**Exhibit 32**

 

**EXHIBIT 32.a**

 

CERTIFICATION PURSUANT TO 18 U.S.C.SECTION 1350AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Annual Report of Boston Capital Tax Credit FundIV L.P. (the “Fund”) on Form 10-K for the period ended March 31, 2004 asfiled with the Securities and Exchange Commission on the date hereof (the“Report”), I, John P. Manning, Principal Executive Officer of the generalpartner of the general partner of the Fund’s general partner, C&M ManagementInc., certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant tosection 906 of the Sarbanes-Oxley Act of 2002, that to the best of myknowledge, after due inquiry:

 

(1)           The Report fully complies with therequirements of section 13(a)-15 or 15(d)-15 of the Securities andExchange Act of 1934; and

 

(2)           The information contained in the Reportfairly presents, in all material respects, the financial condition and resultsof operations of the Fund.

 

 
| Date:              |                               |
|--------------------|------------------------------------|
| July 14, 2004 | /s/ John P. Manning |   |
|               |                               |
|               | John P. Manning          |
|               | Principal Executive Officer        |

 

 

A signed original of this written statement required bySection 906, or other document authenticating, acknowledging, or otherwiseadopting the signature that appears in typed form within the electronic versionof this written statement required by Section 906, has been provided tothe Fund and will be retained by the Fund and furnished to the Securities andExchange Commission or its staff upon request.

 

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**EXHIBIT 32.b**

 

CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

 

In connection with the Annual Report of Boston Capital Tax Credit FundIV L.P. (the “Fund”) on Form 10-K for the period ended March 31, 2004 asfiled with the Securities and Exchange Commission on the date hereof (the“Report”), I, Marc N. Teal, Principal Financial Officer of the general partnerof the general partner of the Fund’s general partner, C&M Management Inc.,certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant tosection 906 of the Sarbanes-Oxley Act of 2002, that to the best of myknowledge, after due inquiry:

 

(1)           The Report fully complies with therequirements of section 13(a)-15 or 15(d)-15 of the Securities andExchange Act of 1934; and

 

(2)           The information contained in the Reportfairly presents, in all material respects, the financial condition and resultsof operations of the Fund.

 

 
| Date:              |                        |
|--------------------|-----------------------------|
| July 14, 2004 | /s/ Marc N. Teal  |   |
|               |                        |
|               | Marc. N. Teal               |
|               | Principal Financial Officer |

 

 

A signed original of this written statement required bySection 906, or other document authenticating, acknowledging, or otherwiseadopting the signature that appears in typed form within the electronic versionof this written statement required by Section 906, has been provided tothe Fund and will be retained by the Fund and furnished to the Securities andExchange Commission or its staff upon request.

 

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