
Schedule of combined summarized balance sheets of the operating limited partnerships.	The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 6,700,678 ​ $ — ​ $ — Land ​ 618,893 ​ — ​ — Other assets ​ 1,427,057 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 8,746,628 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 5,132,015 ​ $ — ​ $ — Accounts payable and accrued expenses ​ 323,275 ​ — ​ — Other liabilities ​ 920,087 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 6,375,377 ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 2,683,452 ​ — ​ — Other partners ​ ​ (312,201) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2,371,251 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 8,746,628 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 462,481 ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ 153,850 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 616,331 ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 680,065 ​ $ — Accounts payable and accrued expenses ​ — ​ 57,022 ​ — Other liabilities ​ — ​ 422,843 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,159,930 ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ (306,925) ​ — Other partners ​ — ​ (236,674) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ (543,599) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 616,331 ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 1,487,388 ​ $ — ​ $ — Land ​ 142,576 ​ — ​ — Other assets ​ 281,647 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 1,911,611 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 1,595,568 ​ $ — ​ $ — Accounts payable and accrued expenses ​ 62,595 ​ — ​ — Other liabilities ​ 202,235 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 1,860,398 ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 51,418 ​ — ​ — Other partners ​ (205) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 51,213 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 1,911,611 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ Series 46 ASSETS ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 4,750,809 Land ​ 476,317 Other assets ​ 991,560 ​ ​ ​ ​ ​ ​ $ 6,218,686 ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 2,856,382 Accounts payable and accrued expenses ​ 203,658 Other liabilities ​ 295,009 ​ ​ ​ ​ ​ ​ 3,355,049 PARTNERS’ CAPITAL (DEFICIT) ​ BF Garden Tax Credit Fund IV L.P. ​ 2,938,959 Other partners ​ (75,322) ​ ​ ​ ​ ​ ​ 2,863,637 ​ ​ ​ ​ ​ ​ $ 6,218,686 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 20,212,838 ​ $ — ​ $ — Land ​ 2,023,208 ​ — ​ — Other assets ​ 3,161,606 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 25,397,652 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 16,928,649 ​ $ — ​ $ — Accounts payable and accrued expenses ​ 726,141 ​ — ​ — Other liabilities ​ 1,983,834 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 19,638,624 ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 7,986,395 ​ — ​ — Other partners ​ (2,227,367) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,759,028 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 25,397,652 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 516,789 ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ 119,789 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 636,578 ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 680,065 ​ $ — Accounts payable and accrued expenses ​ — ​ 51,168 ​ — Other liabilities ​ — ​ 398,329 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,129,562 ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ (256,816) ​ — Other partners ​ — ​ (236,168) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ (492,984) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 636,578 ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 1,556,927 ​ $ — ​ $ — Land ​ 142,576 ​ — ​ — Other assets ​ 342,131 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 2,041,634 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 1,625,880 ​ $ — ​ $ — Accounts payable and accrued expenses ​ 61,584 ​ — ​ — Other liabilities ​ 330,480 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2,017,944 ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 23,898 ​ — ​ — Other partners ​ (208) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 23,690 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ 2,041,634 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ — ​ $ — Land ​ — ​ — ​ — Other assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ — ​ $ — Accounts payable and accrued expenses ​ — ​ — ​ — Other liabilities ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ — ​ — Other partners ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 ASSETS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ — ​ $ 1,864,919 ​ $ 3,852,350 Land ​ — ​ 450,000 ​ 598,500 Other assets ​ — ​ 246,035 ​ 647,532 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 2,560,954 ​ $ 5,098,382 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ — ​ $ 2,880,422 ​ $ 4,370,989 Accounts payable and accrued expenses ​ — ​ 101,325 ​ 130,295 Other liabilities ​ — ​ 38,041 ​ 363,500 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 3,019,788 ​ 4,864,784 PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ BF Garden Tax Credit Fund IV L.P. ​ — ​ 1,674,320 ​ 903,450 Other partners ​ — ​ (2,133,154) ​ (669,852) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ (458,834) ​ 233,598 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ — ​ $ 2,560,954 ​ $ 5,098,382 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED BALANCE SHEETS – CONTINUED ​ ​ ​ ​ ​ Series 46 ASSETS ​ ​ ​ ​ ​ Buildings and improvements, net of accumulated depreciation ​ $ 12,421,853 Land ​ 832,132 Other assets ​ 1,806,119 ​ ​ ​ ​ ​ ​ ​ 15,060,104 ​ ​ ​ ​ LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) ​ ​ ​ ​ ​ ​ Mortgages and construction loans payable ​ $ 7,371,293 Accounts payable and accrued expenses ​ 381,769 Other liabilities ​ 853,484 ​ ​ ​ ​ ​ ​ 8,606,546 PARTNERS’ CAPITAL (DEFICIT) ​ ​ BF Garden Tax Credit Fund IV L.P. ​ 5,641,543 Other partners ​ 812,015 ​ ​ ​ ​ ​ ​ 6,453,558 ​ ​ ​ ​ ​ ​ $ 15,060,104
Schedule of summarized statement of operations in operating partnerships.	The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Revenue ​ ​ ​ Rent ​ $ 2,125,074 ​ $ — ​ $ — Interest and other ​ 35,440 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2,160,514 ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ 200,423 ​ — ​ — Depreciation and amortization ​ 427,098 ​ — ​ — Taxes and insurance ​ 290,078 ​ — ​ — Repairs and maintenance ​ 505,005 ​ — ​ — Operating expenses ​ 872,426 ​ — ​ — Other expenses ​ 5,719 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 2,300,749 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (140,235) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (167,240) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 27,005 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 202 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Revenue ​ ​ ​ Rent ​ $ — ​ $ 403,321 ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 403,321 ​ — Expenses ​ ​ ​ ​ ​ Interest ​ — ​ 26,119 ​ — Depreciation and amortization ​ — ​ 54,308 ​ — Taxes and insurance ​ — ​ 45,201 ​ — Repairs and maintenance ​ — ​ 68,242 ​ — Operating expenses ​ — ​ 260,066 ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 453,936 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (50,615) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (50,109) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ (506) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Revenue ​ ​ ​ Rent ​ $ 626,759 ​ $ — ​ $ — Interest and other ​ 23,948 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 650,707 ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ 83,862 ​ — ​ — Depreciation and amortization ​ 88,429 ​ — ​ — Taxes and insurance ​ 101,842 ​ — ​ — Repairs and maintenance ​ 197,528 ​ — ​ — Operating expenses ​ 151,523 ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 623,184 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ 27,523 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 27,523 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2022 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2022 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ Series 46 Revenue ​ Rent ​ $ 1,094,994 Interest and other ​ 11,492 ​ ​ ​ ​ ​ ​ 1,106,486 Expenses ​ ​ Interest ​ 90,442 Depreciation and amortization ​ 284,361 Taxes and insurance ​ 143,035 Repairs and maintenance ​ 239,235 Operating expenses ​ 460,837 Other expenses ​ 5,719 ​ ​ ​ ​ ​ ​ 1,223,629 ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (117,143) ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (117,131) ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ (12) ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Revenue ​ ​ ​ Rent ​ $ 5,680,773 ​ $ — ​ $ — Interest and other ​ 163,271 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 5,844,044 ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ 881,484 ​ — ​ — Depreciation and amortization ​ 1,363,256 ​ — ​ — Taxes and insurance ​ 774,361 ​ — ​ — Repairs and maintenance ​ 1,245,367 ​ — ​ — Operating expenses ​ 1,981,590 ​ — ​ — Other expenses ​ 35,610 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 6,281,668 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (437,624) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (703,186) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 265,562 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Revenue ​ ​ ​ Rent ​ $ — ​ $ 325,950 ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 325,950 ​ — Expenses ​ ​ ​ ​ Interest ​ — ​ 24,459 ​ — Depreciation and amortization ​ — ​ 54,308 ​ — Taxes and insurance ​ — ​ 41,839 ​ — Repairs and maintenance ​ — ​ 37,478 ​ — Operating expenses ​ — ​ 239,746 ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 397,830 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (71,880) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (71,162) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ (718) ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Revenue ​ ​ ​ Rent ​ $ 594,061 ​ $ — ​ $ — Interest and other ​ 35,907 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 629,968 ​ — ​ — Expenses ​ ​ ​ ​ Interest ​ 85,903 ​ — ​ — Depreciation and amortization ​ 86,577 ​ — ​ — Taxes and insurance ​ 94,837 ​ — ​ — Repairs and maintenance ​ 139,969 ​ — ​ — Operating expenses ​ 133,489 ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 540,775 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ 89,193 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 89,193 ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Revenue ​ ​ ​ Rent ​ $ — ​ $ — ​ $ — Interest and other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — Expenses ​ ​ ​ ​ ​ Interest ​ — ​ — ​ — Depreciation and amortization ​ — ​ — ​ — Taxes and insurance ​ — ​ — ​ — Repairs and maintenance ​ — ​ — ​ — Operating expenses ​ — ​ — ​ — Other expenses ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ — ​ $ — ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Revenue ​ ​ ​ Rent ​ $ — ​ $ 1,070,962 ​ $ 1,248,511 Interest and other ​ — ​ 5,345 ​ 19,518 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,076,307 ​ 1,268,029 Expenses ​ ​ ​ ​ ​ Interest ​ — ​ 202,797 ​ 195,761 Depreciation and amortization ​ — ​ 219,430 ​ 381,820 Taxes and insurance ​ — ​ 106,680 ​ 167,133 Repairs and maintenance ​ — ​ 241,518 ​ 352,754 Operating expenses ​ — ​ 276,153 ​ 418,070 Other expenses ​ — ​ 8,160 ​ 14,026 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ — ​ 1,054,738 ​ 1,529,564 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ 21,569 ​ $ (261,535) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ $ (314,783) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ — ​ $ 21,569 ​ $ 53,248 ​ NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Continued) The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2021 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2021 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS ​ ​ ​ ​ ​ Series 46 Revenue ​ Rent ​ $ 2,441,289 Interest and other ​ 102,501 ​ ​ ​ ​ ​ ​ 2,543,790 Expenses ​ ​ Interest ​ 372,564 Depreciation and amortization ​ 621,121 Taxes and insurance ​ 363,872 Repairs and maintenance ​ 473,648 Operating expenses ​ 914,132 Other expenses ​ 13,424 ​ ​ ​ ​ ​ ​ 2,758,761 ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (214,971) ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (317,241) ​ ​ ​ ​ Net income (loss) allocated to other partners ​ $ 102,270

RECONCILIATION OF FINANCIAL S_2

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Tables)	12 Months Ended
	Mar. 31, 2023
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Schedule of fund's net income (loss) for Financial reporting and tax return purposes	​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Net income (loss) for financial reporting purposes ​ $ 3,354,800 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (1,746,384) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 53,684 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (167,240) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (4,325) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (6,186,233) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ (4,695,698) ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes ​ $ — ​ $ (66,052) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ 4,512 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ (149,010) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (50,109) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (4,322) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ (264,981) ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes ​ $ (68,224) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 18,492 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 45,919 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (23,819) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (50,237) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ (77,869) ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 1,406,552 ​ (576,506) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ 1,406,552 ​ $ (576,506) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes ​ $ — ​ $ 1,755,220 ​ $ 1,364,970 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (28,269) ​ (1,138,508) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (2,853,228) ​ (2,475,695) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ — ​ $ (1,126,277) ​ $ (2,249,233) ​ For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2023 is reconciled as follows: ​ ​ ​ ​ ​ Series 46 Net income (loss) for financial reporting purposes ​ $ 368,886 ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (602,611) ​ ​ ​ ​ Other ​ 156,775 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (117,131) ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ 19,494 ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (1,632,797) ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2022 ​ $ (1,807,384) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Net income (loss) for financial reporting purposes ​ $ 2,545,668 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (2,632,811) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ (285,774) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (703,186) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (27,126) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ 1,287,441 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ 184,212 ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes ​ $ — ​ $ (91,580) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (2,199) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 709,628 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 615,849 ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes ​ $ — ​ $ (36,279) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (18,837) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ (71,162) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 404,489 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 278,211 ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes ​ $ — ​ $ (81,264) ​ $ (87,109) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (4,847) ​ (4,992) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ 1,452,062 ​ 1,779,608 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 1,365,951 ​ $ 1,687,507 ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes ​ $ (65,928) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ 18,492 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 74,813 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (33,871) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (38,760) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ (45,254) ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ — ​ $ — ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes ​ $ — ​ $ 1,032,291 ​ $ 143,547 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (1,441,470) ​ (36,736) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (24,032) ​ (242,095) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ (433,211) ​ $ (135,284) ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes ​ $ — ​ $ 758,807 ​ $ 596,405 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ — ​ (371,220) ​ (606,165) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 2,541,672 ​ (2,261,103) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ — ​ — ​ (314,783) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ — ​ (2,509) ​ 34,599 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ — ​ (946,605) ​ (929,408) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ — ​ $ 1,980,145 ​ $ (3,480,455) ​ For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2022 is reconciled as follows: ​ ​ ​ ​ ​ Series 46 Net income (loss) for financial reporting purposes ​ $ 376,778 ​ ​ ​ ​ Accrued partnership fund management fee not deducted (deducted) for income tax purposes ​ (164,837) ​ ​ ​ ​ Other ​ (641,156) ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting ​ (317,241) ​ ​ ​ ​ Excess of tax depreciation over book depreciation on operating limited partnership assets ​ (25,345) ​ ​ ​ ​ Difference due to fiscal year for book purposes and calendar year for tax purposes ​ (877,446) ​ ​ ​ ​ Income (loss) for tax return purposes, December 31, 2021 ​ $ (1,649,247)
Schedule of investments in operating limited partnerships for tax purposes and financial statement purposes	The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ 794,573 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 1,957,346 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (4,986,236) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ (32,927) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 2,267,244 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ (750,492) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 625,357 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ (32,927) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 444,477 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ (179,187) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 493,394 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 519,153 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2023 are as follows: ​ ​ ​ ​ ​ Series 46 Investments in operating limited partnerships - tax return December 31, 2022 ​ $ 1,724,252 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 838,595 ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (3,866,461) ​ ​ ​ ​ Less share of loss - three months ended March 31, 2023 ​ — ​ ​ ​ ​ Other ​ 1,303,614 ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ 1,667,631 ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 4,978,858 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (13,575,448) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ (32,927) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 6,961,886 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ (501,652) ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ 575,248 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (286,415) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ (32,927) ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 245,746 ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ (189,684) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 520,914 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (833,360) ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ 502,130 ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ (2,818,038) ​ $ (360,638) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 2,818,038 ​ 360,638 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ NOTE D - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ — ​ $ 1,825,471 ​ $ 1,139,910 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ — ​ — ​ 2,048,788 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ — ​ (1,829,754) ​ (3,059,043) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ — ​ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Other ​ — ​ 4,283 ​ (129,655) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ — ​ $ — ​ $ — ​ The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2022 are as follows: ​ ​ ​ ​ ​ Series 46 Investments in operating limited partnerships - tax return December 31, 2021 ​ $ 2,572,262 ​ ​ ​ ​ Operating limited partnership losses not recognized for financial reporting purposes under the equity method ​ 1,833,908 ​ ​ ​ ​ Impairment loss in investment in operating limited partnerships ​ (7,566,876) ​ ​ ​ ​ Less share of loss - three months ended March 31, 2022 ​ — ​ ​ ​ ​ Other ​ 3,160,706 ​ ​ ​ ​ Investments in operating limited partnerships - as reported ​ $ —

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - BACs issued and outstanding (Details) - shares	Mar. 31, 2023	Mar. 31, 2022
Capital Unit
BACs Sold	83,651,080	83,651,080
Partners Capital Account Units Outstanding	82,874,653	82,874,653
Series 20
Capital Unit
BACs Sold	3,866,700	3,866,700
Partners Capital Account Units Outstanding	3,828,200	3,828,200
Series 21
Capital Unit
BACs Sold	1,892,700	1,892,700
Partners Capital Account Units Outstanding	1,879,500	1,879,500
Series 22
Capital Unit
BACs Sold	2,564,400	2,564,400
Partners Capital Account Units Outstanding	2,550,145	2,550,145
Series 23
Capital Unit
BACs Sold	3,336,727	3,336,727
Partners Capital Account Units Outstanding	3,303,327	3,303,327
Series 24
Capital Unit
BACs Sold	2,169,878	2,169,878
Partners Capital Account Units Outstanding	2,150,053	2,150,053
Series 25
Capital Unit
BACs Sold	3,026,109	3,026,109
Partners Capital Account Units Outstanding	3,016,809	3,016,809
Series 26
Capital Unit
BACs Sold	3,995,900	3,995,900
Partners Capital Account Units Outstanding	3,926,374	3,926,374
Series 27
Capital Unit
BACs Sold	2,460,700	2,460,700
Partners Capital Account Units Outstanding	2,431,350	2,431,350
Series 28
Capital Unit
BACs Sold	4,000,738	4,000,738
Partners Capital Account Units Outstanding	3,979,139	3,979,139
Series 29
Capital Unit
BACs Sold	3,991,800	3,991,800
Partners Capital Account Units Outstanding	3,911,725	3,911,725
Series 30
Capital Unit
BACs Sold	2,651,000	2,651,000
Partners Capital Account Units Outstanding	2,621,200	2,621,200
Series 31
Capital Unit
BACs Sold	4,417,857	4,417,857
Partners Capital Account Units Outstanding	4,375,757	4,375,757
Series 32
Capital Unit
BACs Sold	4,754,198	4,754,198
Partners Capital Account Units Outstanding	4,706,298	4,706,298
Series 33
Capital Unit
BACs Sold	2,636,533	2,636,533
Partners Capital Account Units Outstanding	2,605,833	2,605,833
Series 34
Capital Unit
BACs Sold	3,529,319	3,529,319
Partners Capital Account Units Outstanding	3,474,319	3,474,319
Series 35
Capital Unit
BACs Sold	3,300,463	3,300,463
Partners Capital Account Units Outstanding	3,277,913	3,277,913
Series 36
Capital Unit
BACs Sold	2,106,838	2,106,838
Partners Capital Account Units Outstanding	2,083,704	2,083,704
Series 37
Capital Unit
BACs Sold	2,512,500	2,512,500
Partners Capital Account Units Outstanding	2,489,100	2,489,100
Series 38
Capital Unit
BACs Sold	2,543,100	2,543,100
Partners Capital Account Units Outstanding	2,536,200	2,536,200
Series 39
Capital Unit
BACs Sold	2,292,151	2,292,151
Partners Capital Account Units Outstanding	2,288,351	2,288,351
Series 40
Capital Unit
BACs Sold	2,630,256	2,630,256
Partners Capital Account Units Outstanding	2,611,356	2,611,356
Series 41
Capital Unit
BACs Sold	2,891,626	2,891,626
Partners Capital Account Units Outstanding	2,865,176	2,865,176
Series 42
Capital Unit
BACs Sold	2,744,262	2,744,262
Partners Capital Account Units Outstanding	2,706,362	2,706,362
Series 43
Capital Unit
BACs Sold	3,637,987	3,637,987
Partners Capital Account Units Outstanding	3,617,987	3,617,987
Series 44
Capital Unit
BACs Sold	2,701,973	2,701,973
Partners Capital Account Units Outstanding	2,682,873	2,682,873
Series 45
Capital Unit
BACs Sold	4,014,367	4,014,367
Partners Capital Account Units Outstanding	3,989,967	3,989,967
Series 46
Capital Unit
BACs Sold	2,980,998	2,980,998
Partners Capital Account Units Outstanding	2,965,635	2,965,635

ORGANIZATION AND SUMMARY OF S_5

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Weighted average number of units (Details) - shares	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	82,874,653	82,874,653
Series 20
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,828,200	3,828,200
Series 21
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	1,879,500	1,879,500
Series 22
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,550,145	2,550,145
Series 23
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,303,327	3,303,327
Series 24
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,150,053	2,150,053
Series 25
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,016,809	3,016,809
Series 26
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,926,374	3,926,374
Series 27
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,431,350	2,431,350
Series 28
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,979,139	3,979,139
Series 29
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,911,725	3,911,725
Series 30
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,621,200	2,621,200
Series 31
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	4,375,757	4,375,757
Series 32
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	4,706,298	4,706,298
Series 33
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,605,833	2,605,833
Series 34
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,474,319	3,474,319
Series 35
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,277,913	3,277,913
Series 36
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,083,704	2,083,704
Series 37
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,489,100	2,489,100
Series 38
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,536,200	2,536,200
Series 39
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,288,351	2,288,351
Series 40
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,611,356	2,611,356
Series 41
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,865,176	2,865,176
Series 42
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,706,362	2,706,362
Series 43
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,617,987	3,617,987
Series 44
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,682,873	2,682,873
Series 45
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,989,967	3,989,967
Series 46
Weighted Average Number of Units Outstanding
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,965,635	2,965,635

ORGANIZATION AND SUMMARY OF S_6

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	12 Months Ended
	Mar. 31, 2023 shares	Mar. 31, 2022 shares
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Units of limited partnership interest, authorized	101,500,000	101,500,000
Limited partners capital account per units	10
Amortization Period Of Acquisition Costs Straight Line Method	27 years 6 months
Tax Credit
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	99%
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	1%

RELATED PARTY TRANSACTIONS - Fu

RELATED PARTY TRANSACTIONS - Fund management fees accrued (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	$ 112,928	$ 403,614
Asset Management and Reporting Fee	54,473	70,391
Fund Management Fee net of Asset Management and Reporting Fee	58,455	333,223
Series 20
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 21
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 22
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 23
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 24
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 25
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 26
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0	3,665
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0	3,665
Series 27
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 28
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 29
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	4,512	8,662
Asset Management and Reporting Fee	3,000	7,319
Fund Management Fee net of Asset Management and Reporting Fee	1,512	1,343
Series 30
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 31
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 32
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0	4,091
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0	4,091
Series 33
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0	4,334
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0	4,334
Series 34
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	18,492	18,492
Asset Management and Reporting Fee	3,000	3,000
Fund Management Fee net of Asset Management and Reporting Fee	15,492	15,492
Series 35
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 37
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 36
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 38
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 39
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 40
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 41
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0	65,731
Asset Management and Reporting Fee	0	8,663
Fund Management Fee net of Asset Management and Reporting Fee	0	57,068
Series 42
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0	13,500
Asset Management and Reporting Fee	0	5,752
Fund Management Fee net of Asset Management and Reporting Fee	0	7,748
Series 43
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0
Asset Management and Reporting Fee	0	0
Fund Management Fee net of Asset Management and Reporting Fee	0
Series 44
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	2,645	40,668
Asset Management and Reporting Fee	2,645	5,257
Fund Management Fee net of Asset Management and Reporting Fee	0	35,411
Series 45
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	13,575	77,512
Asset Management and Reporting Fee	8,729	22,502
Fund Management Fee net of Asset Management and Reporting Fee	4,846	55,010
Series 46
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	73,704	166,959
Asset Management and Reporting Fee	37,099	17,898
Fund Management Fee net of Asset Management and Reporting Fee	$ 36,605	$ 149,061

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Fund management fees paid (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
RELATED PARTY TRANSACTIONS
Fund management fees paid	$ 1,859,312	$ 3,036,425
Series 20
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 21
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 22
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 23
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 24
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 25
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 26
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	5,864
Series 27
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 28
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 29
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	27,499
Series 30
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 31
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
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 34
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 35
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 36
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 37
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 38
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 39
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 40
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
Series 41
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	1,507,201
Series 42
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	50,236
Series 43
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	0
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) - USD ($)		12 Months Ended
	Dec. 15, 2020	Mar. 31, 2023	Mar. 31, 2022
RELATED PARTY TRANSACTIONS
Percentage of annual fund management fee	0.50%
Accrued Management Fees		$ 7,035,500	$ 8,781,884
Total forgiveness of debt		$ 0	$ 1,249,375

INVESTMENTS IN OPERATING LIMI_3

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Operating Partnerships within the Fund (Details) - item	Mar. 31, 2023	Mar. 31, 2022
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	5	14
Series 20
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 21
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 22
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 23
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 24
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 25
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 26
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 27
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 28
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 29
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	1	1
Series 30
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 31
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 32
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 33
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 34
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	1	1
Series 35
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 36
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 37
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 38
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 39
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 40
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 41
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 42
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 43
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	0
Series 44
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	1
Series 45
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	0	4
Series 46
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Number of Operating Partnerships	3	7

INVESTMENTS IN OPERATING LIMI_4

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Dispositions by series (Details)	12 Months Ended
	Mar. 31, 2023 USD ($) item	Mar. 31, 2022 USD ($) item
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item	6	16
Sale of Underlying Operating Partnership | item	3	3
Partnership Proceeds from Disposition | $	$ 3,596,277	$ 3,551,414
Gain on Disposition | $	$ 3,596,277	$ 3,551,414
Series 26
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item		1
Sale of Underlying Operating Partnership | item		0
Partnership Proceeds from Disposition | $		$ 20,845
Gain on Disposition | $		$ 20,845
Series 29
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item		1
Sale of Underlying Operating Partnership | item		0
Partnership Proceeds from Disposition | $		$ 29,999
Gain on Disposition | $		$ 29,999
Series 32
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item		1
Sale of Underlying Operating Partnership | item		0
Partnership Proceeds from Disposition | $		$ 23,823
Gain on Disposition | $		$ 23,823
Series 33
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item		1
Sale of Underlying Operating Partnership | item		0
Partnership Proceeds from Disposition | $		$ 23,823
Gain on Disposition | $		$ 23,823
Series 41
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item		2
Sale of Underlying Operating Partnership | item		0
Partnership Proceeds from Disposition | $		$ 1,151,653
Gain on Disposition | $		$ 1,151,653
Series 42
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item		2
Sale of Underlying Operating Partnership | item		0
Partnership Proceeds from Disposition | $		$ 247,877
Gain on Disposition | $		$ 247,877
Series 44
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item		0
Sale of Underlying Operating Partnership | item	1	1
Partnership Proceeds from Disposition | $	$ 1,746,178	$ 815,747
Gain on Disposition | $	$ 1,746,178	$ 815,747
Series 45
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item	2	6
Sale of Underlying Operating Partnership | item	2	1
Partnership Proceeds from Disposition | $	$ 1,411,858	$ 691,381
Gain on Disposition | $	$ 1,411,858	$ 691,381
Series 46
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating Partnership Interest Transferred | item	4	2
Sale of Underlying Operating Partnership | item		1
Partnership Proceeds from Disposition | $	$ 438,241	$ 546,266
Gain on Disposition | $	$ 438,241	$ 546,266

INVESTMENTS IN OPERATING LIMI_5

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Contributions payable (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	$ 785	$ 785
Series 20
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 21
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 22
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 23
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 24
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 25
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 26
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 27
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 28
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 29
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	785	785
Series 30
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 31
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 32
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 33
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 34
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 35
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 37
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 36
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 38
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 39
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 40
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 41
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 42
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 43
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 44
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 45
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	0	0
Series 46
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions payable	$ 0	$ 0

INVESTMENTS IN OPERATING LIMI_6

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Fund's investments (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	$ 8,711,059		$ 21,329,022
Acquisition costs of operating limited partnerships	389,379		389,379
Cumulative distributions from operating limited partnerships	(11,583)		(198,708)
Cumulative impairment loss in investments in operating limited partnerships	(4,986,236)		(13,575,448)
Cumulative losses from operating limited partnerships	(4,102,619)		(7,944,245)
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	(288,550)		(288,550)
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	32,927		32,927
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,957,346)		(4,978,858)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		11,481
Cumulative impairment loss in investments in operating limited partnerships	4,986,236		13,575,448
Other	(89,815)		(366,053)
Equity per operating limited partnerships' combined financial statements	2,683,452	$ 2,683,452	7,986,395	$ 7,986,395
Series 20
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 21
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 22
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0
Acquisition costs of operating limited partnerships	0
Cumulative distributions from operating limited partnerships	0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0
Equity per operating limited partnerships' combined financial statements	0	0		0
Series 23
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0
Acquisition costs of operating limited partnerships	0
Cumulative distributions from operating limited partnerships	0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0
Equity per operating limited partnerships' combined financial statements	0	0		0
Series 24
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0
Acquisition costs of operating limited partnerships	0
Cumulative distributions from operating limited partnerships	0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0
Equity per operating limited partnerships' combined financial statements	0	0		0
Series 25
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 26
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0
Series 27
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 28
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 29
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	698,299		698,299
Acquisition costs of operating limited partnerships	100,829		100,829
Cumulative distributions from operating limited partnerships	(3,000)		(3,000)
Cumulative impairment loss in investments in operating limited partnerships	(286,415)		(286,415)
Cumulative losses from operating limited partnerships	(509,713)		(509,713)
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	32,927		32,927
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(625,357)		(575,248)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	286,415		286,415
Other	(910)		(910)
Equity per operating limited partnerships' combined financial statements	(306,925)	(306,925)	(256,816)	(256,816)
Series 30
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 31
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 32
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 33
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 34
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	2,097,333		2,097,333
Acquisition costs of operating limited partnerships	288,550		288,550
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	(833,360)		(833,360)
Cumulative losses from operating limited partnerships	(1,552,523)		(1,552,523)
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	(288,550)		(288,550)
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(493,394)		(520,914)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	833,360		833,360
Other	2		2
Equity per operating limited partnerships' combined financial statements	51,418	51,418	23,898	23,898
Series 35
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 36
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 37
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 38
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 39
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 40
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 41
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 42
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0	0
Series 43
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		0
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Cumulative losses from operating limited partnerships	0		0
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		0
Other	0		0
Equity per operating limited partnerships' combined financial statements	0	0	0
Series 44
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		1,526,950
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		(40,115)
Cumulative impairment loss in investments in operating limited partnerships	0		(1,829,754)
Cumulative losses from operating limited partnerships	0		342,919
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		0
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	0		1,829,754
Other	0		(155,434)
Equity per operating limited partnerships' combined financial statements	0		1,674,320	1,674,320
Series 45
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	0		4,533,331
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	0		(52,467)
Cumulative impairment loss in investments in operating limited partnerships	0		(3,059,043)
Cumulative losses from operating limited partnerships	0		(1,421,821)
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	0		(2,048,788)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		11,481
Cumulative impairment loss in investments in operating limited partnerships	0		3,059,043
Other	0		(118,286)
Equity per operating limited partnerships' combined financial statements	0		903,450	903,450
Series 46
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs	5,915,427		12,473,109
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(8,583)		(103,126)
Cumulative impairment loss in investments in operating limited partnerships	(3,866,461)		(7,566,876)
Cumulative losses from operating limited partnerships	(2,040,383)		(4,803,107)
Investments in operating limited partnerships - as reported	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended which have not been included in the partnership's capital account included in the operating limited partnerships' financial statements (see note A).	0		0
The Fund has recorded acquisition costs which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(838,595)		(1,833,908)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		0
Cumulative impairment loss in investments in operating limited partnerships	3,866,461		7,566,876
Other	(88,907)		(91,425)
Equity per operating limited partnerships' combined financial statements	$ 2,938,959	$ 2,938,959	$ 5,641,543	$ 5,641,543

INVESTMENTS IN OPERATING LIMI_7

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Combined summarized balance sheets (Details) - USD ($)	Mar. 31, 2023	Dec. 31, 2022	Mar. 31, 2022	Dec. 31, 2021
ASSETS
Buildings and improvements, net of accumulated depreciation		$ 6,700,678		$ 20,212,838
Land		618,893		2,023,208
Other assets		1,427,057		3,161,606
Total Assets		8,746,628		25,397,652
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		5,132,015		16,928,649
Accounts payable and accrued expenses		323,275		726,141
Other liabilities		920,087		1,983,834
Liabilities		6,375,377		19,638,624
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	$ 2,683,452	2,683,452	$ 7,986,395	7,986,395
Other partners		(312,201)		(2,227,367)
Partners Capital		2,371,251		5,759,028
Liabilities and Stockholders Equity		8,746,628		25,397,652
Series Twenty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Twenty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Twenty Two [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0		0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Twenty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0		0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Twenty four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0		0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Twenty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Twenty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0
Land		0
Other assets		0
Total Assets		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0
Accounts payable and accrued expenses		0
Other liabilities		0
Liabilities		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0
Other partners		0
Partners Capital		0
Liabilities and Stockholders Equity		0
Series Twenty Seven [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Twenty Eight [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Twenty Nine [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		462,481		516,789
Other assets		153,850		119,789
Total Assets		616,331		636,578
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		680,065		680,065
Accounts payable and accrued expenses		57,022		51,168
Other liabilities		422,843		398,329
Liabilities		1,159,930		1,129,562
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	(306,925)	(306,925)	(256,816)	(256,816)
Other partners		(236,674)		(236,168)
Partners Capital		(543,599)		(492,984)
Liabilities and Stockholders Equity		616,331		636,578
Series Thirty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Thirty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Thirty Two [Members]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Thirty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Thirty Four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		1,487,388		1,556,927
Land		142,576		142,576
Other assets		281,647		342,131
Total Assets		1,911,611		2,041,634
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		1,595,568		1,625,880
Accounts payable and accrued expenses		62,595		61,584
Other liabilities		202,235		330,480
Liabilities		1,860,398		2,017,944
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	51,418	51,418	23,898	23,898
Other partners		(205)		(208)
Partners Capital		51,213		23,690
Liabilities and Stockholders Equity		1,911,611		2,041,634
Series Thirty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Thirty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Thirty Seven [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Thirty Eight [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Thirty Nine [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Forty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Forty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Forty Two [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0		0
Land		0		0
Other assets		0		0
Total Assets		0		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0		0
Accounts payable and accrued expenses		0		0
Other liabilities		0		0
Liabilities		0		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0	0
Other partners		0		0
Partners Capital		0		0
Liabilities and Stockholders Equity		0		0
Series Forty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		0
Land		0
Other assets		0
Total Assets		0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		0
Accounts payable and accrued expenses		0
Other liabilities		0
Liabilities		0
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0	0	0
Other partners		0
Partners Capital		0
Liabilities and Stockholders Equity		0
Series Forty Four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation				1,864,919
Land				450,000
Other assets				246,035
Total Assets				2,560,954
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable				2,880,422
Accounts payable and accrued expenses				101,325
Other liabilities				38,041
Liabilities				3,019,788
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0		1,674,320	1,674,320
Other partners				(2,133,154)
Partners Capital				(458,834)
Liabilities and Stockholders Equity				2,560,954
Series Forty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation				3,852,350
Land				598,500
Other assets				647,532
Total Assets				5,098,382
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable				4,370,989
Accounts payable and accrued expenses				130,295
Other liabilities				363,500
Liabilities				4,864,784
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	0		903,450	903,450
Other partners				(669,852)
Partners Capital				233,598
Liabilities and Stockholders Equity				5,098,382
Series Forty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		4,750,809		12,421,853
Land		476,317		832,132
Other assets		991,560		1,806,119
Total Assets		6,218,686		15,060,104
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		2,856,382		7,371,293
Accounts payable and accrued expenses		203,658		381,769
Other liabilities		295,009		853,484
Liabilities		3,355,049		8,606,546
PARTNERS' CAPITAL (DEFICIT)
BF Garden Tax Credit Fund IV L.P.	$ 2,938,959	2,938,959	$ 5,641,543	5,641,543
Other partners		(75,322)		812,015
Partners Capital		2,863,637		6,453,558
Liabilities and Stockholders Equity		$ 6,218,686		$ 15,060,104

INVESTMENTS IN OPERATING LIMI_8

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS - Current financial results available for the Operating Partnerships (Details) - USD ($)	12 Months Ended
	Dec. 31, 2022	Dec. 31, 2021
Revenue
Rent	$ 2,125,074	$ 5,680,773
Interest and other	35,440	163,271
Operating Partnerships Revenues	2,160,514	5,844,044
Expenses
Interest	200,423	881,484
Depreciation and amortization	427,098	1,363,256
Operating expenses	872,426	1,981,590
Taxes and insurance	290,078	774,361
Repairs and maintenance	505,005	1,245,367
Other expenses	5,719	35,610
Operating Partnerships Total Expenses	2,300,749	6,281,668
NET INCOME (LOSS)	(140,235)	(437,624)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(167,240)	(703,186)
Net income (loss) allocated to other partners	27,005	265,562
Series 20
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent		0
Interest and other		0
Operating Partnerships Revenues		0
Expenses
Interest		0
Depreciation and amortization		0
Operating expenses		0
Taxes and insurance		0
Repairs and maintenance		0
Other expenses		0
Operating Partnerships Total Expenses		0
NET INCOME (LOSS)		0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.		0
Net income (loss) allocated to other partners		0
Series 27
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	403,321	325,950
Operating Partnerships Revenues	403,321	325,950
Expenses
Interest	26,119	24,459
Depreciation and amortization	54,308	54,308
Operating expenses	260,066	239,746
Taxes and insurance	45,201	41,839
Repairs and maintenance	68,242	37,478
Operating Partnerships Total Expenses	453,936	397,830
NET INCOME (LOSS)	(50,615)	(71,880)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(50,109)	(71,162)
Net income (loss) allocated to other partners	(506)	(718)
Series 30
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	626,759	594,061
Interest and other	23,948	35,907
Operating Partnerships Revenues	650,707	629,968
Expenses
Interest	83,862	85,903
Depreciation and amortization	88,429	86,577
Operating expenses	151,523	133,489
Taxes and insurance	101,842	94,837
Repairs and maintenance	197,528	139,969
Other expenses	0
Operating Partnerships Total Expenses	623,184	540,775
NET INCOME (LOSS)	27,523	89,193
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0
Net income (loss) allocated to other partners	27,523	89,193
Series 35
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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 42
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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 43
Revenue
Rent	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
Taxes and insurance	0	0
Repairs and maintenance	0	0
Other 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
Revenue
Rent	0	1,070,962
Interest and other	0	5,345
Operating Partnerships Revenues	0	1,076,307
Expenses
Interest	0	202,797
Depreciation and amortization	0	219,430
Operating expenses	0	276,153
Taxes and insurance	0	106,680
Repairs and maintenance	0	241,518
Other expenses	0	8,160
Operating Partnerships Total Expenses	0	1,054,738
NET INCOME (LOSS)	0	21,569
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0
Net income (loss) allocated to other partners	0	21,569
Series 45
Revenue
Rent	0	1,248,511
Interest and other	0	19,518
Operating Partnerships Revenues	0	1,268,029
Expenses
Interest	0	195,761
Depreciation and amortization	0	381,820
Operating expenses	0	418,070
Taxes and insurance	0	167,133
Repairs and maintenance	0	352,754
Other expenses	0	14,026
Operating Partnerships Total Expenses	0	1,529,564
NET INCOME (LOSS)	0	(261,535)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	(314,783)
Net income (loss) allocated to other partners	0	53,248
Series 46
Revenue
Rent	1,094,994	2,441,289
Interest and other	11,492	102,501
Operating Partnerships Revenues	1,106,486	2,543,790
Expenses
Interest	90,442	372,564
Depreciation and amortization	284,361	621,121
Operating expenses	460,837	914,132
Taxes and insurance	143,035	363,872
Repairs and maintenance	239,235	473,648
Other expenses	5,719	13,424
Operating Partnerships Total Expenses	1,223,629	2,758,761
NET INCOME (LOSS)	(117,143)	(214,971)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(117,131)	(317,241)
Net income (loss) allocated to other partners	$ (12)	$ 102,270

RECONCILIATION OF FINANCIAL S_3

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	$ 3,354,800	$ 2,545,668
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(1,746,384)	(2,632,811)
Other	53,684	(285,774)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(167,240)	(703,186)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(4,325)	(27,126)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(6,186,233)	1,287,441
Income (loss) for tax return purposes	(4,695,698)	184,212
Series 20
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 21
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 22
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 23
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 24
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 25
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 26
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	(91,580)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(2,199)
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	709,628
Income (loss) for tax return purposes	0	615,849
Series 27
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 28
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 29
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	(66,052)	(36,279)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	4,512	(18,837)
Other	(149,010)	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(50,109)	(71,162)
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(4,322)	404,489
Income (loss) for tax return purposes	(264,981)	278,211
Series 30
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 31
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 32
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	(81,264)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(4,847)
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	1,452,062
Income (loss) for tax return purposes	0	1,365,951
Series 33
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	(87,109)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(4,992)
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	1,779,608
Income (loss) for tax return purposes	0	1,687,507
Series 34
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	(68,224)	(65,928)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	18,492	18,492
Other	45,919	74,813
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	(23,819)	(33,871)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(50,237)	(38,760)
Income (loss) for tax return purposes	(77,869)	(45,254)
Series 35
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 36
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 37
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 38
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 39
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 40
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 41
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	1,032,291
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(1,441,470)
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	1,406,552	(24,032)
Income (loss) for tax return purposes	1,406,552	(433,211)
Series 42
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	143,547
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(36,736)
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(576,506)	(242,095)
Income (loss) for tax return purposes	(576,506)	(135,284)
Series 43
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	0	0
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	0	0
Income (loss) for tax return purposes	0	0
Series 44
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	1,755,220	758,807
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(28,269)	(371,220)
Other	0	2,541,672
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	0
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	(2,509)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(2,853,228)	(946,605)
Income (loss) for tax return purposes	(1,126,277)	1,980,145
Series 45
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	1,364,970	596,405
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(1,138,508)	(606,165)
Other	0	(2,261,103)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	(314,783)
Excess of tax depreciation over book depreciation on operating limited partnership assets	0	34,599
Difference due to fiscal year for book purposes and calendar year for tax purposes	(2,475,695)	(929,408)
Income (loss) for tax return purposes	(2,249,233)	(3,480,455)
Series 46
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Net income (loss) for financial reporting purposes	368,886	376,778
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(602,611)	(164,837)
Other	156,775	(641,156)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(117,131)	(317,241)
Excess of tax depreciation over book depreciation on operating limited partnership assets	19,494	(25,345)
Difference due to fiscal year for book purposes and calendar year for tax purposes	(1,632,797)	(877,446)
Income (loss) for tax return purposes	$ (1,807,384)	$ (1,649,247)

RECONCILIATION OF FINANCIAL S_4

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN - Investments in operating limited partnerships (Details) - USD ($)	Mar. 31, 2023	Mar. 31, 2022
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	$ 794,573	$ 1,667,631
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,957,346	4,978,858
Impairment loss in investment in operating limited partnerships	(4,986,236)	(13,575,448)
Less share of loss	(32,927)	(32,927)
Other	2,267,244	6,961,886
Investments in operating limited partnerships - as reported	0	0
Series 20
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 21
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 22
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 23
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 24
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 25
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 26
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 27
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 28
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 29
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	(750,492)	(501,652)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	625,357	575,248
Impairment loss in investment in operating limited partnerships	(286,415)	(286,415)
Less share of loss	(32,927)	(32,927)
Other	444,477	245,746
Investments in operating limited partnerships - as reported	0	0
Series 30
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 31
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 32
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 33
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 34
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	(179,187)	(189,684)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	493,394	520,914
Impairment loss in investment in operating limited partnerships	(833,360)	(833,360)
Less share of loss	0	0
Other	519,153	502,130
Investments in operating limited partnerships - as reported	0	0
Series 35
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 36
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 37
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 38
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 39
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 40
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 41
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	(2,818,038)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	2,818,038
Investments in operating limited partnerships - as reported	0	0
Series 42
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	(360,638)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	360,638
Investments in operating limited partnerships - as reported	0	0
Series 43
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	0
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	0
Less share of loss	0	0
Other	0	0
Investments in operating limited partnerships - as reported	0	0
Series 44
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	1,825,471
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	0
Impairment loss in investment in operating limited partnerships	0	(1,829,754)
Less share of loss	0	0
Other	0	4,283
Investments in operating limited partnerships - as reported	0	0
Series 45
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	0	1,139,910
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	0	2,048,788
Impairment loss in investment in operating limited partnerships	0	(3,059,043)
Less share of loss	0	0
Other	0	(129,655)
Investments in operating limited partnerships - as reported	0	0
Series 46
RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN
Investments in operating limited partnerships - tax return	1,724,252	2,572,262
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	838,595	1,833,908
Impairment loss in investment in operating limited partnerships	(3,866,461)	(7,566,876)
Less share of loss	0	0
Other	1,303,614	3,160,706
Investments in operating limited partnerships - as reported	$ 0	$ 0

CASH EQUIVALENTS (Details)

CASH EQUIVALENTS (Details) - USD ($)	12 Months Ended
	Mar. 31, 2023	Mar. 31, 2022
CASH EQUIVALENTS
Cash equivalents	$ 491,976	$ 2,359,633
Money market accounts interest rate minimum	0.05%
Money market accounts interest rate maximum	2.25%