<Page>
Exhibit 99
Boston Capital Tax Credit Fund IV L.P. - Series 42
Table VI - Acquisitions of Properties by Programs
<Table>
<Caption>
GROSS MORTGAGE CASH CONTRACT
PROPERTY LEASABLE PROPERTY FINANCING ACQ. DOWN PURCHASE ACQ.
NAME LOCATION SPACE TYPE @ PURCHASE DATE PAYMENT PRICE FEE
- ---------------- ---------------- ---------- -------- ------------ -------- -------------- -------------- -----------
Bellamy Dover, Apt.
Mills Apts. NH 27,000 Complex 1,510,000 4/02 2,893,940 4,403,940 325,808
Breezewood Frederiksted, Apt.
Villas II VI 8,976 Complex 861,610 8/02 505,406 1,367,016 56,900
Cannon Canon City, Apt.
Club CO 21,800 Complex 1,027,500 7/02 528,971 1,556,471 59,553
Centenary St. Louis, Apt.
Towers MO 63,600 Complex 378,027 4/03 110,749 488,776 12,468
Clifton
Family Clifton, Apt.
Housing CO 41,401 Complex 2,560,000 7/02 939,405 3,499,405 105,761
Coopers Las Colinas, Apt.
Crossing CA 110,145 Complex 128,727 4/03 87,199 215,926 9,817
Dorchester Port Huron, Apt.
Apts. MI 59,236 Complex 2,120,000 4/02 2,896,666 5,016,666 326,115
Harbor Benton
Pointe II Township, Apt.
Apts. MI 23,375 Complex 652,698 6/02 1,731,786 2,384,484 194,969
Helios Lafayette, Apt.
Station CO 25,770 Complex 2,685,000 7/02 607,369 3,292,369 68,379
Hillridge Los Lunas, Apt.
Apts NM 33,630 Complex 129,045 4/03 112,211 241,256 12,633
Hollywood San Diego, Apt.
Palms Apts. CA 29,426 Complex 550,000 4/03 1,283,388 1,833,388 144,487
Lynelle
Landing Charlestown, Apt.
Apts. WV 89,944 Complex 1,613,096 10/01 2,036,996 3,650,092 229,331
Marwood Sr. Upper Marlboro Apt.
Apts MD 12,262 Complex 1,373,145 09/04 160,174 1,533,319 18,033
Natchez Natchez, Apt.
Place MS 29,792 Complex 849,628 8/02 739,841 1,589,469 83,293
<Caption>
OTHER OTHER TOTAL
PROPERTY COSTS COSTS ACQUISITION
NAME EXPENSED CAPITALIZED COST
- ---------------- -------- ----------- -----------
Bellamy
Mills Apts. 0 68,995 3,288,742
Breezewood
Villas II 0 12,049 574,355
Cannon
Club 0 12,611 601,135
Centenary
Towers 0 2,640 125,858
Clifton
Family
Housing 0 22,396 1,067,562
Coopers
Crossing 0 2,079 99,095
Dorchester
Apts. 0 69,060 3,291,841
Harbor
Pointe II
Apts. 0 41,288 1,968,043
Helios
Station 0 14,480 690,229
Hillridge
Apts 0 2,675 127,519
Hollywood
Palms Apts. 0 30,597 1,458,473
Lynelle
Landing
Apts. 0 48,564 2,314,891
Marwood Sr.
Apts 0 3,819 182,026
Natchez
Place 0 17,639 840,773
</Table>
<Page>
<Table>
<Caption>
GROSS MORTGAGE CASH CONTRACT
PROPERTY LEASABLE PROPERTY FINANCING ACQ. DOWN PURCHASE ACQ.
NAME LOCATION SPACE TYPE @ PURCHASE DATE PAYMENT PRICE FEE
- ---------------- ---------------- ---------- -------- ------------ -------- -------------- -------------- -----------
Northfield Jackson, Apt.
Housing MS 9,950 Complex 22,397 4/03 24,330 46,727 2,739
Park Gaylord, Apt.
Meadows MI 69,048 Complex 246,347 4/03 228,511 474,858 25,726
Park Plaza West Memphis, Apt.
IV AR 29,976 Complex 810,000 6/02 1,223,897 2,033,897 137,790
Parkhurst Amherst, Apt.
Place NH 29,808 Complex 3,563,000 1/02 558,011 4,121,011 62,822
Strawberry Clayton, Apt.
Lane NY 49,430 Complex 1,506,531 12/01 672,831 2,179,362 75,749
Sunrise Buene Vista, Apt.
Manor CO 20,200 Complex 1,726,000 7/02 755,799 2,481,799 85,090
Tiffany Lakewood, Apt.
Square CO 40,846 Complex 2,040,000 7/02 563,817 2,603,817 63,476
Wingfield Kinder, Apt.
Apts. II LA 57,162 Complex 870,000 8/02 1,422,373 2,292,373 160,135
<Caption>
OTHER OTHER TOTAL
PROPERTY COSTS COSTS ACQUISITION
NAME EXPENSED CAPITALIZED COST
- ---------------- -------- ----------- -----------
Northfield
Housing 0 580 27,649
Park
Meadows 0 5,448 259,685
Park Plaza
IV 0 29,179 1,390,866
Parkhurst
Place 0 13,304 634,137
Strawberry
Lane 0 16,041 764,621
Sunrise
Manor 0 18,019 858,908
Tiffany
Square 0 13,442 640,735
Wingfield
Apts. II 0 33,911 1,616,419
</Table>
<Page>
Boston Capital Tax Credit Fund IV L.P. - Series 43
Table VI - Acquisitions of Properties by Programs
<Table>
<Caption>
GROSS MORTGAGE CASH CONTRACT
PROPERTY LEASABLE PROPERTY FINANCING ACQ. DOWN PURCHASE ACQ.
NAME LOCATION SPACE TYPE @ PURCHASE DATE PAYMENT PRICE FEE
- ---------------- ---------------- ---------- -------- ------------ -------- -------------- -------------- -----------
Alexander Lawrenceville, Apt.
Mills Apts. GA 104,079 Complex 4,416,000 12/02 1,722,182 6,138,182 193,888
Ashbury Aurora, Apt.
Park CO 31,064 Complex 2,500,000 7/02 747,260 3,247,260 84,129
Aspen Aurora, Apt.
Meadows CO 54,620 Complex 3,815,000 7/02 1,478,473 5,293,473 166,451
Bohannon Bowling Green, Apt.
Place KY 11,780 Complex 300,000 5/03 909,561 1,209,561 102,401
Carpenter Natchez, Apt.
School MS 21,312 Complex 1,394,500 1/03 1,304,078 2,698,578 146,817
Charlevoix Charlevoix, Apt.
Apts MI 24,232 Complex 1,391,406 6/02 302,357 1,693,763 34,040
Cloverlane Lakeview Apt.
Apts. MI 17,400 Complex 510,994 6/02 356,228 867,222 40,105
Dorchester Port Huron Apt.
Apts. MI 59,236 Complex 2,120,000 4/02 2,896,667 5,016,667 326,115
Geneva Sr.
Citizens Geneva, Apt.
Apts. NY 22,588 Complex 1,498,594 4/03 2,058,580 3,557,174 231,761
Gilbert Corbin, Apt.
Apts. KY 38,904 Complex 887,000 8/03 2,780,800 3,667,800 313,070
Hollywood San Diego, Apt.
Palms Apts. CA 29,426 Complex 1,137,500 8/03 2,654,279 3,791,779 298,826
John Funk Stockport, Apt.
Village NY 7,420 Complex 1,117,196 8/02 1,081,986 2,199,182 121,813
Kearney Commerce City, Apt.
Plaza CO 27,591 Complex 1,596,100 7/02 603,440 2,199,540 67,937
Lakewood Saranac, MI Apt.
Apts. 17,434 Complex 848,174 6/02 475,606 1,323,780 53,545
Library Mandan, Apt.
Square ND 38,364 Complex 1,955,117 9/03 2,645,382 4,600,499 297,824
<Caption>
OTHER OTHER TOTAL
PROPERTY COSTS COSTS ACQUISITION
NAME EXPENSED CAPITALIZED COST
- ---------------- -------- ----------- -----------
Alexander
Mills Apts. 0 41,059 1,957,129
Ashbury
Park 0 17,815 849,204
Aspen
Meadows 0 35,248 1,680,172
Bohannon
Place 0 21,685 1,033,647
Carpenter
School 0 31,091 1,481,985
Charlevoix
Apts 0 7,209 343,606
Cloverlane
Apts. 0 8,493 404,826
Dorchester
Apts. 0 69,060 3,291,841
Geneva Sr.
Citizens
Apts. 0 49,079 2,339,417
Gilbert
Apts. 0 66,297 3,160,167
Hollywood
Palms Apts. 0 63,281 3,016,386
John Funk
Village 0 25,796 1,229,595
Kearney
Plaza 0 14,387 685,764
Lakewood
Apts. 0 11,339 540,490
Library
Square 0 63,069 3,006,275
</Table>
<Page>
<Table>
<Caption>
GROSS MORTGAGE CASH CONTRACT
PROPERTY LEASABLE PROPERTY FINANCING ACQ. DOWN PURCHASE ACQ.
NAME LOCATION SPACE TYPE @ PURCHASE DATE PAYMENT PRICE FEE
- ---------------- ---------------- ---------- -------- ------------ -------- -------------- -------------- -----------
Parkside Coleman Apt.
Apts. MI 23,832 Complex 1,007,000 7/02 837,049 1,844,049 94,237
Parkside Plaza New York Apt.
Apts NY 27,285 Complex 9,380 10/04 21,846 31,226 2,459
Riverview Blissfield Apt.
Apts. MI 22,000 Complex 759,000 7/02 512,948 1,271,948 57,749
Seven Pts. Seven Points, Apt.
Apts. TX 25,256 Complex 1,047,000 4/02 699,220 1,746,220 78,720
Sheridan Englewood Apt.
Gardens CO 38,220 Complex 2,070,000 7/02 672,657 2,742,657 75,730
Strawberry Norway, Apt.
Lake MI 24,080 Complex 1,100,382 7/03 730,817 1,831,199 82,277
The Whitley, Apt.
Landings KY 18,580 Complex 1,225,057 4/03 289,816 1,514,873 32,628
<Caption>
OTHER OTHER TOTAL
PROPERTY COSTS COSTS ACQUISITION
NAME EXPENSED CAPITALIZED COST
- ---------------- -------- ----------- -----------
Parkside
Apts. 0 19,956 951,242
Parkside Plaza
Apts 0 521 24,826
Riverview
Apts. 0 12,229 582,926
Seven Pts.
Apts. 0 16,670 794,610
Sheridan
Gardens 0 16,037 764,423
Strawberry
Lake 0 17,423 830,518
The
Landings 0 6,910 329,354
</Table>
<Page>
Boston Capital Tax Credit Fund IV L.P. - Series 44
Table VI - Acquisitions of Properties by Programs
<Table>
<Caption>
GROSS MORTGAGE CASH CONTRACT
PROPERTY LEASABLE PROPERTY FINANCING ACQ. DOWN PURCHASE ACQ.
NAME LOCATION SPACE TYPE @ PURCHASE DATE PAYMENT PRICE FEE
- ---------------- ---------------- ---------- -------- ------------ -------- -------------- -------------- -----------
Alexander Lawrence- Apt.
Mills Ville, GA 256,368 Complex 5,445,480 1/03 2,104,899 7,550,369 236,974
Aurora Aurora, Apt.
Village CO 53,600 Complex 4,621,000 1/03 1,773,191 6,394,191 199,631
Families
First West Memphis, Apt.
II AR 80,784 Complex 2,470,200 5/03 2,219,556 4,689,756 249,884
Memphis Memphis, Apt.
102 TN 124,848 Complex 2,200,000 6/03 3,699,630 5,899,630 416,515
Northrock Topeka, Apt.
Apts Three KS 5,239 Complex 1,031,026 6/03 1,617,277 2,648,303 182,078
Orchard Ukiah, Apt.
Manor CA 119,027 Complex 7,324,691 10/03 2,534,857 9,859,548 285,381
Oxford New Oxford, Apt.
Manor PA 20,880 Complex 1,367,347 2/03 455,880 1,823,227 51,324
Villages @ Bealeton, Apt.
Aspen Club PA 43,800 Complex 1,980,000 4/03 1,610,783 3,590,783 181,346
<Caption>
OTHER OTHER TOTAL
PROPERTY COSTS COSTS ACQUISITION
NAME EXPENSED CAPITALIZED COST
- ---------------- -------- ----------- -----------
Alexander
Mills 0 50,183 2,392,046
Aurora
Village 0 42,275 2,015,097
Families
First
II 0 52,917 2,522,356
Memphis
102 0 88,203 4,204,348
Northrock
Apts Three 0 38,558 1,837,912
Orchard
Manor 0 60,434 2,880,672
Oxford
Manor 0 10,869 518,073
Villages @
Aspen Club 0 38,403 1,830,532
</Table>
<Page>
Boston Capital Tax Credit Fund IV L.P. - Series 45
Table VI - Acquisitions of Properties by Programs
<Table>
<Caption>
GROSS MORTGAGE CASH CONTRACT
PROPERTY LEASABLE PROPERTY FINANCING ACQ. DOWN PURCHASE ACQ.
NAME LOCATION SPACE TYPE @ PURCHASE DATE PAYMENT PRICE FEE
- ---------------- ---------------- ---------- -------- ------------ -------- -------------- -------------- -----------
Baldwin Pontiac, Apt.
Villas MI 74,882 Complex 248,900 12/03 106,137 355,037 7,591
Bartlett Pascagoula, Apt.
Bayou MS 57,848 Complex 924,952 7/03 2,708,136 3,633,088 193,694
Breezewood Frederiksted, Apt.
Villas II VI 8,976 Complex 138,390 12/03 53,729 192,119 3,843
Brookside Atlanta, Apt.
Park GA 220,385 Complex 12,000,000 12/03 3,666,889 15,666,889 262,268
Brookside Boykins, Apt.
Square VA 24,280 Complex 1,346,243 8/03 743,039 2,089,282 53,145
Brookstone Port Huron, Apt.
Place II MI 70,352 Complex 78,216 12/03 100,874 179,090 7,215
Chevy Rochester, Apt.
Place NY 81,793 Complex 1,056,665 12/03 81,177 1,137,842 5,806
Eastview Family
Housing Watonga Apt.
Apartments OK 13,468 Complex 647,246 09/04 187,429 834,675 13,406
Fairview Childress, Apt.
Manor TX 30,432 Complex 872,248 7/03 835,916 1,708,164 59,787
Harbor Benton
Pointe Township, Apt.
II MI 55,260 Complex 67,552 12/03 179,234 246,786 12,819
William B.
Quarton Cedar Rapids Apt.
Place IA 10,190 Complex 915,000 1/04 1,197,000 2,112,000 85,613
Willow Oak
and Oroville Oroville Apt.
Apartments CA 95,000 Complex 4,635,538 7/04 1,634,739 6,270,277 116,922
Heritage
Christian Brighton Apt.
Home II NY 1,716 Complex 591,550 2/04 745,500 1,337,050 53,321
Kings Sheridan, Apt.
Point CO 29,000 Complex 2,525,000 8/03 869,320 3,394,320 62,177
La Borger, Apt.
Mirage TX 39,768 Complex 1,000,000 7/03 748,114 1,748,114 53,507
Lake View Shepartsville, Apt.
Station KY 26,320 Complex 844,000 7/03 1,406,020 2,250,020 100,563
Lawrence-
ville Lawrenceville, Apt.
Manor VA 16,776 Complex 995,700 8/03 771,670 1,767,370 55,192
Lincoln Shinnstion, Apt.
Apts WV 24,304 Complex 1,100,000 12/03 877,839 1,977,839 62,786
<Caption>
OTHER OTHER TOTAL
PROPERTY COSTS COSTS ACQUISITION
NAME EXPENSED CAPITALIZED COST
- ---------------- -------- ----------- -----------
Baldwin
Villas 0 2,530 116,259
Bartlett
Bayou 0 64,565 2,966,395
Breezewood
Villas II 0 1,281 58,853
Brookside
Park 0 87,423 4,016,579
Brookside
Square 0 17,715 813,898
Brookstone
Place II 0 2,405 110,494
Chevy
Place 0 1,935 88,918
Eastview Family
Housing
Apartments 0 4,469 205,303
Fairview
Manor 0 19,929 915,632
Harbor
Pointe
II 0 4,273 196,327
William B.
Quarton
Place 0 28,538 1,311,151
Willow Oak
and Oroville
Apartments 0 38,974 1,790,635
Heritage
Christian
Home II 0 17,774 816,594
Kings
Point 0 20,726 952,222
La
Mirage 0 17,836 819,457
Lake View
Station 0 33,521 1,540,104
Lawrence-
ville
Manor 0 18,397 845,260
Lincoln
Apts 0 20,929 961,553
</Table>
<Page>
<Table>
<Caption>
GROSS MORTGAGE CASH CONTRACT
PROPERTY LEASABLE PROPERTY FINANCING ACQ. DOWN PURCHASE ACQ.
NAME LOCATION SPACE TYPE @ PURCHASE DATE PAYMENT PRICE FEE
- ---------------- ---------------- ---------- -------- ------------ -------- -------------- -------------- -----------
Lone Lone Grove, Apt.
Terrace OK 21,760 Complex 983,000 7/03 1,286,890 2,269,890 92,042
Lorie Bowling Green, Apt.
Village KY 30,080 Complex 1,285,356 7/03 447,021 1,732,377 31,972
Marina Halfmoon, Apt.
Woods NY 21,600 Complex 3,778 12/03 4,439 8,217 317
Mill Plainwell, Apt.
Race MI 19,200 Complex 812,686 7/03 353,976 1,166,662 25,317
Orchard Farmington, Apt.
View MO 40,192 Complex 1,000,000 7/03 2,226,944 3,226,944 159,278
Ridge St. Louis, Apt.
Crest MO 59,096 Complex 4,075,801 8/03 2,151,043 6,226,844 153,849
Sulphur Sulphur, Apt.
Terrace OK 21,760 Complex 1,258,692 7/03 430,070 1,688,762 30,760
University Greely, Apt.
Plaza CO 20,026 Complex 1,170,000 7/03 459,298 1,629,298 32.850
<Caption>
OTHER OTHER TOTAL
PROPERTY COSTS COSTS ACQUISITION
NAME EXPENSED CAPITALIZED COST
- ---------------- -------- ----------- -----------
Lone
Terrace 0 30,681 1,409,613
Lorie
Village 0 10,657 489,651
Marina
Woods 0 106 4,862
Mill
Race 0 8,439 387,733
Orchard
View 0 53,093 2,439,315
Ridge
Crest 0 51,283 2,356,176
Sulphur
Terrace 0 10,253 471,083
University
Plaza 0 10,950 503,099
</Table>
<Page>
Boston Capital Tax Credit Fund IV L.P. - Series 46
Table VI - Acquisitions of Properties by Programs
<Table>
<Caption>
GROSS MORTGAGE CASH CONTRACT
PROPERTY LEASABLE PROPERTY FINANCING ACQ. DOWN PURCHASE ACQ.
NAME LOCATION SPACE TYPE @ PURCHASE DATE PAYMENT PRICE FEE
- ---------------- ---------------- ---------- -------- ------------ -------- -------------- -------------- -----------
Clayton Station Munfordville Apt.
Apartments KY 24,696 Complex 911,200 4/04 1,262,875 2,174,075 89,613
Deer Meadow Tishomingo Apt.
Apartments OK 21,690 Complex 1,000,000 4/04 369,627 1,369,627 26,228
Elma Elma Apt.
Gardens WA 31,350 Complex 1,316,740 6/04 576,033 1,892,773 40,875
Jackson- Jacksonville, Apt.
ville Sq TX 35,476 Complex 1,136,761 12/03 660,678 1,797,439 47,254
Kensington Kansas City, Apt.
Heights MO 76,114 Complex 4,900,000 10/03 2,338,787 7,238,787 167,277
Kimberly Place Danbury Apt.
Apartments CT 68,796 Complex 2,376,678 6/04 2,376,678 4,753,356 168,647
Ocean East Portland Apt.
Housing I ME 36,078 Complex 3,857,114 2/04 3,857,114 7,714,228 273,698
Panola Carthage, Apt.
Apts. TX 29,632 Complex 813,281 12/03 461,573 1,274,854 33,013
Rosehill, Topeka, Apt.
Apts. KS 47,712 Complex 2,435,000 12/03 2,540,504 4,975,504 181,705
Sandy Hill Greenville Apt.
Apartments KY 28,391 Complex 734,718 4/04 1,825,743 2,560,461 129,553
Tanglewood
Village Panama Apt.
Apartments OK 17,808 Complex 1,202,658 9/04 423,108 1,625,766 30,023
Wagoner
Village Wagoner Apt.
Apartments OK 23,658 Complex 993,807 1/04 329,778 1,323,585 23,401
<Caption>
OTHER OTHER TOTAL
PROPERTY COSTS COSTS ACQUISITION
NAME EXPENSED CAPITALIZED COST
- ---------------- -------- ----------- -----------
Clayton Station
Apartments 0 33,190 1,385,678
Deer Meadow
Apartments 0 9,714 405,570
Elma
Gardens 0 15,139 632,047
Jackson-
ville Sq 0 15,751 723,683
Kensington
Heights 0 55,759 2,561,824
Kimberly Place
Apartments 0 62,462 2,607,787
Ocean East
Housing I 0 101,370 4,232,182
Panola
Apts. 0 11,004 505,591
Rosehill,
Apts. 0 60,568 2,782,777
Sandy Hill
Apartments 0 47,983 2,003,279
Tanglewood
Village
Apartments 0 11,120 464,251
Wagoner
Village
Apartments 0 8,667 361,846
</Table>
<Page>
Boston Capital Tax Credit Fund V L.P. - Series 47
Table VI - Acquisitions of Properties by Programs
<Table>
<Caption>
GROSS MORTGAGE CONTRACT
LEASABLE PROPERTY FINANCING @ ACQ CASH DOWN PURCHASE
PROPERTY LOCATION SPACE TYPE PURCHASE DATE PAYMENT PRICE
- ------------------------------ ----------------- -------- ------------ ----------- ------ --------- ----------
Sandpiper Apartments Carrollton AL 49,860 Apt. Complex 1,278,903 Apr-04 1,837,668 3,116,571
Mira Vista Apartments Santa Anna TX 16,664 Apt. Complex 540,000 Jul-04 514,849 1,054,849
Countrybrook Apartments Champaign IL 129,976 Apt. Complex 7,510,000 Jun-04 2,163,644 9,673,644
Continental Terrace Apartments Fort Worth TX 201,840 Apt. Complex 7,741,900 May-04 3,049,999 10,791,899
Pecan Creek Apartments Hillsboro TX 36,720 Apt. Complex 1,746,216 Jul-04 1,065,793 2,812,009
The Vistas Apartments Marble Falls TX 115,424 Apt. Complex 6,000,000 Mar-04 2,227,341 8,227,341
Marion Apartments Marion MI 22,900 Apt. Complex 1,330,509 Jul-04 424,193 1,754,702
The Masters Apartments Kerrville TX 70,122 Apt. Complex 4,000,000 Dec-04 2,031,072 6,031,072
Mayfair Park Apartments Houston TX 171,616 Apt. Complex 4,749,384 Mar-04 2,423,474 7,172,858
McEver Vineyards Apartments Gainesville GA 195,495 Apt. Complex 8,470,000 Jul-04 3,196,431 11,666,431
Parkland Manor Leitchfield KY 49,926 Apt. Complex 2,696,900 Jul-04 2,609,000 5,305,900
La Maison Apartments Lake Charles LA 70,170 Apt. Complex 2,636,000 Jun-04 2,339,766 4,975,766
Wellington Park Apartments Houston TX 117,150 Apt. Complex 6,675,000 Feb-04 2,479,752 9,154,752
OTHER OTHER TOTAL
ACQ COSTS COSTS ACQ
PROPERTY FEE EXPENSED CAPITALIZED COST
- ------------------------------ ------- --------- ----------- ---------
Sandpiper Apartments 156,606 0 48,939 2,043,213
Mira Vista Apartments 43,875 0 13,711 572,435
Countrybrook Apartments 184,385 0 57,620 2,405,649
Continental Terrace Apartments 259,920 0 81,225 3,391,144
Pecan Creek Apartments 90,827 0 28,383 1,185,003
The Vistas Apartments 189,813 0 59,317 2,476,471
Marion Apartments 36,150 0 11,297 471,639
The Masters Apartments 173,087 0 54,090 2,258,249
Mayfair Park Apartments 206,528 0 64,540 2,694,541
McEver Vineyards Apartments 272,399 0 85,125 3,553,955
Parkland Manor 222,338 0 69,481 2,900,819
La Maison Apartments 199,394 0 62,311 2,601,471
Wellington Park Apartments 211,324 0 66,039 2,757,114
</Table>
<Page>
Boston Capital Tax Credit Fund V L.P. - Series 48
Table VI - Acquisitions of Properties by Programs
<Table>
<Caption>
GROSS MORTGAGE CONTRACT
LEASABLE PROPERTY FINANCING @ ACQ CASH DOWN PURCHASE
PROPERTY LOCATION SPACE TYPE PURCHASE DATE PAYMENT PRICE
- ------------------------------ ------------------- -------- ------------ ----------- ------ --------- ---------
Colusa Avenue Apartments Chowchilla CA 29,676 Apt. Complex 2,012,575 Aug-04 661,231 2,673,806
Contempo Apartments Hammond LA 38,640 Apt. Complex 1,781,225 Aug-04 594,153 2,375,378
The Masters Apartments Kerrville TX 70,122 Apt. Complex 4,000,000 Dec-04 2,031,072 6,031,072
Mayfair Park Apartments Houston TX 85,808 Apt. Complex 4,749,384 Jun-04 2,423,474 7,172,858
McEver Vineyards Apartments Gainesville GA 68,550 Apt. Complex 2,530,000 Jul-04 954,778 3,484,778
Mason's Pointe II Apartments Hopkinsville KY 39,360 Apt. Complex 1,365,200 Jun-04 1,850,390 3,215,590
The Links Apartments Umatilla OR 17,970 Apt. Complex 1,997,234 Nov-04 707,498 2,704,732
Starlite Village Apartments Elizabethtowne KY 29,080 Apt. Complex 1,462,140 Jul-04 2,141,185 3,603,325
Valleyview Apartments Canneyville KY 17,056 Apt. Complex 725,400 Oct-04 492,200 1,217,600
Wellington Park Apartments Houston TX 117,150 Apt. Complex 6,675,000 Jun-04 2,479,752 9,154,752
Wyndam Place Senior Residences Emporia KS 33,110 Apt. Complex 950,000 Aug-04 2,937,840 3,887,840
<Caption>
OTHER OTHER TOTAL
ACQ COSTS COSTS ACQ
PROPERTY FEE EXPENSED CAPITALIZED COST
- ------------------------------ ------- -------- ----------- ---------
Colusa Avenue Apartments 56,350 0 17,609 735,190
Contempo Apartments 50,634 0 15,823 660,610
The Masters Apartments 173,087 0 54,090 2,258,249
Mayfair Park Apartments 206,528 0 64,540 2,694,541
McEver Vineyards Apartments 81,366 0 25,427 1,061,571
Mason's Pointe II Apartments 157,690 0 49,278 2,057,358
The Links Apartments 60,293 0 18,841 786,632
Starlite Village Apartments 182,471 0 57,022 2,380,678
Valleyview Apartments 41,945 0 13,108 547,253
Wellington Park Apartments 211,324 0 66,039 2,757,114
Wyndam Place Senior Residences 250,362 0 78,238 3,266,440
</Table>
<Page>
Boston Capital Tax Credit Fund V L.P. - Series 49
Table VI - Acquisitions of Properties by Programs
<Table>
<Caption>
GROSS MORTGAGE CONTRACT
LEASABLE PROPERTY FINANCING @ ACQ CASH DOWN PURCHASE
PROPERTY LOCATION SPACE TYPE PURCHASE DATE PAYMENT PRICE
- ------------------------------------------ ------------ -------- ------------ ----------- ------ --------- ----------
Columbia Senior Residences at Mt. Pleasant Atlanta GA 113,976 Apt. Complex 1,234,374 Dec-04 7,799,221 9,033,595
Park Plaza Village Temple OK 12,024 Apt. Complex 775,000 Nov-04 272,215 1,047,215
Post Oak Apartments I TX 233,784 Apt. Complex 13,600,000 Dec-04 5,090,055 18,690,055
Rosehill Senior Apartments Phase II Topeka KS 47,712 Apt. Complex 2,450,000 Sep-04 2,375,513 4,825,513
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OTHER OTHER TOTAL
ACQ COSTS COSTS ACQ
PROPERTY FEE EXPENSED CAPITALIZED COST
- ------------------------------------------ ------- -------- ----------- ---------
Columbia Senior Residences at Mt. Pleasant 664,647 0 207,702 8,671,571
Park Plaza Village 23,198 0 7,249 302,662
Post Oak Apartments I 433,773 0 135,554 5,659,382
Rosehill Senior Apartments Phase II 202,441 0 63,263 2,641,216
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