Boston Capital Tax Credit Fund Iv 10-Q 9 Nov 23 2024 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information	6 Months Ended
	Sep. 30, 2023 shares
Document and Entity Information
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Sep. 30, 2023
Document Transition Report	false
Entity File Number	0-26200
Entity Registrant Name	BF GARDEN TAX CREDIT FUND IV L.P.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	04-3208648
Entity Address, Address Line One	225 Franklin Street
Entity Address, Address Line Two	28th Floor
Entity Address, City or Town	Boston
Entity Address, State or Province	MA
Entity Address, Postal Zip Code	02110
City Area Code	888
Local Phone Number	773-1487
Title of 12(b) Security	None
No Trading Symbol Flag	true
Security Exchange Name	NONE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding	0
Amendment Flag	false
Entity Central Index Key	0000913778
Current Fiscal Year End Date	--03-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q2

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2023	Mar. 31, 2023
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	$ 0	$ 0
OTHER ASSETS
Cash and cash equivalents	399,419	508,245
Other assets	3,083	5,911
ASSETS	402,502	514,156
LIABILITIES
Accounts payable and accrued expenses	1	1
Accounts payable affiliates (Note C)	$ 3,362,945	$ 7,035,500
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 785
LIABILITIES	3,362,946	7,036,286
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(6,600,662)	(7,446,921)
General Partner	3,640,218	924,791
PARTNERS' CAPITAL (DEFICIT)	(2,960,444)	(6,522,130)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	402,502	514,156
Series 20
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	47,146
Other assets	0	2,582
ASSETS	0	49,728
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 3,113,302
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 785
LIABILITIES	0	3,114,087
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(2,341,163)	(2,695,068)
General Partner	2,341,163	(369,291)
PARTNERS' CAPITAL (DEFICIT)	0	(3,064,359)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	49,728
Series 30
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	1,709	31,891
Other assets	28	82
ASSETS	1,737	31,973
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 2,536,006	$ 2,506,760
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	2,536,006	2,506,760
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(2,208,537)	(2,149,650)
General Partner	(325,732)	(325,137)
PARTNERS' CAPITAL (DEFICIT)	(2,534,269)	(2,474,787)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	1,737	31,973
Series 35
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
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 PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	207,874	207,874
General Partner	(207,874)	(207,874)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 45
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	348,522	348,522
General Partner	(348,522)	(348,522)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 46
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	397,710	429,208
Other assets	3,055	3,247
ASSETS	400,765	432,455
LIABILITIES
Accounts payable and accrued expenses	1	1
Accounts payable affiliates (Note C)	$ 826,939	$ 1,415,438
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
Capital contributions payable	$ 0	$ 0
LIABILITIES	826,940	1,415,439
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(159,172)	(710,413)
General Partner	(267,003)	(272,571)
PARTNERS' CAPITAL (DEFICIT)	(426,175)	(982,984)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	$ 400,765	$ 432,455

CONDENSED BALANCE SHEETS (Paren

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

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS (Unaudited) - USD ($)	3 Months Ended		6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income
Interest income	$ 2,141	$ 1,719	$ 5,391	$ 2,448
Other income	0	0	40,497	142,163
Total income	2,141	1,719	45,888	144,611
Gain on disposition of Operating Partnerships	0	4,999	1,017,868	3,235,667
Expenses
Professional fees	31,534	43,711	32,963	45,203
Fund management fee, net (Note C)	13,986	24,656	6,246	30,407
General and administrative expenses	61,797	62,685	169,740	185,276
Total expenses	107,317	131,052	208,949	260,886
NET INCOME (LOSS)	(105,176)	(124,334)	854,807	3,119,392
Net income (loss) allocated to assignees	(104,124)	(123,091)	846,259	3,088,198
Net income (loss) allocated to general partner	$ (1,052)	$ (1,243)	$ 8,548	$ 31,194
Net income (loss) per BAC	$ 0	$ 0	$ 0.01	$ 0.04
Series 20
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 21
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 22
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 23
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 24
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 25
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 26
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 27
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 28
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 29
Income
Interest income	$ 0	$ 109	$ 459	$ 132
Other income	0	0	16,876	0
Total income	0	109	17,335	132
Gain on disposition of Operating Partnerships	0	0	430,628	0
Expenses
Professional fees	0	7,737	310	8,036
Fund management fee, net (Note C)	0	1,128	0	2,256
General and administrative expenses	0	18,393	90,173	33,028
Total expenses	0	27,258	90,483	43,320
NET INCOME (LOSS)	0	(27,149)	357,480	(43,188)
Net income (loss) allocated to assignees	0	(26,877)	353,905	(42,756)
Net income (loss) allocated to general partner	$ 0	$ (272)	$ 3,575	$ (432)
Net income (loss) per BAC	$ 0	$ (0.01)	$ 0.09	$ (0.01)
Series 30
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 31
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 32
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 33
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 34
Income
Interest income	$ 98	$ 80	$ 232	$ 97
Other income	0	0	0	0
Total income	98	80	232	97
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	12,616	6,537	13,425	6,836
Fund management fee, net (Note C)	4,623	1,623	6,246	6,246
General and administrative expenses	30,945	14,730	40,043	26,155
Total expenses	48,184	22,890	59,714	39,237
NET INCOME (LOSS)	(48,086)	(22,810)	(59,482)	(39,140)
Net income (loss) allocated to assignees	(47,605)	(22,582)	(58,887)	(38,749)
Net income (loss) allocated to general partner	$ (481)	$ (228)	$ (595)	$ (391)
Net income (loss) per BAC	$ (0.01)	$ (0.01)	$ (0.02)	$ (0.01)
Series 35
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 36
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 37
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 38
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 39
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 40
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 41
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 42
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 43
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 44
Income
Interest income	$ 0	$ 0	$ 0	$ 437
Other income	0	0	0	81,588
Total income	0	0	0	82,025
Gain on disposition of Operating Partnerships	0	0	0	1,746,178
Expenses
Professional fees	0	0	0	298
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	72,685
Total expenses	0	0	0	72,983
NET INCOME (LOSS)	0	0	0	1,755,220
Net income (loss) allocated to assignees	0	0	0	1,737,668
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 17,552
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0.65
Series 45
Income
Interest income	$ 0	$ 890	$ 0	$ 1,034
Other income	0	0	0	58,183
Total income	0	890	0	59,217
Gain on disposition of Operating Partnerships	0	4,999	0	1,410,868
Expenses
Professional fees	0	16,437	0	16,735
Fund management fee, net (Note C)	0	3,970	0	3,970
General and administrative expenses	0	16,102	0	29,051
Total expenses	0	36,509	0	49,756
NET INCOME (LOSS)	0	(30,620)	0	1,420,329
Net income (loss) allocated to assignees	0	(30,314)	0	1,406,126
Net income (loss) allocated to general partner	$ 0	$ (306)	$ 0	$ 14,203
Net income (loss) per BAC	$ 0	$ (0.01)	$ 0	$ 0.35
Series 46
Income
Interest income	$ 2,043	$ 640	$ 4,700	$ 748
Other income	0	0	23,621	2,392
Total income	2,043	640	28,321	3,140
Gain on disposition of Operating Partnerships	0	0	587,240	78,621
Expenses
Professional fees	18,918	13,000	19,228	13,298
Fund management fee, net (Note C)	9,363	17,935	0	17,935
General and administrative expenses	30,852	13,460	39,524	24,357
Total expenses	59,133	44,395	58,752	55,590
NET INCOME (LOSS)	(57,090)	(43,755)	556,809	26,171
Net income (loss) allocated to assignees	(56,519)	(43,318)	551,241	25,909
Net income (loss) allocated to general partner	$ (571)	$ (437)	$ 5,568	$ 262
Net income (loss) per BAC	$ (0.02)	$ (0.01)	$ 0.19	$ 0.01

CONDENSED STATEMENTS OF CHANGES

CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) - USD ($)	Series 20 Assignees	Series 20 General partner	Series 20	Series 21 Assignees	Series 21 General partner	Series 21	Series 22 Assignees	Series 22 General partner	Series 22	Series 23 Assignees	Series 23 General partner	Series 23	Series 24 Assignees	Series 24 General partner	Series 24	Series 25 Assignees	Series 25 General partner	Series 25	Series 26 Assignees	Series 26 General partner	Series 26	Series 27 Assignees	Series 27 General partner	Series 27	Series 28 Assignees	Series 28 General partner	Series 28	Series 29 Assignees	Series 29 General partner	Series 29	Series 30 Assignees	Series 30 General partner	Series 30	Series 31 Assignees	Series 31 General partner	Series 31	Series 32 Assignees	Series 32 General partner	Series 32	Series 33 Assignees	Series 33 General partner	Series 33	Series 34 Assignees	Series 34 General partner	Series 34	Series 35 Assignees	Series 35 General partner	Series 35	Series 36 Assignees	Series 36 General partner	Series 36	Series 37 Assignees	Series 37 General partner	Series 37	Series 38 Assignees	Series 38 General partner	Series 38	Series 39 Assignees	Series 39 General partner	Series 39	Series 40 Assignees	Series 40 General partner	Series 40	Series 41 Assignees	Series 41 General partner	Series 41	Series 42 Assignees	Series 42 General partner	Series 42	Series 43 Assignees	Series 43 General partner	Series 43	Series 44 Assignees	Series 44 General partner	Series 44	Series 45 Assignees	Series 45 General partner	Series 45	Series 46 Assignees	Series 46 General partner	Series 46	Assignees	General partner	Total
Partners' capital (deficit), Beginning balance at Mar. 31, 2022	$ (754,767)	$ 754,767	$ 0	$ (898,231)	$ 898,231	$ 0	$ (2,448,362)	$ 2,448,362	$ 0	$ (224,264)	$ 224,264	$ 0	$ 173,404	$ (173,404)	$ 0	$ 219,815	$ (219,815)	$ 0	$ 313,969	$ (313,969)	$ 0	$ 133,264	$ (133,264)	$ 0	$ 275,140	$ (275,140)	$ 0	$ (2,629,677)	$ (368,630)	$ (2,998,307)	$ (883,119)	$ 883,119	$ 0	$ 353,529	$ (353,529)	$ 0	$ 380,821	$ (380,821)	$ 0	$ 196,294	$ (196,294)	$ 0	$ (2,082,108)	$ (324,455)	$ (2,406,563)	$ 223,088	$ (223,088)	$ 0	$ 148,221	$ (148,221)	$ 0	$ 205,359	$ (205,359)	$ 0	$ 188,889	$ (188,889)	$ 0	$ 196,043	$ (196,043)	$ 0	$ 216,900	$ (216,900)	$ 0	$ (987,713)	$ 987,713	$ 0	$ 216,680	$ (216,680)	$ 0	$ 306,854	$ (306,854)	$ 0	$ 1,427,661	$ (225,426)	$ 1,202,235	$ (488,806)	$ (362,172)	$ (850,978)	$ (1,075,610)	$ (276,260)	$ (1,351,870)	$ (7,296,726)	$ 891,243	$ (6,405,483)
Distribution	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0		0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(2,957,455)	0	(2,957,455)	0	0	0	0	0	0	(2,957,455)	0	(2,957,455)
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0		0	0	0	0	0	(15,879)	(160)	(16,039)	0	0	0	0	0	0	0	0	0	0	0	0	(16,167)	(163)	(16,330)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	1,737,668	17,552	1,755,220	1,436,440	14,509	1,450,949	69,227	699	69,926	3,211,289	32,437	3,243,726
Partners' capital (deficit), Ending balance at Jun. 30, 2022	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,645,556)	(368,790)	(3,014,346)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,098,275)	(324,618)	(2,422,893)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	947,634	(347,663)	599,971	(1,006,383)	(275,561)	(1,281,944)	(7,042,892)	923,680	(6,119,212)
Partners' capital (deficit), Beginning balance at Mar. 31, 2022	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,629,677)	(368,630)	(2,998,307)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,082,108)	(324,455)	(2,406,563)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	1,427,661	(225,426)	1,202,235	(488,806)	(362,172)	(850,978)	(1,075,610)	(276,260)	(1,351,870)	(7,296,726)	891,243	(6,405,483)
Net income (loss)			0			0			0			0			0			0			0			0			0			(43,188)			0			0			0			0			(39,140)			0			0			0			0			0			0			0			0			0			1,755,220			1,420,329			26,171			3,119,392
Partners' capital (deficit), Ending balance at Sep. 30, 2022	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,672,433)	(369,062)	(3,041,495)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,120,857)	(324,846)	(2,445,703)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	917,320	(347,969)	569,351	(1,049,701)	(275,998)	(1,325,699)	(7,165,983)	922,437	(6,243,546)
Partners' capital (deficit), Beginning balance at Jun. 30, 2022	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,645,556)	(368,790)	(3,014,346)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,098,275)	(324,618)	(2,422,893)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	947,634	(347,663)	599,971	(1,006,383)	(275,561)	(1,281,944)	(7,042,892)	923,680	(6,119,212)
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0		0	0	0	0	0	(26,877)	(272)	(27,149)	0	0	0	0	0	0	0	0	0	0	0	0	(22,582)	(228)	(22,810)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(30,314)	(306)	(30,620)	(43,318)	(437)	(43,755)	(123,091)	(1,243)	(124,334)
Partners' capital (deficit), Ending balance at Sep. 30, 2022	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,672,433)	(369,062)	(3,041,495)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,120,857)	(324,846)	(2,445,703)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	917,320	(347,969)	569,351	(1,049,701)	(275,998)	(1,325,699)	(7,165,983)	922,437	(6,243,546)
Partners' capital (deficit), Beginning balance at Mar. 31, 2023	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,695,068)	(369,291)	(3,064,359)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,149,650)	(325,137)	(2,474,787)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	348,522	(348,522)	0	(710,413)	(272,571)	(982,984)	(7,446,921)	924,791	(6,522,130)
Contribution	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	2,706,879	2,706,879	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0			0	0	0	0	0	0	0	0	0	0		0	0	0	0	0	0	0	0		2,706,879	2,706,879
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	353,905	3,575	357,480	0	0	0	0	0	0	0	0	0	0	0	0	(11,282)	(114)	(11,396)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0			0	0	0	0	0	0	0	0	0	0		0	0	0	0	0	607,760	6,139	613,899	950,383	9,600	959,983
Partners' capital (deficit), Ending balance at Jun. 30, 2023	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,341,163)	2,341,163	0	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,160,932)	(325,251)	(2,486,183)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	348,522	(348,522)	0	(102,653)	(266,432)	(369,085)	(6,496,538)	3,641,270	(2,855,268)
Partners' capital (deficit), Beginning balance at Mar. 31, 2023	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,695,068)	(369,291)	(3,064,359)	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,149,650)	(325,137)	(2,474,787)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	348,522	(348,522)	0	(710,413)	(272,571)	(982,984)	(7,446,921)	924,791	(6,522,130)
Net income (loss)			0			0			0			0			0			0			0			0			0			357,480			0			0			0			0			(59,482)			0			0			0			0			0			0			0			0			0			0			0			556,809			854,807
Partners' capital (deficit), Ending balance at Sep. 30, 2023	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,341,163)	2,341,163	0	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,208,537)	(325,732)	(2,534,269)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	348,522	(348,522)	0	(159,172)	(267,003)	(426,175)	(6,600,662)	3,640,218	(2,960,444)
Partners' capital (deficit), Beginning balance at Jun. 30, 2023	(754,767)	754,767	0	(898,231)	898,231	0	(2,448,362)	2,448,362	0	(224,264)	224,264	0	173,404	(173,404)	0	219,815	(219,815)	0	313,969	(313,969)	0	133,264	(133,264)	0	275,140	(275,140)	0	(2,341,163)	2,341,163	0	(883,119)	883,119	0	353,529	(353,529)	0	380,821	(380,821)	0	196,294	(196,294)	0	(2,160,932)	(325,251)	(2,486,183)	223,088	(223,088)	0	148,221	(148,221)	0	205,359	(205,359)	0	188,889	(188,889)	0	196,043	(196,043)	0	216,900	(216,900)	0	(987,713)	987,713	0	216,680	(216,680)	0	306,854	(306,854)	0	207,874	(207,874)	0	348,522	(348,522)	0	(102,653)	(266,432)	(369,085)	(6,496,538)	3,641,270	(2,855,268)
Net income (loss)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	(47,605)	(481)	(48,086)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0			0	0	0	0	0	0	0	0	0	0		0	0	0	0	0	(56,519)	(571)	(57,090)	(104,124)	(1,052)	(105,176)
Partners' capital (deficit), Ending balance at Sep. 30, 2023	$ (754,767)	$ 754,767	$ 0	$ (898,231)	$ 898,231	$ 0	$ (2,448,362)	$ 2,448,362	$ 0	$ (224,264)	$ 224,264	$ 0	$ 173,404	$ (173,404)	$ 0	$ 219,815	$ (219,815)	$ 0	$ 313,969	$ (313,969)	$ 0	$ 133,264	$ (133,264)	$ 0	$ 275,140	$ (275,140)	$ 0	$ (2,341,163)	$ 2,341,163	$ 0	$ (883,119)	$ 883,119	$ 0	$ 353,529	$ (353,529)	$ 0	$ 380,821	$ (380,821)	$ 0	$ 196,294	$ (196,294)	$ 0	$ (2,208,537)	$ (325,732)	$ (2,534,269)	$ 223,088	$ (223,088)	$ 0	$ 148,221	$ (148,221)	$ 0	$ 205,359	$ (205,359)	$ 0	$ 188,889	$ (188,889)	$ 0	$ 196,043	$ (196,043)	$ 0	$ 216,900	$ (216,900)	$ 0	$ (987,713)	$ 987,713	$ 0	$ 216,680	$ (216,680)	$ 0	$ 306,854	$ (306,854)	$ 0	$ 207,874	$ (207,874)	$ 0	$ 348,522	$ (348,522)	$ 0	$ (159,172)	$ (267,003)	$ (426,175)	$ (6,600,662)	$ 3,640,218	$ (2,960,444)

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash flows from operating activities:
Net income (loss)	$ 854,807	$ 3,119,392
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(1,017,868)	(3,235,667)
Changes in assets and liabilities
(Increase) Decrease in other assets	2,828	(198)
(Decrease) Increase in accounts payable and accrued expenses	0	1
(Decrease) Increase in accounts payable affiliates	(965,676)	(1,418,723)
Net cash (used in) provided by operating activities	(1,125,909)	(1,535,195)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	1,017,083	3,235,667
Net cash provided by investing activities	1,017,083	3,235,667
Cash flows from financing activities:
Distributions	0	(2,957,455)
Net cash used in financing activities	0	(2,957,455)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(108,826)	(1,256,983)
Cash and cash equivalents, beginning	508,245	2,370,898
Cash and cash equivalents, ending	399,419	1,113,915
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.	2,706,879	0
Series 20
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 21
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 22
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 23
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 24
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 25
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
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)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 27
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 28
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
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)	357,480	(43,188)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(430,628)	0
Changes in assets and liabilities
(Increase) Decrease in other assets	2,582	(28)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	(406,423)	2,256
Net cash (used in) provided by operating activities	(476,989)	(40,960)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	429,843	0
Net cash provided by investing activities	429,843	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(47,146)	(40,960)
Cash and cash equivalents, beginning	47,146	108,768
Cash and cash equivalents, ending	0	67,808
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.	2,706,879	0
Series 30
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 31
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
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)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
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)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
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)	(59,482)	(39,140)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	54	(28)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	29,246	9,246
Net cash (used in) provided by operating activities	(30,182)	(29,922)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(30,182)	(29,922)
Cash and cash equivalents, beginning	31,891	81,705
Cash and cash equivalents, ending	1,709	51,783
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 35
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 36
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 37
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 38
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 39
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 40
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
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)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
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 42
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.	0	0
Series 43
Cash flows from operating activities:
Net income (loss)	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	0
Net cash (used in) provided by operating activities	0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	0
Net cash provided by investing activities	0	0
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	0
Cash and cash equivalents, beginning	0	0
Cash and cash equivalents, ending	0	0
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)	0	1,755,220
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	(1,746,178)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	0
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	(28,269)
Net cash (used in) provided by operating activities	0	(19,227)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	1,746,178
Net cash provided by investing activities	0	1,746,178
Cash flows from financing activities:
Distributions	0	(2,957,455)
Net cash used in financing activities	0	(2,957,455)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	(1,230,504)
Cash and cash equivalents, beginning	0	1,230,504
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 45
Cash flows from operating activities:
Net income (loss)	0	1,420,329
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	(1,410,868)
Changes in assets and liabilities
(Increase) Decrease in other assets	0	(29)
(Decrease) Increase in accounts payable and accrued expenses	0	0
(Decrease) Increase in accounts payable affiliates	0	(1,130,104)
Net cash (used in) provided by operating activities	0	(1,120,672)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	0	1,410,868
Net cash provided by investing activities	0	1,410,868
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	0	290,196
Cash and cash equivalents, beginning	0	287,530
Cash and cash equivalents, ending	0	577,726
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)	556,809	26,171
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(587,240)	(78,621)
Changes in assets and liabilities
(Increase) Decrease in other assets	192	(113)
(Decrease) Increase in accounts payable and accrued expenses	0	1
(Decrease) Increase in accounts payable affiliates	(588,499)	(271,852)
Net cash (used in) provided by operating activities	(618,738)	(324,414)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships	587,240	78,621
Net cash provided by investing activities	587,240	78,621
Cash flows from financing activities:
Distributions	0	0
Net cash used in financing activities	0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS	(31,498)	(245,793)
Cash and cash equivalents, beginning	429,208	662,391
Cash and cash equivalents, ending	397,710	416,598
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

ORGANIZATION	6 Months Ended
	Sep. 30, 2023
ORGANIZATION
ORGANIZATION	NOTE A – ORGANIZATION BF Garden Tax Credit Fund IV L.P. (formerly known as Boston Capital Tax Credit Fund IV L.P.) (the “Fund”) was organized under the laws of the State of Delaware as of October 5, 1993, for the purpose of acquiring, holding, and disposing of limited partnership interests in operating partnerships which will acquire, develop, rehabilitate, operate and own newly constructed, existing or rehabilitated low-income apartment complexes (“Operating Partnerships”). Effective as of December 15, 2020, Corporate Investment Holdings, Inc., a Massachusetts corporation owned by BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership (“Companion”), replaced BCA Associates Limited Partnership as the general partner of the Fund’s general partner, BF Garden Associates IV L.P., a Delaware limited partnership formerly known as Boston Capital Associates IV L.P. Additionally, Companion replaced Capital Investment Holdings IV Limited Partnership as the sole limited partner of the Fund’s general partner. Also effective as of December 15, 2020, BFBC Holdings GP, LLC, a Delaware limited liability company and an affiliate of Boston Financial Investment Management, LP, a Delaware limited partnership (“BFIM”), replaced Boston Capital Partners II Corporation as the general partner of Companion; and BFIM replaced Boston Capital Companion Holdings Limited Partnership as the sole limited partner of Companion. The assignor limited partner of the Fund continues to be BCTC IV Assignor Corp., a Delaware corporation which is now wholly owned by Companion. Pursuant to the Securities Act of 1933, the Fund filed a Form S-11 Registration Statement with the Securities and Exchange Commission, effective December 16, 1993, which covered the offering (the “Public Offering”) of the Fund’s beneficial assignee certificates (“BACs”) representing assignments of units of the beneficial interest of the limited partnership interest of the assignor limited partner. The Fund registered 30,000,000 BACs at $10 per BAC for sale to the public in one or more series. On April 18, 1996, an amendment to Form S-11 which registered an additional 10,000,000 BACs for sale to the public in one or more series became effective. On April 2, 1998, an amendment to Form S-11, which registered an additional 25,000,000 BACs for sale to the public in one or more series, became effective. On August 31, 1999, an amendment to Form S-11, which registered an additional 8,000,000 BACs for sale to the public in one or more series, became effective. On July 26, 2000, an amendment to Form S-11, which registered an additional 7,500,000 BACs for sale to the public in one or more series, became effective. On July 24, 2001, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public in one or more series, became effective. On July 24, 2002, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public, became effective. On July 1, 2003, an amendment to Form S-11, which registered an additional 7,000,000 BACs for sale to the public, became effective. ​ NOTE A – ORGANIZATION - (continued) Below is a summary of the BACs sold and total equity raised, by series, as of the date of this filing: ​ ​ ​ ​ ​ ​ ​ ​ ​ Series Closing Date BACs Sold Equity Raised Series 20 June 24, 1994 3,866,700 ​ $ 38,667,000 Series 21 December 31, 1994 1,892,700 ​ $ 18,927,000 Series 22 December 28, 1994 2,564,400 ​ $ 25,644,000 Series 23 ​ June 23, 1995 3,336,727 ​ $ 33,366,000 Series 24 ​ September 22, 1995 2,169,878 ​ $ 21,697,000 Series 25 ​ December 29, 1995 3,026,109 ​ $ 30,248,000 Series 26 ​ June 25, 1996 3,995,900 ​ $ 39,959,000 Series 27 ​ September 17, 1996 2,460,700 ​ $ 24,607,000 Series 28 ​ January 29, 1997 4,000,738 ​ $ 39,999,000 Series 29 ​ June 10, 1997 3,991,800 ​ $ 39,918,000 Series 30 ​ September 10, 1997 2,651,000 ​ $ 26,490,750 Series 31 ​ January 18, 1998 4,417,857 ​ $ 44,057,750 Series 32 ​ June 23, 1998 4,754,198 ​ $ 47,431,000 Series 33 ​ September 21, 1998 2,636,533 ​ $ 26,362,000 Series 34 ​ February 11, 1999 3,529,319 ​ $ 35,273,000 Series 35 ​ June 28, 1999 3,300,463 ​ $ 33,004,630 Series 36 ​ September 28, 1999 2,106,838 ​ $ 21,068,375 Series 37 ​ January 28, 2000 2,512,500 ​ $ 25,125,000 Series 38 ​ July 31, 2000 2,543,100 ​ $ 25,431,000 Series 39 ​ January 31, 2001 2,292,151 ​ $ 22,921,000 Series 40 ​ July 31, 2001 2,630,256 ​ $ 26,269,256 Series 41 ​ January 31, 2002 2,891,626 ​ $ 28,916,260 Series 42 ​ July 31, 2002 2,744,262 ​ $ 27,442,620 Series 43 ​ December 31, 2002 3,637,987 ​ $ 36,379,870 Series 44 ​ April 30, 2003 2,701,973 ​ $ 27,019,730 Series 45 ​ September 16, 2003 4,014,367 ​ $ 40,143,670 Series 46 ​ December 19, 2003 2,980,998 ​ $ 29,809,980 ​ The Fund concluded its public offering of BACs in the Fund on December 19, 2003.

ACCOUNTING AND FINANCIAL REPORT

ACCOUNTING AND FINANCIAL REPORTING POLICIES	6 Months Ended
	Sep. 30, 2023
ACCOUNTING AND FINANCIAL REPORTING POLICIES
ACCOUNTING AND FINANCIAL REPORTING POLICIES	NOTE B - ACCOUNTING AND FINANCIAL REPORTING POLICIES The condensed financial statements herein as of September 30, 2023 and for the three and six months then ended have been prepared by the Fund, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The Fund accounts for its investments in Operating Partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. Costs incurred by the Fund in acquiring the investments in the Operating Partnerships are capitalized to the investment account. The Fund’s accounting and financial reporting policies are in conformity with generally accepted accounting principles and include adjustments in interim periods considered necessary for a fair presentation of the results of operations. Such adjustments are of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to these rules and regulations. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Fund’s Annual Report on Form 10-K for the fiscal year ended March 31, 2023.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Sep. 30, 2023
RELATED PARTY TRANSACTIONS
RELATED PARTY TRANSACTIONS	NOTE C - RELATED PARTY TRANSACTIONS The Fund originally incurred a fund management fee to Boston Capital Asset Management Limited Partnership, an affiliate of the general partner, prior to the sale as disclosed in Note A. As part of the sale disclosed in Note A, the fund management fee is now assigned to BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership (“Companion”) and an affiliate of the general partner, in an annual fund management fee of .5 percent of the aggregate cost of all apartment complexes owned by the Operating Partnerships. The obligation that had been accrued to Boston Capital Asset Management Limited Partnership was transferred to Companion as disclosed in Note A. Since reporting fees collected by the various series were added to reserves and not paid, the amounts accrued are not net of reporting fees received. The fund management fees accrued for the quarters ended September 30, 2023 and 2022, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 29 ​ $ — ​ $ 1,128 Series 34 ​ 4,623 ​ 4,623 Series 45 ​ — ​ 3,970 Series 46 ​ ​ 9,363 ​ ​ 18,735 ​ ​ $ 13,986 ​ $ 28,456 ​ The fund management fees paid for the six months ended September 30, 2023 and 2022 are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 29 ​ $ 406,799 ​ $ — Series 44 ​ ​ — ​ ​ 30,914 Series 45 ​ — ​ 1,142,803 Series 46 ​ ​ 610,141 ​ ​ 316,695 ​ ​ $ 1,016,940 ​ $ 1,490,412 ​ 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 six months ended September 30, 2023 and 2022 was $2,706,879 and $-, 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.

INVESTMENTS IN OPERATING PARTNE

INVESTMENTS IN OPERATING PARTNERSHIPS	6 Months Ended
	Sep. 30, 2023
INVESTMENTS IN OPERATING PARTNERSHIPS
INVESTMENTS IN OPERATING PARTNERSHIPS	NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS At September 30, 2023 and 2022, the Fund has limited partnership interests in 3 and 7 Operating Partnerships, respectively, which own or are constructing apartment complexes. The breakdown of Operating Partnerships within the Fund at September 30, 2023 and 2022 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 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 — — Series 45 — 1 Series 46 2 4 ​ 3 7 ​ Under the terms of the Fund’s investment in each Operating Partnership, the Fund is required to make capital contributions to the Operating Partnerships. These contributions are payable in installments over several years upon each Operating Partnership achieving specified levels of construction and/or operations. The contributions payable at September 30, 2023 and 2022, are as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 29 ​ $ — ​ $ 785 ​ ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) During the six months ended September 30, 2023 the Fund disposed of two Operating Partnerships. A summary of the dispositions by series for September 30, 2023 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ Sale of ​ ​ ​ ​ ​ ​ Partnership ​ Underlying ​ Fund Proceeds ​ ​ ​ ​ ​ Interest ​ Operating ​ from ​ Gain on ​ Transferred Partnership Disposition * Disposition Series 29 ​ — ​ 1 ​ $ 429,843 ​ $ 430,628 Series 46 ​ — ​ 1 ​ 587,240 ​ 587,240 Total ​ — ​ 2 ​ $ 1,017,083 ​ $ 1,017,868 ​ * Fund proceeds from disposition does not include $785, which was due to a write-off of capital contributions payable as of September 30, 2023, for Series 29. ​ During the six months ended September 30, 2022 the Fund disposed of seven Operating Partnerships. A summary of the dispositions by series for September 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ Sale of ​ ​ ​ ​ ​ ​ ​ Partnership ​ Underlying ​ Fund Proceeds ​ ​ ​ ​ ​ Interest ​ Operating ​ from ​ Gain on ​ Transferred Partnership Disposition Disposition Series 44 ​ — ​ 1 ​ $ 1,746,178 ​ $ 1,746,178 Series 45 ​ 1 ​ 2 ​ ​ 1,410,868 ​ ​ 1,410,868 Series 46 ​ 3 ​ — ​ ​ 78,621 ​ ​ 78,621 Total ​ 4 ​ 3 ​ $ 3,235,667 ​ $ 3,235,667 ​ The gain described above is for financial statement purposes only. There are significant differences between the equity method of accounting and the tax reporting of income and losses from Operating Partnership investments. The largest difference is the ability, for tax purposes, to deduct losses in excess of the Fund’s investment in the Operating Partnership. As a result, the amount of gain recognized for tax purposes may be significantly higher than the gain recorded in the financial statements. ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) The Fund’s fiscal year ends March 31st for each year, while all the Operating Partnerships’ fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership’s partnership agreement, financial results for each of the Operating Partnerships are provided to the Fund within 45 days after the close of each Operating Partnership’s quarterly period. Accordingly, the current financial results available for the Operating Partnerships are for the six months ended June 30, 2023. COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ Rental ​ $ 753,172 ​ $ 1,273,851 Interest and other ​ ​ 15,959 ​ ​ 33,464 ​ ​ 769,131 ​ ​ 1,307,315 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ ​ Interest ​ 77,827 ​ 202,002 Depreciation and amortization ​ 155,336 ​ 311,636 Operating expenses ​ ​ 543,904 ​ ​ 995,009 ​ ​ ​ 777,067 ​ ​ 1,508,647 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (7,936) ​ $ (201,332) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (7,857) ​ $ (199,319) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (79) ​ $ (2,013) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 20 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ ​ — ​ — Depreciation and amortization ​ ​ — ​ — Operating expenses ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 22 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 23 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 25 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 26 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 28 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 29 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 162,975 Interest and other ​ — ​ — ​ ​ — ​ 162,975 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ 12,230 Depreciation and amortization ​ — ​ 27,154 Operating expenses ​ — ​ 159,531 ​ ​ — ​ 198,915 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (35,940) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (35,581) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ (359) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 31 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ ​ — ​ — Depreciation and amortization ​ ​ — ​ — Operating expenses ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 32 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. ​ ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 34 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 313,380 ​ $ 297,031 Interest and other ​ 11,974 ​ 17,954 ​ ​ 325,354 ​ 314,985 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ 41,931 ​ 42,952 Depreciation and amortization ​ 44,215 ​ 43,289 Operating expenses ​ 225,447 ​ 184,147 ​ ​ 311,593 ​ 270,388 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ 13,761 ​ $ 44,597 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ 13,623 ​ $ 44,151 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ 138 ​ $ 446 ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 35 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 37 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. ​ NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 38 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 39 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 40 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 41 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 42 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 43 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 44 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 66,559 Interest and other ​ — ​ 823 ​ ​ — ​ 67,382 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ 21,885 Depreciation and amortization ​ — ​ 27,408 Operating expenses ​ — ​ 97,274 ​ ​ — ​ 146,567 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (79,185) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (78,393) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ (792) ​ The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued) COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Six Months Ended June 30, (Unaudited) Series 46 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 439,792 ​ $ 747,286 Interest and other ​ 3,985 ​ 14,687 ​ ​ 443,777 ​ 761,973 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ 35,896 ​ 124,935 Depreciation and amortization ​ 111,121 ​ 213,785 Operating expenses ​ 318,457 ​ 554,057 ​ ​ 465,474 ​ 892,777 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (21,697) ​ $ (130,804) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (21,480) ​ $ (129,496) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (217) ​ $ (1,308) ​ The Fund accounts for it

TAXABLE LOSS

TAXABLE LOSS	6 Months Ended
	Sep. 30, 2023
TAXABLE LOSS
TAXABLE LOSS	NOTE E - TAXABLE LOSS The Fund’s taxable loss is expected to differ from its loss for financial reporting purposes. This is primarily due to accounting differences in depreciation incurred by the Operating Partnerships and also differences between the equity method of accounting and the IRS accounting methods.

INCOME TAXES

INCOME TAXES	6 Months Ended
	Sep. 30, 2023
INCOME TAXES
INCOME TAXES	NOTE F - INCOME TAXES The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The Fund’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions, which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2019 remain open.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Sep. 30, 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 (Tables)

ORGANIZATION (Tables)	6 Months Ended
	Sep. 30, 2023
ORGANIZATION
Summary of BACs sold and total equity raised by series	​ ​ ​ ​ ​ ​ ​ ​ ​ Series Closing Date BACs Sold Equity Raised Series 20 June 24, 1994 3,866,700 ​ $ 38,667,000 Series 21 December 31, 1994 1,892,700 ​ $ 18,927,000 Series 22 December 28, 1994 2,564,400 ​ $ 25,644,000 Series 23 ​ June 23, 1995 3,336,727 ​ $ 33,366,000 Series 24 ​ September 22, 1995 2,169,878 ​ $ 21,697,000 Series 25 ​ December 29, 1995 3,026,109 ​ $ 30,248,000 Series 26 ​ June 25, 1996 3,995,900 ​ $ 39,959,000 Series 27 ​ September 17, 1996 2,460,700 ​ $ 24,607,000 Series 28 ​ January 29, 1997 4,000,738 ​ $ 39,999,000 Series 29 ​ June 10, 1997 3,991,800 ​ $ 39,918,000 Series 30 ​ September 10, 1997 2,651,000 ​ $ 26,490,750 Series 31 ​ January 18, 1998 4,417,857 ​ $ 44,057,750 Series 32 ​ June 23, 1998 4,754,198 ​ $ 47,431,000 Series 33 ​ September 21, 1998 2,636,533 ​ $ 26,362,000 Series 34 ​ February 11, 1999 3,529,319 ​ $ 35,273,000 Series 35 ​ June 28, 1999 3,300,463 ​ $ 33,004,630 Series 36 ​ September 28, 1999 2,106,838 ​ $ 21,068,375 Series 37 ​ January 28, 2000 2,512,500 ​ $ 25,125,000 Series 38 ​ July 31, 2000 2,543,100 ​ $ 25,431,000 Series 39 ​ January 31, 2001 2,292,151 ​ $ 22,921,000 Series 40 ​ July 31, 2001 2,630,256 ​ $ 26,269,256 Series 41 ​ January 31, 2002 2,891,626 ​ $ 28,916,260 Series 42 ​ July 31, 2002 2,744,262 ​ $ 27,442,620 Series 43 ​ December 31, 2002 3,637,987 ​ $ 36,379,870 Series 44 ​ April 30, 2003 2,701,973 ​ $ 27,019,730 Series 45 ​ September 16, 2003 4,014,367 ​ $ 40,143,670 Series 46 ​ December 19, 2003 2,980,998 ​ $ 29,809,980

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	6 Months Ended
	Sep. 30, 2023
RELATED PARTY TRANSACTIONS
Schedule of fund management fees accrued	​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 29 ​ $ — ​ $ 1,128 Series 34 ​ 4,623 ​ 4,623 Series 45 ​ — ​ 3,970 Series 46 ​ ​ 9,363 ​ ​ 18,735 ​ ​ $ 13,986 ​ $ 28,456
Schedule of management fees paid	​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 29 ​ $ 406,799 ​ $ — Series 44 ​ ​ — ​ ​ 30,914 Series 45 ​ — ​ 1,142,803 Series 46 ​ ​ 610,141 ​ ​ 316,695 ​ ​ $ 1,016,940 ​ $ 1,490,412

INVESTMENTS IN OPERATING PART_2

INVESTMENTS IN OPERATING PARTNERSHIPS (Tables)	6 Months Ended
	Sep. 30, 2023
INVESTMENTS IN OPERATING 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 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 — — Series 45 — 1 Series 46 2 4 ​ 3 7
Schedule of contributions payable	​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Series 29 ​ $ — ​ $ 785
Summary of dispositions by series	During the six months ended September 30, 2023 the Fund disposed of two Operating Partnerships. A summary of the dispositions by series for September 30, 2023 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ Sale of ​ ​ ​ ​ ​ ​ Partnership ​ Underlying ​ Fund Proceeds ​ ​ ​ ​ ​ Interest ​ Operating ​ from ​ Gain on ​ Transferred Partnership Disposition * Disposition Series 29 ​ — ​ 1 ​ $ 429,843 ​ $ 430,628 Series 46 ​ — ​ 1 ​ 587,240 ​ 587,240 Total ​ — ​ 2 ​ $ 1,017,083 ​ $ 1,017,868 ​ * Fund proceeds from disposition does not include $785, which was due to a write-off of capital contributions payable as of September 30, 2023, for Series 29. ​ During the six months ended September 30, 2022 the Fund disposed of seven Operating Partnerships. A summary of the dispositions by series for September 30, 2022 is as follows: ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Operating ​ Sale of ​ ​ ​ ​ ​ ​ ​ Partnership ​ Underlying ​ Fund Proceeds ​ ​ ​ ​ ​ Interest ​ Operating ​ from ​ Gain on ​ Transferred Partnership Disposition Disposition Series 44 ​ — ​ 1 ​ $ 1,746,178 ​ $ 1,746,178 Series 45 ​ 1 ​ 2 ​ ​ 1,410,868 ​ ​ 1,410,868 Series 46 ​ 3 ​ — ​ ​ 78,621 ​ ​ 78,621 Total ​ 4 ​ 3 ​ $ 3,235,667 ​ $ 3,235,667 ​
Schedule of summarized statement of operations in operating partnerships.	​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ Rental ​ $ 753,172 ​ $ 1,273,851 Interest and other ​ ​ 15,959 ​ ​ 33,464 ​ ​ 769,131 ​ ​ 1,307,315 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ ​ Interest ​ 77,827 ​ 202,002 Depreciation and amortization ​ 155,336 ​ 311,636 Operating expenses ​ ​ 543,904 ​ ​ 995,009 ​ ​ ​ 777,067 ​ ​ 1,508,647 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (7,936) ​ $ (201,332) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (7,857) ​ $ (199,319) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (79) ​ $ (2,013) Series 20 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ ​ — ​ — Depreciation and amortization ​ ​ — ​ — Operating expenses ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — ​ Series 21 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 ​ 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 22 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 23 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 24 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ ​ — ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 25 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 26 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 27 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 28 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 29 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 162,975 Interest and other ​ — ​ — ​ ​ — ​ 162,975 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ 12,230 Depreciation and amortization ​ — ​ 27,154 Operating expenses ​ — ​ 159,531 ​ ​ — ​ 198,915 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (35,940) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (35,581) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ (359) Series 30 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 31 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ ​ — ​ — Depreciation and amortization ​ ​ — ​ — Operating expenses ​ ​ — ​ — ​ ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 32 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 33 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 34 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 313,380 ​ $ 297,031 Interest and other ​ 11,974 ​ 17,954 ​ ​ 325,354 ​ 314,985 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ 41,931 ​ 42,952 Depreciation and amortization ​ 44,215 ​ 43,289 Operating expenses ​ 225,447 ​ 184,147 ​ ​ 311,593 ​ 270,388 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ 13,761 ​ $ 44,597 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ 13,623 ​ $ 44,151 ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ 138 ​ $ 446 Series 35 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 36 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 37 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 38 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 39 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 40 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 41 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 42 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 43 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 44 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ — Interest and other ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ — Depreciation and amortization ​ — ​ — Operating expenses ​ — ​ — ​ ​ — ​ — ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ — ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ — Series 45 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ — ​ $ 66,559 Interest and other ​ — ​ 823 ​ ​ — ​ 67,382 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ — ​ 21,885 Depreciation and amortization ​ — ​ 27,408 Operating expenses ​ — ​ 97,274 ​ ​ — ​ 146,567 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ — ​ $ (79,185) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ — ​ $ (78,393) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ — ​ $ (792) Series 46 ​ ​ ​ ​ ​ ​ ​ ​ ​ 2023 2022 Revenues ​ ​ ​ ​ ​ ​ Rental ​ $ 439,792 ​ $ 747,286 Interest and other ​ 3,985 ​ 14,687 ​ ​ 443,777 ​ 761,973 ​ ​ ​ ​ ​ ​ ​ Expenses ​ ​ ​ ​ Interest ​ 35,896 ​ 124,935 Depreciation and amortization ​ 111,121 ​ 213,785 Operating expenses ​ 318,457 ​ 554,057 ​ ​ 465,474 ​ 892,777 ​ ​ ​ ​ ​ ​ ​ NET INCOME (LOSS) ​ $ (21,697) ​ $ (130,804) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P. ​ $ (21,480) ​ $ (129,496) ​ ​ ​ ​ ​ ​ ​ Net income (loss) allocated to other Partners ​ $ (217) ​ $ (1,308)

ORGANIZATION - BACs sold and to

ORGANIZATION - BACs sold and total equity raised by series (Details) - USD ($)	6 Months Ended
	Sep. 30, 2023	Mar. 31, 2023
Capital Unit
BACs Sold	83,651,080	83,651,080
Series 20
Capital Unit
Closing Date	Jun. 24, 1994
BACs Sold	3,866,700	3,866,700
Equity Raised	$ 38,667,000
Series 21
Capital Unit
Closing Date	Dec. 31, 1994
BACs Sold	1,892,700	1,892,700
Equity Raised	$ 18,927,000
Series 22
Capital Unit
Closing Date	Dec. 28, 1994
BACs Sold	2,564,400	2,564,400
Equity Raised	$ 25,644,000
Series 23
Capital Unit
Closing Date	Jun. 23, 1995
BACs Sold	3,336,727	3,336,727
Equity Raised	$ 33,366,000
Series 24
Capital Unit
Closing Date	Sep. 22, 1995
BACs Sold	2,169,878	2,169,878
Equity Raised	$ 21,697,000
Series 25
Capital Unit
Closing Date	Dec. 29, 1995
BACs Sold	3,026,109	3,026,109
Equity Raised	$ 30,248,000
Series 26
Capital Unit
Closing Date	Jun. 25, 1996
BACs Sold	3,995,900	3,995,900
Equity Raised	$ 39,959,000
Series 27
Capital Unit
Closing Date	Sep. 17, 1996
BACs Sold	2,460,700	2,460,700
Equity Raised	$ 24,607,000
Series 28
Capital Unit
Closing Date	Jan. 29, 1997
BACs Sold	4,000,738	4,000,738
Equity Raised	$ 39,999,000
Series 29
Capital Unit
Closing Date	Jun. 10, 1997
BACs Sold	3,991,800	3,991,800
Equity Raised	$ 39,918,000
Series 30
Capital Unit
Closing Date	Sep. 10, 1997
BACs Sold	2,651,000	2,651,000
Equity Raised	$ 26,490,750
Series 31
Capital Unit
Closing Date	Jan. 18, 1998
BACs Sold	4,417,857	4,417,857
Equity Raised	$ 44,057,750
Series 32
Capital Unit
Closing Date	Jun. 23, 1998
BACs Sold	4,754,198	4,754,198
Equity Raised	$ 47,431,000
Series 33
Capital Unit
Closing Date	Sep. 21, 1998
BACs Sold	2,636,533	2,636,533
Equity Raised	$ 26,362,000
Series 34
Capital Unit
Closing Date	Feb. 11, 1999
BACs Sold	3,529,319	3,529,319
Equity Raised	$ 35,273,000
Series 35
Capital Unit
Closing Date	Jun. 28, 1999
BACs Sold	3,300,463	3,300,463
Equity Raised	$ 33,004,630
Series 36
Capital Unit
Closing Date	Sep. 28, 1999
BACs Sold	2,106,838	2,106,838
Equity Raised	$ 21,068,375
Series 37
Capital Unit
Closing Date	Jan. 28, 2000
BACs Sold	2,512,500	2,512,500
Equity Raised	$ 25,125,000
Series 38
Capital Unit
Closing Date	Jul. 31, 2000
BACs Sold	2,543,100	2,543,100
Equity Raised	$ 25,431,000
Series 39
Capital Unit
Closing Date	Jan. 31, 2001
BACs Sold	2,292,151	2,292,151
Equity Raised	$ 22,921,000
Series 40
Capital Unit
Closing Date	Jul. 31, 2001
BACs Sold	2,630,256	2,630,256
Equity Raised	$ 26,269,256
Series 41
Capital Unit
Closing Date	Jan. 31, 2002
BACs Sold	2,891,626	2,891,626
Equity Raised	$ 28,916,260
Series 42
Capital Unit
Closing Date	Jul. 31, 2002
BACs Sold	2,744,262	2,744,262
Equity Raised	$ 27,442,620
Series 43
Capital Unit
Closing Date	Dec. 31, 2002
BACs Sold	3,637,987	3,637,987
Equity Raised	$ 36,379,870
Series 44
Capital Unit
Closing Date	Apr. 30, 2003
BACs Sold	2,701,973	2,701,973
Equity Raised	$ 27,019,730
Series 45
Capital Unit
Closing Date	Sep. 16, 2003
BACs Sold	4,014,367	4,014,367
Equity Raised	$ 40,143,670
Series 46
Capital Unit
Closing Date	Dec. 19, 2003
BACs Sold	2,980,998	2,980,998
Equity Raised	$ 29,809,980

ORGANIZATION - Additional Infor

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

RELATED PARTY TRANSACTIONS - Fu

RELATED PARTY TRANSACTIONS - Fund management fees accrued (Details) - USD ($)	3 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	$ 13,986	$ 28,456
Series 29
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0	1,128
Series 34
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	4,623	4,623
Series 45
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	0	3,970
Series 46
RELATED PARTY TRANSACTIONS
Gross Fund Management Fee	$ 9,363	$ 18,735

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Fund management fees paid (Details) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
RELATED PARTY TRANSACTIONS
Fund management fees paid	$ 1,016,940	$ 1,490,412
Series 29
RELATED PARTY TRANSACTIONS
Fund management fees paid	406,799	0
Series 44
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	30,914
Series 45
RELATED PARTY TRANSACTIONS
Fund management fees paid	0	1,142,803
Series 46
RELATED PARTY TRANSACTIONS
Fund management fees paid	$ 610,141	$ 316,695

RELATED PARTY TRANSACTIONS - Ad

RELATED PARTY TRANSACTIONS - Additional Information (Details)	6 Months Ended
	Sep. 30, 2023 USD ($)
RELATED PARTY TRANSACTIONS
Percentage of annual fund management fee	0.50%
Total forgiveness of debt	$ 2,706,879

INVESTMENTS IN OPERATING PART_3

INVESTMENTS IN OPERATING PARTNERSHIPS - Operating Partnerships within the Fund (Details) - Partnership	Sep. 30, 2023	Sep. 30, 2022
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of operating partnerships	3	7
Series 29
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of operating partnerships		1
Series 34
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of operating partnerships	1	1
Series 45
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of operating partnerships		1
Series 46
INVESTMENTS IN OPERATING PARTNERSHIPS
Number of operating partnerships	2	4

INVESTMENTS IN OPERATING PART_4

INVESTMENTS IN OPERATING PARTNERSHIPS - Contributions payable (Details) - USD ($)	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2022
INVESTMENTS IN OPERATING PARTNERSHIPS
Capital contributions payable	$ 0	$ 785
Series 29
INVESTMENTS IN OPERATING PARTNERSHIPS
Capital contributions payable	$ 0	$ 785	$ 785

INVESTMENTS IN OPERATING PART_5

INVESTMENTS IN OPERATING PARTNERSHIPS - Dispositions by series (Details)	6 Months Ended
	Sep. 30, 2023 USD ($) item	Sep. 30, 2022 USD ($) Partnership item
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating partnership interest transferred | item	0	4
Sale of underlying operating partnership | item	2	3
Fund proceeds from disposition	$ 1,017,083	$ 3,235,667
Gain on Disposition	$ 1,017,868	$ 3,235,667
Series 29
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating partnership interest transferred | item	0
Sale of underlying operating partnership | item	1
Fund proceeds from disposition	$ 429,843
Gain on Disposition	$ 430,628
Series 44
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating partnership interest transferred | Partnership		0
Sale of underlying operating partnership | Partnership		1
Fund proceeds from disposition		$ 1,746,178
Gain on Disposition		$ 1,746,178
Series 45
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating partnership interest transferred | Partnership		1
Sale of underlying operating partnership | Partnership		2
Fund proceeds from disposition		$ 1,410,868
Gain on Disposition		$ 1,410,868
Series 46
INVESTMENTS IN OPERATING PARTNERSHIPS
Operating partnership interest transferred	0	3
Sale of underlying operating partnership	1	0
Fund proceeds from disposition	$ 587,240	$ 78,621
Gain on Disposition	$ 587,240	$ 78,621

INVESTMENTS IN OPERATING PART_6

INVESTMENTS IN OPERATING PARTNERSHIPS - Current financial results available for the Operating Partnerships (Details) - USD ($)	6 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Revenues
Rental	$ 753,172	$ 1,273,851
Interest and other	15,959	33,464
Operating Partnerships Revenues	769,131	1,307,315
Expenses
Interest	77,827	202,002
Depreciation and amortization	155,336	311,636
Operating expenses	543,904	995,009
Operating Partnerships Total Expenses	777,067	1,508,647
NET INCOME (LOSS)	(7,936)	(201,332)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(7,857)	(199,319)
Net income (loss) allocated to other Partners	(79)	(2,013)
Series 20
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 21
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 22
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 23
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 24
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 25
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 26
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 27
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 28
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 29
Revenues
Rental	0	162,975
Interest and other	0
Operating Partnerships Revenues	0	162,975
Expenses
Interest	0	12,230
Depreciation and amortization	0	27,154
Operating expenses	0	159,531
Operating Partnerships Total Expenses	0	198,915
NET INCOME (LOSS)	0	(35,940)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	(35,581)
Net income (loss) allocated to other Partners	0	(359)
Series 30
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 31
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 32
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 33
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 34
Revenues
Rental	313,380	297,031
Interest and other	11,974	17,954
Operating Partnerships Revenues	325,354	314,985
Expenses
Interest	41,931	42,952
Depreciation and amortization	44,215	43,289
Operating expenses	225,447	184,147
Operating Partnerships Total Expenses	311,593	270,388
NET INCOME (LOSS)	13,761	44,597
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	13,623	44,151
Net income (loss) allocated to other Partners	138	446
Series 35
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 36
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 37
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 38
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 39
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 40
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 41
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 42
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 43
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 44
Revenues
Rental	0	0
Interest and other	0	0
Operating Partnerships Revenues	0	0
Expenses
Interest	0	0
Depreciation and amortization	0	0
Operating expenses	0	0
Operating Partnerships Total Expenses	0	0
NET INCOME (LOSS)	0	0
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	0
Net income (loss) allocated to other Partners	0	0
Series 45
Revenues
Rental	0	66,559
Interest and other	0	823
Operating Partnerships Revenues	0	67,382
Expenses
Interest	0	21,885
Depreciation and amortization	0	27,408
Operating expenses	0	97,274
Operating Partnerships Total Expenses	0	146,567
NET INCOME (LOSS)	0	(79,185)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	0	(78,393)
Net income (loss) allocated to other Partners	0	(792)
Series 46
Revenues
Rental	439,792	747,286
Interest and other	3,985	14,687
Operating Partnerships Revenues	443,777	761,973
Expenses
Interest	35,896	124,935
Depreciation and amortization	111,121	213,785
Operating expenses	318,457	554,057
Operating Partnerships Total Expenses	465,474	892,777
NET INCOME (LOSS)	(21,697)	(130,804)
Net income (loss) allocated to BF Garden Tax Credit Fund IV L.P.	(21,480)	(129,496)
Net income (loss) allocated to other Partners	$ (217)	$ (1,308)

INVESTMENTS IN OPERATING PART_7

INVESTMENTS IN OPERATING PARTNERSHIPS - Additional Information (Details)	6 Months Ended
	Sep. 30, 2023 USD ($)
Series 29
INVESTMENT IN OPERATING PARTNERSHIPS
Write-off of capital contribution payable	$ 785