| **INVESTMENTS IN OPERATING PARTNERSHIPS**                            | 6 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| **Equity Method Investments and Joint Ventures [Abstract]**          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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| Equity Method Investments and Joint Ventures Disclosure [Text Block] | NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS

At September 30, 2012 and 2011, the Partnership had limited partnership interests in 7 and 13 Operating Partnerships, respectively, which own operating apartment complexes as follows:

Series

2012

2011

1

-

1

2

-

1

3

7

7

4

-

3

5

-

1

6

 -

 -

 

 7

13

Under the terms of the Partnership's investment in each Operating Partnership, the Partnership was required to make capital contributions to the Operating Partnerships. These contributions were payable in installments over several years upon each Operating Partnership achieving specified levels of construction and/or operations. At September 30, 2012 and 2011, all capital contributions had been paid.

During the six months ended September 30, 2012 the Partnership did not dispose of any Operating Partnerships.

During the six months ended September 30, 2011 the Partnership disposed of five Operating Partnerships. A summary of the dispositions by Series for September 30, 2011 is as follows:

 

Operating Partnership Interest Transferred

 

Sale of Underlying Operating Partnership

 

Partnership Proceeds from Disposition

 

Gain/(Loss) on Disposition

Series 1

3

 

-

 

$

-

 

$

-

Series 2

-

 

-

 

 

-

 

 

-

Series 3

2

 

-

 

 

-

 

 

-

Series 4

-

 

-

 

 

-

 

 

-

Series 5

-

 

-

 

 

-

 

 

-

Series 6

-

 

-

 

 

-

 

 

-

Total

5

 

-

 

$

-

 

$

-

The gain (loss) described above is for financial statement purposes only. There are significant differences between the equity method of accounting and the tax reporting of income and losses from Operating Partnership investments. The largest difference is the ability, for tax purposes, to deduct losses in excess of the Partnership’s investment in the Operating Partnership. As a result, the amount of gain recognized for tax purposes may be significantly higher than the gain recorded in the financial statements.

The Partnership's fiscal year ends March 31st of each year, while all the Operating Partnerships' fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership Agreement, financial results for each of the Operating Partnerships are provided to the Partnership 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, 2012.

The combined condensed unaudited summarized statements of operations of the Operating Partnerships for the six months ended June 30, 2012 and 2011 are as follows:

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$  652,776

$ 1,917,273

   Interest and other

   22,542

   112,559

 

 

 

 

  675,318

 2,029,832

 

 

 

Expenses

 

 

   Interest

63,067

483,149

   Depreciation and amortization

156,328

464,775

   Operating expenses

  567,549

 1,602,694

 

  786,944

 2,550,618

 

 

 

NET LOSS

$(111,626)

$ (520,786)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$(110,510)

$ (515,577)

 

 

 

 

 

 

Net loss allocated to other    Partners

$  (1,116)

$   (5,209)

* Amounts include $110,510 and $515,577 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

The Partnership accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Partnership adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Partnership recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 1

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   249,303

   Interest and other

        -

     8,802

 

 

 

 

        -

   258,105

 

 

 

Expenses

 

 

   Interest

-

33,384

   Depreciation and amortization

-

71,856

   Operating expenses

        -

   222,791

 

        -

   328,031

 

 

 

NET LOSS

$        -

$  (69,926)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$  (69,227)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$     (699)

 * Amounts include $0 and $69,227 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

The Partnership accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Partnership adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Partnership recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 2

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   412,218

   Interest and other

        -

    45,016

 

 

 

 

        -

   457,234

 

 

 

Expenses

 

 

   Interest

-

186,044

   Depreciation and amortization

-

82,936

   Operating expenses

        -

   357,539

 

        -

   626,519

 

 

 

NET LOSS

$        -

$ (169,285)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$ (167,592)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$  (1,693)

* Amounts include $0 and $167,592 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

The Partnership accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Partnership adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Partnership recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 3

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$  652,776

$  735,635

   Interest and other

   22,542

   19,093

 

 

 

 

  675,318

  754,728

 

 

 

Expenses

 

 

   Interest

63,067

92,036

   Depreciation and amortization

156,328

177,919

   Operating expenses

  567,549

  621,624

 

  786,944

  891,579

 

 

 

NET LOSS

$(111,626)

$(136,851)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$(110,510)

$(135,482)

 

 

 

Net loss allocated to other    partners

$  (1,116)

$  (1,369)

 * Amounts include $110,510 and $135,482 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

The Partnership accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Partnership adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Partnership recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 4

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$  290,850

   Interest and other

        -

   14,611

 

 

 

 

        -

  305,461

 

 

 

Expenses

 

 

   Interest

-

68,211

   Depreciation and amortization

-

85,937

   Operating expenses

        -

  201,884

 

        -

  356,032

 

 

 

NET LOSS

$        -

$ (50,571)

 

 

 

Net income loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$ (50,065)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$    (506)

* Amounts include $0 and $50,065 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

The Partnership accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Partnership adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Partnership recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 5

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   229,267

   Interest and other

        -

    25,037

 

 

 

 

        -

   254,304

 

 

 

Expenses

 

 

   Interest

-

103,474

   Depreciation and amortization

-

46,127

   Operating expenses

        -

   198,856

 

        -

   348,457

 

 

 

NET LOSS

$        -

$  (94,153)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$  (93,211)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$    (942)

 * Amounts include $0 and $93,211 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

The Partnership accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Partnership adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Partnership recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 6

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$        -

   Interest and other

        -

        -

 

 

 

 

        -

        -

 

 

 

Expenses

 

 

   Interest

-

-

   Depreciation and amortization

-

-

   Operating expenses

        -

        -

 

        -

        -

 

 

 

NET LOSS

$        -

$        -

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$        -

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$        -

*Amounts include $0, for both 2012 and 2011, of loss not recognized under the equity method of accounting.
The Partnership accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Partnership adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Partnership recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income. |

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| - Definition
The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=7658923&loc=d3e32787-111569Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=7658923&loc=d3e32847-111569
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