SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549

                                    FORM 10-Q

(Mark One)


  X   QUARTERLY   REPORT   PURSUANT  TO  SECTION  13 OR 15(d) OF THE  SECURITIES
----- EXCHANGE ACT OF 1934


     For the quarterly period ended December 31, 2002

                                       OR

----- TRANSITION   REPORT   PURSUANT  TO  SECTION  13 OR 15(d) OF THE SECURITIES
      EXCHANGE ACT OF 1934


                         Commission File Number 0-24652


                          FREEDOM TAX CREDIT PLUS L.P.
                          ----------------------------
             (Exact name of registrant as specified in its charter)


           Delaware                                                13-3533987
-------------------------------                                -----------------
(State or other jurisdiction of                                (I.R.S. Employer
incorporation or organization)                                  Identification
No.)


625 Madison Avenue, New York, New York                                10022
----------------------------------------                          --------------
(Address of principal executive offices)                            (Zip Code)


Registrant's telephone number, including area code (212)421-5333


     Indicate  by check mark  whether the  registrant  (1) has filed all reports
required to be filed by Section 13 or 15(d) of the  Securities  Exchange  Act of
1934  during  the  preceding  12 months  (or for such  shorter  period  that the
registrant was required to file such reports),  and (2) has been subject to such
filing requirements for the past 90 days. Yes X No
                                             ---  ---

<PAGE>


                         PART I - FINANCIAL INFORMATION
Item 1.  Financial Statements

                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                      CONSOLIDATED CONDENSED BALANCE SHEETS
<TABLE>
<CAPTION>
                                                   ============    ============
                                                   December 31,      March 31,
                                                       2002            2002
                                                   ------------    ------------
                                                    (Unaudited)
<S>                                                <C>             <C>
ASSETS

Property and equipment - (at cost,
  net of accumulated depreciation
  of $57,829,893 and $54,178,153,
  respectively)                                    $ 85,028,561    $ 88,272,567
Cash and cash equivalents                             2,512,094       1,833,843
Investment in marketable securities                      94,962         109,005
Cash held in escrow                                   5,250,490       4,671,259
Deferred costs (net of accumulated
  amortization of $1,788,306
  and $1,655,647, respectively)                       1,153,633       1,286,292
Other assets                                          1,170,645       1,002,139
                                                   ------------    ------------

Total Assets                                       $ 95,210,385    $ 97,175,105
                                                   ============    ============
</TABLE>

                                       2
<PAGE>

                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                      CONSOLIDATED CONDENSED BALANCE SHEETS
                                   (continued)
<TABLE>
<CAPTION>
                                                   ============    ============
                                                   December 31,      March 31,
                                                       2002            2002
                                                   ------------    ------------
                                                    (Unaudited)
<S>                                                <C>             <C>
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)

Liabilities:
  Mortgage notes payable                           $ 67,641,929    $ 68,063,227
  Accounts payable and other
   liabilities                                        2,615,808       1,649,957
  Due to local general partners and
   affiliates                                         3,559,214       3,819,933
  Due to general partners and
   affiliates (Note 2)                                6,712,238       6,020,763
                                                   ------------    ------------

Total Liabilities                                    80,529,189      79,553,880
                                                   ------------    ------------

Minority interests                                    7,969,167       8,015,243
                                                   ------------    ------------

Partners' Capital (Deficit):
  Limited partners (72,896 BACs
   issued and outstanding)                            7,335,354      10,186,465
  General partners                                     (613,427)       (584,628)
  Accumulated other comprehensive
   income:
  Unrealized (gain) loss on marketable
   securities                                            (9,898)          4,145
                                                   ------------    ------------

Total Partners' Capital (Deficit)                     6,712,029       9,605,982
                                                   ------------    ------------

Total Liabilities and Partners'
  Capital (Deficit)                                $ 95,210,385    $ 97,175,105
                                                   ============    ============
</TABLE>

The  accompanying  notes are an integral  part of these  consolidated  condensed
financial statements.

                                       3
<PAGE>

                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                      CONSOLIDATED CONDENSED STATEMENTS OF
                                   OPERATIONS
                                   (Unaudited)
<TABLE>
<CAPTION>

                            ============================    ============================
                                  Three Months Ended             Nine Months Ended
                                      December 31,                  December 31,
                            ----------------------------    ----------------------------
                                2002            2001            2002            2001
                            ----------------------------    ----------------------------
<S>                         <C>             <C>             <C>             <C>
Revenues
Rental income               $  3,557,927    $  3,378,093    $ 10,630,258    $ 10,157,330
Other                            363,086         379,622       1,041,218       1,116,287
                            ------------    ------------    ------------    ------------
Total revenues                 3,921,013       3,757,715      11,671,476      11,273,617
                            ------------    ------------    ------------    ------------
Expenses
General and
  administrative                 640,432         620,164       2,024,814       2,005,730
General and
  administrative-
  related parties
  Note 2)                        396,350         372,666       1,232,405       1,102,762
Operating and
  other                          323,816         365,484       1,063,659       1,130,435
Repairs and
  maintenance                    675,201         585,561       1,904,865       1,583,951
Real estate taxes                251,520         244,077         742,956         744,420
Insurance                        111,135          95,845         369,082         316,068
Financial                      1,150,932       1,162,554       3,458,707       3,513,783
Depreciation and
  amortization                 1,261,144       1,285,602       3,784,399       3,856,799
                            ------------    ------------    ------------    ------------
Total expenses                 4,810,530       4,731,953      14,580,887      14,253,948
                            ------------    ------------    ------------    ------------

Loss before
  minority interest             (889,517)       (974,238)     (2,909,411)     (2,980,331)

Minority interest
  in loss of
  subsidiary
  partnerships                     9,468           9,687          29,501          30,999
                            ------------    ------------    ------------    ------------

Net loss                    $   (880,049)   $   (964,551)   $ (2,879,910)   $ (2,949,332)
                            ============    ============    ============    ============

Net loss - limited
  partners                  $   (871,249)   $   (954,906)   $ (2,851,111)   $ (2,919,839)
                            ============    ============    ============    ============

Number of BACs
  outstanding                     72,896          72,896          72,896          72,896
                            ============    ============    ============    ============

Basic net loss
  per BAC                   $     (11.95)   $     (13.09)   $     (39.11)   $     (40.05)
                            ============    ============    ============    ============
</TABLE>


The  accompanying  notes are an integral  part of these  consolidated  condensed
financial statements.


                                       4
<PAGE>


                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
   CONSOLIDATED CONDENSED STATEMENT OF CHANGES IN PARTNERS' CAPITAL (DEFICIT)
                                   (Unaudited)
<TABLE>
<CAPTION>
                                                                                            Accumulated
                                                                                               Other
                                                              Limited         General       Comprehensive   Comprehensive
                                               Total          Partners        Partners      Income (loss)       Loss
                                            ------------    ------------    ------------    ------------    ------------
<S>                                         <C>             <C>             <C>             <C>             <C>
Partners' capital (deficit) April 1, 2002   $  9,605,982    $ 10,186,465    $   (584,628)   $      4,145

Comprehensive Loss:
Net loss - Nine months ended
  December 31, 2002                           (2,879,910)     (2,851,111)        (28,799)                   $ (2,879,910)

Net unrealized loss on marketable
  securities                                     (14,043)              0               0         (14,043)        (14,043)
                                            ------------    ------------    ------------    ------------    ------------

Total Comprehensive Loss                                                                                    $ (2,893,953)
                                                                                                            ============
Partners' capital - (deficit)
  December 31, 2002                         $  6,712,029    $  7,335,354    $   (613,427)   $     (9,898)
                                            ============    ============    ============    ============
</TABLE>

The  accompanying  notes are an integral  part of these  consolidated  condensed
financial statements.



                                       5
<PAGE>


                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                      CONSOLIDATED CONDENSED STATEMENTS OF
                                   CASH FLOWS
                                   (Unaudited)
<TABLE>
<CAPTION>
                                                     ===========================
                                                          Nine Months Ended
                                                             December 31,
                                                     ---------------------------
                                                         2002           2001
                                                     ---------------------------
<S>                                                  <C>            <C>
Cash flows from operating activities:

Net loss                                             $(2,879,910)   $(2,949,332)

Adjustments to reconcile net loss
  to net cash provided by
  operating activities:

Depreciation and amortization                          3,784,399      3,856,799
Minority interest in loss of
  subsidiaries                                           (29,501)       (30,999)
Increase in other assets                                (168,506)       (27,203)
Increase in cash held
  in escrow                                             (579,231)      (385,626)
Increase in accounts payable
  and other liabilities                                  965,851        748,596
Increase in due to general partners
  and affiliates                                         691,475        674,368
Increase in due to local general
  partners and affiliates                                 82,623         38,405
Decrease in due to local general
  partners and affiliates                               (343,342)      (347,058)
                                                     -----------    -----------

Net cash provided by
  operating activities                                 1,523,858      1,577,950
                                                     -----------    -----------

Cash flows from investing activities:

Acquisition of property and
  equipment                                             (407,734)      (666,692)
                                                     -----------    -----------
</TABLE>

                                       6
<PAGE>


                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                      CONSOLIDATED CONDENSED STATEMENTS OF
                                   CASH FLOWS
                                   (Unaudited)
                                   (continued)
<TABLE>
<CAPTION>
                                                     ===========================
                                                          Nine Months Ended
                                                             December 31,
                                                     ---------------------------
                                                         2002           2001
                                                     ---------------------------
<S>                                                  <C>            <C>

Cash flows from financing activities:

Repayments of mortgage notes                            (421,298)      (614,520)
Decrease in capitalization of
  consolidated subsidiaries
  attributable to minority interest                      (16,575)       (20,297)
                                                     -----------    -----------

Net cash used in financing
  activities                                            (437,873)      (634,817)
                                                     -----------    -----------

Net increase in cash and cash
  equivalents                                            678,251        276,441

Cash and cash equivalents at
  beginning of period                                  1,833,843      1,671,096
                                                     -----------    -----------

Cash and cash equivalents at
  end of period                                      $ 2,512,094    $ 1,947,537
                                                     ===========    ===========

Supplemental disclosure of cash flow information:
Cash paid during period for
   interest                                          $ 3,183,335    $ 3,321,721
                                                     ===========    ===========
</TABLE>

The  accompanying  notes are an integral  part of these  consolidated  condensed
financial statements.


                                       7
<PAGE>


                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                        NOTES TO CONSOLIDATED CONDENSED
                              FINANCIAL STATEMENTS
                               December 31, 2002
                                  (Unaudited)

Note 1 - General

The consolidated financial statements include the accounts of Freedom Tax Credit
Plus L.P. ("the  Partnership") and 42 subsidiary  partnerships  ("subsidiaries",
"subsidiary partnerships" or "Local Partnerships") in which the Partnership is a
Limited Partner.  Through the rights of the Partnership and/or an affiliate of a
General Partner,  which affiliate has a contractual  obligation to act on behalf
of the Partnership,  to remove the general partner of the Local Partnerships and
to approve certain major operating and financial decisions,  the Partnership has
a controlling financial interest in the Local Partnerships.

The Partnership's  fiscal quarter ends December 31. All subsidiaries have fiscal
quarters  ending   September  30  in  order  to  allow  adequate  time  for  the
subsidiaries' financial statements to be prepared and consolidated.  Accounts of
the subsidiaries have been adjusted for intercompany transactions from October 1
through December 31.

All   intercompany   accounts  and   transactions   have  been   eliminated   in
consolidation.

Increases  (decreases)  in  the  capitalization  of  consolidated   subsidiaries
attributable to minority  interest arise from cash  contributions  from and cash
distributions to the minority interest partners.

Losses  attributable  to minority  interests  aggregated  approximately  $9,000,
$10,000,  $30,000 and $31,000 for the three and nine months  ended  December 31,
2002 and 2001, respectively.  The Partnership's investment in each subsidiary is
generally equal to the respective  subsidiary's  partners'  equity less minority
interest capital, if any.

The books and records of the  Partnership are maintained on the accrual basis of
accounting in accordance with accounting  principles  generally  accepted in the
United  States  of  America.  In the  opinion  of the  General  Partners  of the
Partnership,   the  accompanying  unaudited  financial  statements  contain  all
adjustments  (consisting  only of normal  recurring  adjustments)  necessary  to
present  fairly the  financial  position of the  Partnership  as of December 31,
2002, the results of operations for the three and nine months ended December 31,
2002 and 2001 and cash flows for the nine  months  ended  December  31, 2002 and

                                       8
<PAGE>


                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                        NOTES TO CONSOLIDATED CONDENSED
                              FINANCIAL STATEMENTS
                               December 31, 2002
                                  (Unaudited)

2001.  However,  the operating  results and cash flows for the nine months ended
December 31, 2002 may not be indicative of the results for the entire year.

Certain  information  and  note  disclosures   normally  included  in  financial
statements prepared in accordance with accounting  principles generally accepted
in the United States of America have been omitted or condensed.  These condensed
financial statements should be read in conjunction with the financial statements
and notes thereto included in the  Partnership's  Annual Report on Form 10-K for
the year ended March 31, 2002.

                                       9
<PAGE>


                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                        NOTES TO CONSOLIDATED CONDENSED
                              FINANCIAL STATEMENTS
                               December 31, 2002
                                  (Unaudited)

Note 2 - Related Party Transactions

The costs  incurred  to  related  parties  for the three and nine  months  ended
December 31, 2002 and 2001 were as follows:
<TABLE>
<CAPTION>

                                  Three Months Ended        Nine Months Ended
                                     December 31,              December 31,
                               -----------------------   -----------------------
                                  2002         2001         2002         2001
                               -----------------------   -----------------------
<S>                            <C>          <C>          <C>          <C>
Partnership manage-
  ment fees (a)                $  169,000   $  169,000   $  507,000   $  507,000
Expense reimburse-
  ment (b)                         23,486       29,981      110,816       75,910
Local administra-
  tive fee (c)                     13,000       13,000       40,000       40,000
                               ----------   ----------   ----------   ----------

Total general and
  administrative-
  General Partners                205,486      211,981      657,816      622,910
                               ----------   ----------   ----------   ----------
Property manage-
  ment fees
  incurred to
  affiliates of
  the subsidiary
  partnerships'
  general
  partners (d)                    190,864      160,685      574,589      479,852
                               ----------   ----------   ----------   ----------
Total general and
  administrative-
  related parties              $  396,350   $  372,666   $1,232,405   $1,102,762
                               ==========   ==========   ==========   ==========
</TABLE>

(a) The General  Partners are entitled to receive a partnership  management fee,
after payment of all Partnership expenses,  which together with the annual local
administrative  fees,  will not exceed a maximum  of 0.5% per annum of  invested
assets (as defined in the Partnership Agreement),  for administering the affairs
of  the  Partnership.  Subject  to the  foregoing  limitation,  the  partnership
management  fee  will be  determined  by the  General  Partners  in  their  sole
discretion  based upon their  review of the  Partnership's  investments.  Unpaid
partnership  management fees for any year will be accrued  without  interest and
will be payable  from  working  capital  reserves or to the extent of  available
funds after the Partnership has made  distributions  to the Limited Partners and
BACs holders of sale or refinancing  proceeds  equal to their  original  capital

                                       10
<PAGE>

                          FREEDOM TAX CREDIT PLUS L.P.
                                AND SUBSIDIARIES
                        NOTES TO CONSOLIDATED CONDENSED
                              FINANCIAL STATEMENTS
                               December 31, 2002
                                  (Unaudited)


contributions  plus a 10% priority return thereon (to the extent not theretofore
paid out of cash flow). Partnership management fees owed to the General Partners
amounting to approximately  $5,363,000 and $4,856,000 were accrued and unpaid as
of  December  31,  2002 and March 31,  2002,  respectively.  Without the General
Partners'  continued  accrual without payment,  the Partnership will not be in a
position to meet its obligations.  The General Partners have continued  allowing
the accrual  without  payment of these  amounts,  but are under no obligation to
continue to do so. The  Partnership is dependent upon the support of the General
Partners and certain of their affiliates in order to meet its obligations at the
Partnership  level.  The General  Partners and these  affiliates  have agreed to
continue such support for the foreseeable future.

(b) The  Partnership  reimburses the General  Partners and their  affiliates for
actual Partnership operating expenses incurred by the General Partners and their
affiliates on the  Partnership's  behalf.  The amount of reimbursement  from the
Partnership is limited by the provisions of the Partnership  Agreement.  Another
affiliate of the General Partners performs asset monitoring for the Partnership.
These   services   include  site  visits  and   evaluations  of  the  subsidiary
partnerships' performance.

(c) Freedom SLP L.P., a special limited partner of the subsidiary  partnerships,
is entitled to receive an annual  local  administrative  fee of up to $2,500 per
year from each subsidiary partnership.

(d) Property  management  fees incurred by subsidiary  partnerships  amounted to
$249,927,  $251,954,  $760,746  and $749,281 for the three and nine months ended
December 31, 2002 and 2001,  respectively.  Of these fees,  $190,864,  $160,685,
$574,589  and  $479,852,  respectively,  were  incurred  to  affiliates  of  the
subsidiary  partnerships'  general  partners for the three and nine months ended
December 31, 2002 and 2001, respectively.

                                       11
<PAGE>

Item 2. Management's  Discussion and Analysis of Financial Condition and Results
of Operations

Liquidity and Capital Resources
-------------------------------

The  Partnership's  sources of funds during the nine months  ended  December 31,
2002,  include working capital reserves,  interest earned on working capital and
distributions  received  from the  Local  Partnerships.  None of  these  sources
generated substantial amounts of funds.

A  working  capital  reserve  of  approximately  $60,000,   exclusive  of  Local
Partnerships' working capital, remains as of December 31, 2002.

During the nine  months  ended  December  31, 2002 and 2001,  the  distributions
received  from  the  Local   Partnerships   approximated   $52,000  and  $1,000,
respectively.  Cash  distributions  from Local  Partnerships are not expected to
reach a level  sufficient to permit cash  distributions  to BACs holders.  These
distributions  as  well  as the  working  capital  reserves  referred  to in the
preceding  paragraph and the continued  deferral by the General Partners of fees
owed to them will be used to meet the operating expenses of the Partnership.

Partnership   management  fees  owed  to  the  General  Partners   amounting  to
approximately  $5,363,000 and $4,856,000  were accrued and unpaid as of December
31,  2002 and  March  31,  2002,  respectively.  Without  the  General  Partners
continued accrual without payments, the Partnership will not be in a position to
meet its obligations.  The General Partners have continued  allowing the accrual
without  payment of these  amounts,  but are under no  obligation  to do so. The
Partnership is dependent upon the support of the General Partners and certain of
their affiliates in order to meet its obligations at the Partnership  level. The
General  Partners and these  affiliates have agreed to continue such support for
the foreseeable future.

During the nine months ended December 31, 2002, cash and cash equivalents of the
Partnership  and  its  forty-two   consolidated  Local  Partnerships   increased
approximately $678,000 due to cash provided by operating activities ($1,524,000)
which exceeded acquisitions of property and equipment ($408,000),  a decrease in
capitalization  of consolidated  subsidiaries  attributable to minority interest
($17,000)  and  repayments  of  mortgage  notes  ($421,000).   Included  in  the

                                       12
<PAGE>

adjustments  to reconcile the net loss to cash provided by operating  activities
is depreciation and amortization of approximately $3,784,000.

Management is not aware of any trends or events,  commitments or  uncertainties,
which  have not  otherwise  been  disclosed,  that will or are  likely to impact
liquidity in a material way.  Management  believes the only impact would be from
laws  that  have not yet been  adopted.  The  portfolio  is  diversified  by the
location of the  properties  around the United States so that if one area of the
country is experiencing  downturns in the economy,  the remaining  properties in
the  portfolio  may not be  experiencing  downswings.  However,  the  geographic
diversification  of the portfolio may not protect against a general  downturn in
the national  economy.  The  Partnership  has fully invested the proceeds of its
offering in 42 local partnerships, all of which have their tax credits in place.
The tax  credits  are  attached to the project for a period of ten years and are
transferable  with the property during the remainder of such ten year period. If
the  General  Partners  determined  that a sale of property  is  warranted,  the
remaining tax credits would  transfer to the new owner,  thereby adding value to
the  property  on the  market.  The  financial  statements  do not  include  any
adjustment to the carrying  value of the  properties  that might result from the
market value of the tax credits.

Results of Operations
---------------------

The results of operations  for the three and nine months ended December 31, 2002
continued to be in the form of rental income with corresponding expenses divided
among operations, depreciation and mortgage interest.

Rental income remained fairly  consistent with increases of approximately 5% for
both the three and nine  months  ended  December  31,  2002 as  compared  to the
corresponding periods in 2001, primarily due to rental rate increases.

Total expenses, excluding general and administrative-related  parties, operating
and other,  repairs and  maintenance and insurance,  remained fairly  consistent
with a decrease of  approximately  1% for both the three and nine  months  ended
December 31, 2002, as compared to 2001.

General and  administrative-related  parties  expenses  increased  approximately
$24,000 and $130,000  for the three and nine months  ended  December 31, 2002 as
compared to the corresponding  periods in 2001,  primarily due to an increase in
property  management  fees  incurred to  affiliates  of the Local  Partnership's
general partners.

                                       13
<PAGE>

Operating and other expenses decreased approximately $42,000 and $67,000 for the
three and nine months ended  December 31, 2002 as compared to the  corresponding
periods in 2001,  primarily due to an underaccrual of water and sewer expense at
one Local Partnership in the second quarter of 2001.

Repairs and maintenance  expenses increased  approximately  $90,000 and $321,000
for the three  and nine  months  ended  December  31,  2002 as  compared  to the
corresponding  periods in 2001,  primarily due to insurance  reimbursements  for
fire  damages  at one  Local  Partnership  in 2001  and an  increase  in  ground
maintenance at two other Local Partnerships in 2002.

Insurance expenses increased approximately $15,000 and $53,000 for the three and
nine months ended December 31, 2002 as compared to the corresponding  periods in
2001,  primarily  due  to  an  increase  in  insurance  premiums  at  the  Local
Partnerships.

Item 3. Quantitative and Qualitative Disclosures about Market Risk.

The Partnership is not exposed to market risk since its mortgage indebtedness
bears fixed rates of interest.

Item 4. Controls and Procedures

The  Principal  Executive  Officer and  Principal  Financial  Officer of Related
Freedom  Associates L.P. and Freedom GP Inc., each of which is a general partner
of the  Partnership,  has evaluated the  Partnership's  disclosure  controls and
procedures  relating to the Partnership's  quarterly report on Form 10-Q for the
period  ended  December  31,  2002 as filed  with the  Securities  and  Exchange
Commission  and has judged such  controls and  procedures  to be effective as of
December 31, 2002 (the "Evaluation Date").

There have been no  significant  changes in the  internal  controls  or in other
factors  that could  significantly  affect  internal  controls  relating  to the
Partnership since the Evaluation Date.

                                       14
<PAGE>

                           PART II. OTHER INFORMATION

Item 1.   Legal Proceedings - None

Item 2.   Changes in Securities and Use of Proceeds - None

Item 3.   Defaults Upon Senior Securities - None

Item 4.   Submission of Matters to a Vote of Security Holders - None

Item 5.   Other Information - None

Item 6.   Exhibits and Reports on Form 8-K

          (a) Exhibits

          99.1Certification  Pursuant  to 18 U.S.C.  Section  1350,  as  adopted
pursuant to Section 906 of the Sarbanes-Oxley Act of 2002.

          (b) Reports on Form 8-K

          Current  report on Form  8-K/A  dated  August 28,  2002,  was filed on
September 3, 2002, relating to the change in Partnership's accountant.

                                       15
<PAGE>

                                   SIGNATURES

Pursuant to the  requirements of Section 13 or 15(d) of the Securities  Exchange
Act of 1934,  the  registrant  has duly  caused  this report to be signed on its
behalf by the undersigned, thereunto duly authorized.

                          FREEDOM TAX CREDIT PLUS L.P.
                                  (Registrant)

                            By: RELATED FREEDOM ASSOCIATES L.P.,
                                a General Partner

                            By: RELATED FREEDOM ASSOCIATES INC.,
                                General Partner

Date: February 5, 2003

                                By: /s/ Alan P. Hirmes
                                    ------------------
                                    Alan P. Hirmes, President
                                    (Principal Executive and
                                    Financial Officer)

Date: February 5, 2003

                                By: /s/ Glenn F. Hopps
                                    ------------------
                                    Glenn F. Hopps, Treasurer
                                    (Principal Accounting Officer)

                            and

                            By: FREEDOM GP INC.,
                                a General Partner

Date: February 5, 2003

                                By: /s/ Alan P. Hirmes
                                    ------------------
                                    Alan P. Hirmes, President
                                    (Principal Executive and
                                    Financial Officer)

Date: February 5, 2003

                                By: /s/ Glenn F. Hopps
                                    ------------------
                                    Glenn F. Hopps, Treasurer
                                    (Principal Accounting Officer)

<PAGE>

                                  CERTIFICATION


I, Alan P. Hirmes,  Principal  Executive Officer and Principal Financial Officer
of Related Freedom Associates L.P. and Freedom GP Inc. (the "General Partners"),
each of which is a  general  partner  of  Freedom  Tax  Credit  Plus  L.P.  (the
"Partnership"), hereby certify that:

     1.   I have  reviewed  this  quarterly  report on Form 10-Q for the  period
          ended December 31, 2002 of the Partnership;

     2.   Based on my  knowledge,  this  quarterly  report  does not contain any
          untrue  statement of a material  fact or omit stating a material  fact
          necessary  in  order  to make  the  statements  made,  in light of the
          circumstances  under which such  statements  were made, not misleading
          with respect to the period covered by this quarterly report;

     3.   Based on my knowledge,  the financial statements,  and other financial
          information included in this quarterly report,  fairly present, in all
          material respects the financial  condition,  results of operations and
          cash flows of the Partnership as of, and for, the periods presented in
          this quarterly report;

     4.   I am responsible for establishing and maintaining  disclosure controls
          and  procedures  (as defined in Exchange Act Rules 13a-14 and 15-d-14)
          for the Partnership and I have:

          a) designed  such  disclosure  controls and  procedures to ensure that
          material  information relating to the Partnership is made known to me,
          particularly  during  the period in which  this  quarterly  report was
          being prepared;

          b)  evaluated  the  effectiveness  of  the  Partnership's   disclosure
          controls  and  procedures  as of December  31,  2002 (the  "Evaluation
          Date"); and


<PAGE>


          c)  presented  in this  quarterly  report  my  conclusions  about  the
          effectiveness  of the disclosure  controls and procedures  based on my
          evaluation as of the Evaluation Date;

     5.   I  have  disclosed,  based  on  my  most  recent  evaluation,  to  the
          Partnership's  auditors  and to the boards of directors of the General
          Partners:

          a) all significant deficiencies in the design or operation of internal
          controls which could  adversely  affect the  Partnership's  ability to
          record,  process,   summarize  and  report  financial  data  and  have
          identified for the Partnership's  auditors any material  weaknesses in
          internal controls; and

          b) any fraud,  whether or not material,  that  involves  management or
          other  employees  who  have a  significant  role in the  Partnership's
          internal controls; and

     6.   I have  indicated in this  quarterly  report whether or not there were
          significant  changes in  internal  controls or in other  factors  that
          could significantly affect internal controls subsequent to the date of
          our most recent  evaluation,  including  any  corrective  actions with
          regard to significant deficiencies and material weaknesses.



                                By: /s/ Alan P. Hirmes
                                    ------------------
                                    Alan P. Hirmes
                                    Principal Executive Officer and
                                    Principal Financial Officer
                                    February 5, 2003


<PAGE>


                                                                    Exhibit 99.1


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


In  connection  with the  Quarterly  Report of Freedom Tax Credit Plus L.P. (the
"Partnership") on Form 10-Q for the period ended December 31, 2002 as filed with
the Securities  and Exchange  Commission on the date hereof (the  "Report"),  I,
Alan P. Hirmes,  Principal  Executive Officer and Principal Financial Officer of
Related  Freedom  Associates  L.P.  and  Freedom  GP Inc.,  each of which is the
general partner of the Partnership, certify, pursuant to 18 U.S.C. Section 1350,
as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:


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


     (2)  The  information  contained  in the  Report  fairly  presents,  in all
material  respects,  the  financial  condition  and result of  operations of the
Partnership.



By: /s/ Alan P. Hirmes
    ------------------
    Alan P. Hirmes
    Principal Executive Officer and Principal Financial Officer
    February 5, 2003