Document:

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                                                                     Exhibit 10A

                                     (FRONT)

Series

Certificate Number

                         Beneficial Assignee Certificate

                      [BOSTON CAPITAL PARTNERS, INC. LOGO]

                     BOSTON CAPITAL TAX CREDIT FUND V L. P.

               (organized under the Laws of the State of Delaware)

         BENEFICIAL ASSIGNEE CERTIFICATE OF LIMITED PARTNERSHIP INTEREST

     This certifies that _______________________________________________________
_____________________________________________is the owner of Beneficial Assignee
Certificates of Limited Partnership Interest (the "BACs") in Boston Capital Tax
Credit Fund V L. P. Series ___ (the "Partnership"), a limited partnership
organized under the laws of the State of Delaware, issued by its assignor
limited partner, BCTC V Assignor Corp., a Delaware corporation (the "Assignor
Limited Partner"), pursuant to and in accordance with the Agreement of Limited
Partnership as amended from time to time (the "Partnership Agreement"). Such
Partnership Agreement authorizing the transfer of the beneficial interests of
BCTC VAssignor Corp. to the holder hereof (the "BAC Holder"), is hereby
incorporated by reference as fully as if set forth in its entirety, all of the
provisions of which, including but not limited to the rights and privileges, the
restrictions and qualifications thereof as set forth therein. No transfer, sale,
pledge or other disposition of the BACs evidenced by this Certificate may be
made except by compliance with the provisions of the Partnership Agreement and
applicable law. The holder and every transferee or assignee hereof or of the BAC
represented hereby or any interest therein agrees to be bound by the terms of
the Partnership Agreement.

     [This Certificate is not valid unless registered and countersigned by the
Transfer Agent and Registrar.]

                                        1
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     ATTENTION CALIFORNIA RESIDENTS: IT IS UNLAWFUL TO CONSUMMATE A SALE OR
TRANSFER OF THIS SECURITY, OR ANY INTEREST THEREIN, OR TO RECEIVE ANY
CONSIDERATION THEREFOR, WITHOUT THE PRIOR WRITTEN CONSENT OF THE COMMISSIONER OF
CORPORATIONS OF THE STATE OF CALIFORNIA, EXCEPT AS PERMITTED IN THE
COMMISSIONER'S RULES.

     Witness the facsimile signatures of the duly authorized officers of the
General Partner of the Partnership and the Assignor Limited Partner.

Date:                               Boston Capital Tax Credit Fund  V L.P.
      ---------

                                    By:  Boston Capital Associates V L.L.C.,
                                         its general partner

                                         By:
                                             -----------------------
                                                John P. Manning
                                                Managing Member

                                         BCTC V Assignor Corp.,
                                         Assignor Limited Partner

                                         By:
                                             --------------------------
                                                John P. Manning
                                                President

[Countersigned and Registered:
  Registrar and Transfer Company,
  Transfer Agent and Registrar

     By:
          --------------------------
          Authorized Signature]

                                        2
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                                     (BACK)

                 THE INTERESTS EVIDENCED BY THIS CERTIFICATE ARE
                SUBJECT TO THE TERMS OF THE PARTNERSHIP AGREEMENT
                        AND TO THE FOLLOWING PROVISIONS:

     This Certificate and the Interests evidenced hereby (but no fractional part
of an Interest) may be transferred only by the holder of record hereof upon the
surrender of this Certificate, duly executed to the Partnership or its Designee;
subject, however, to all of the limitations and restrictions contained in the
Partnership Agreement. This Certificate may be surrendered to the Assignor
Limited Partner or its Designee, in exchange for one or more certificates for
the same aggregate number of BACs, provided, however that no certificate may be
issued representing a fractional BAC.

     Until due presentation of this Certificate for entry in the books and
records of the Partnership, the Partnership may treat the holder of record of
the BACs represented by this Certificate as the owner thereof for all purposes
and shall not be charged with notice of any claim or demand to the BACs
represented by this Certificate or the Interest of any other person. The entry
in the books and records of the Partnership of the transfer of this Certificate
shall transfer to the transferee as of the effective date prescribed by Article
VII of the Partnership Agreement such right, title, and interest of the
transferor in and to this Certificate (and to the Interests evidenced hereby) as
is prescribed by Article VII of the Partnership Agreement. A transfer of this
Certificate shall not hereby transfer to the transferee the right to any sum
payable to the holder of record prior to the effective date of such transfer.

     Any transferee or assignee hereof or of the BACs represented hereby or any
interest therein is advised to consult his tax advisor with respect to the
applicable tax consequences to him at the time of acceptance of the sale,
assignment or transfer of the BACs represented by this Certificate.

     Any transferee or assignee hereof or of the BACs represented hereby or any
interest therein is advised to consult his tax advisor with respect to the
applicable tax consequences to him at the time of acceptance of the sale,
assignment or transfer of the BACs represented by this Certificate.

     The transferee, if a resident of California upon acceptance of the sale,
assignment or transfer of the BACs represented by this Certificate confirms that
the BACs are a suitable investment for the transferee based upon the following
suitability standards: (1) minimum annual gross income for the current year of
$60,000 and a net worth (excluding home, home furnishings and automobiles) of
$60,000 or (2) net worth (excluding home, home furnishings and automobiles) of
not less than $175,000. In addition to this requirement, a Pennsylvania
transferee's net worth must also be equal to or greater than ten times his or
her dollar amount of BACs purchased.

                                        3
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BAC Holders are advised as follows:

     You have acquired an interest in Boston Capital Tax Credit Fund V L.P., One
Boston Place, Suite 2100 Boston, Massachusetts 02180-4406, whose taxpayer
identification number is _______________________. The Internal Revenue Service
has issued Boston Capital Tax Credit Fund V L.P. the following tax shelter
registration number:

     You must report this registration number to the Internal Revenue Service,
if you claim any deduction, loss, credit, or other tax benefit or report any
income by reason of your investment in Boston Capital Tax Credit Fund V L.P.,
Series ___.

     You must report the registration number (as well as the name, and taxpayer
identification number of Boston Capital Tax Credit Fund V L.P.) on Form 8271.

     Form 8271 must be attached to the return on which you claim the deduction,
loss, credit, or other tax benefit or report any income.

     Issuance of a registration number does not indicate that this investment or
the claimed tax benefits have been reviewed, examined, or approved by the
Internal Revenue Service.

                                        4
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     The following abbreviations, when used in the inscription on the face of
this Certificate, shall be construed as though they were written out in full
according to applicable laws of regulations.

TEN COM - as tenants in common
UNIF GIFT MIN - __________ Custodian____________
          (cust)                                 Minor)
          under Uniform Gifts to Minors Act
          __________________________________
                                     (State)

TEN ENT - as tenants by the entireties
JT TEN - as joint tenants with right of survivorship
         and not as tenants in common

Additional abbreviations may also be used though not in the
above list

                                        5
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FOR VALUE RECEIVED, ___________________ hereby sells, assigns and transfers unto

PLEASE INSERT SOCIAL SECURITY
OR OTHER IDENTIFYING NUMBER
OF TRANSFEREE

_____________________________

________________________________________________________________________________
(Please print name and address of transferee)

the beneficial assignee certificates of limited partnership interest, and does
hereby irrevocably constitute and appoint _____________________________ to
transfer said certificate on the books of the Partnership with full power of
substitution.

Date:
      ----------------              --------------------------------
                                    The above signature of the transferor must
                                    correspond with the name as written upon the
                                    face of the Certificate in every particular
                                    without alteration or enlargement or any
                                    change whatsoever.

                                        6<Page>

                                                                     Exhibit 10B

                      BOSTON CAPITAL TAX CREDIT FUND V L.P.

                                SERIES 47 and 48

                     CAPITAL CONTRIBUTIONS ESCROW AGREEMENT

     This Agreement made as of the ____st day of ________ 2003, by and between
Boston Capital Tax Credit Fund V L.P., a Delaware limited partnership (the
"Fund"), Boston Capital Associates V L.L.C., a Delaware limited liability
company (the "General Partner"), and Wainwright Bank & Trust Company, Boston,
Massachusetts (the "Escrow Agent") and Boston Capital Services, Inc. as
dealer-manager (the "Dealer-Manager").

     1.   THE OFFERING. The Fund intends to offer for subscription in two
series; namely Series 47 and Series 48, 7,000,000 beneficial assignee
certificates ("BACs") at a price of $10.00 per BAC, representing assignments of
units of the beneficial interest of the Limited Partnership Interest in the Fund
issued to the Assignor Limited Partner. The initial minimum purchase by each
potential investor completing an Investor Information Form (a "Subscriber") is
five hundred BACs ($5,000), except for employees of the General Partner and/or
its Affiliates for whom the initial minimum investment is one hundred BACs
($1,000); additional purchases by a Subscriber must be made in multiples of 100
BACs ($1,000). The offering will be made through a group of soliciting dealers
(the "Soliciting Dealers"), organized by and including Boston Capital Services,
Inc. as dealer-manager (the "Dealer-Manager"), which are members of the National
Association of Securities Dealers, Inc. The Fund hereby appoints Wainwright Bank
& Trust Company, Boston, Massachusetts as its Escrow Agent to receive from the
Soliciting Dealers and Dealer-Manager (i) the monies paid by the subscribers for
the BACs to which they have each subscribed (the "Subscription Payments"), (ii)
to hold and invest such Subscription Payments.

     The Fund intends to offer and sell and to issue BACs in two series; namely,
Series 47 and Series 48. Each series will consist of up to 3,500,000 BACs
subject to expansion. The offering of each series will not exceed twelve months,
or such lesser period as may be determined by the General Partner, in its sole
discretion (a "Series Offering Period").

     The offering by the Fund will terminate twelve months from the effective
date of the Fund's Registration Statement, unless terminated earlier or extended
by the General Partner, and is subject to the condition that subscriptions for
at least 250,000 BACs be accepted by the General Partner by the last day of the
applicable Series Offering Period (the "Termination Date"). The General Partner
will notify the Escrow Agent in writing received by the Escrow Agent no later
than 5:00 p.m. on the second business day next preceding the date the General
Partner determines as the Termination Date for each Series Offering Period.

     2.   ESTABLISHMENT OF THE ESCROW. The Escrow Agent will establish
segregated escrow accounts for each series in the offering (the "Series Escrow
Accounts") into which all Subscription Payments shall be deposited. Each Series
Escrow Account will be identified in a manner clearly indicating the series in
the offering to which the Series

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Escrow Account relates. Records with respect to each Series Escrow Account will
be maintained separately by the Escrow Agent. Directors of state securities
divisions shall have the right to inspect and make copies of the records of the
Escrow Agent at any reasonable time wherever the records are located. Credit on
the books of the Escrow Agent will be given as of the date of deposit of each
check. Interest on each deposited check will begin to accrue one (1) business
day after each such date of deposit. If the Escrow Agent receives notice that a
check for a Subscription Payment has been dishonored, it shall give immediate
oral notice (to be confirmed in writing promptly thereafter) to the General
Partner; and, unless otherwise instructed at that time by the General Partner,
shall undertake routine steps to collect such check through the Escrow Agent's
customary collections channels. In the event that collections from the
Subscribers in the form of checks or other demand remittances are credited by
the Escrow Agent to the Series Escrow Account and the items giving rise to such
credits are subsequently dishonored, the Escrow Agent may, in its discretion,
charge to the Series Escrow Account the amount of any item so dishonored. Upon
final payment of any such item, the Escrow Agent shall credit to the Series
Escrow Account the amount thereof with appropriate advice to the Fund.
Subscription proceeds deposited may not be withdrawn by Subscribers.

     The General Partner agrees to inform the Escrow Agent when offers and sales
in each series have begun and terminated. Subscription Payments forwarded for
deposit to the Fund's Series Escrow Accounts will clearly indicate the series in
which the Subscriber is investing.

     3.   CLOSING AND DISBURSEMENT OF FUNDS. The Fund intends to make the
offering on the condition that a minimum of 250,000 BACs ($2,500,000) shall have
been accepted by the General Partner by the applicable Termination Date. Until
subscriptions for at least 250,000 BACs in any series are received, no
Subscriber will be recognized as a BAC Holder and subscriptions will be
deposited with the Escrow Agent. New Mexico Subscriber's subscriptions shall not
be released until subscriptions for at least 700,000 BACs in any series are
received. The underwriter or an officer, director, or affiliate of the issuer
may purchase BACs in order to meet the minimum investment requirement, and those
persons shall purchase BACs on the same terms as unaffiliated public investors.
Any such purchase shall not be included in the calculation of promotional shares
subject to escrow. If $2,500,000 (250,000 BACs) of Subscription Payments have
not been collected and are not then held in cleared funds in the possession of
the Escrow Agent on the applicable Termination Date, and upon written notice
from, and instructions by, the General Partner, the Escrow Agent shall return to
the Subscribers the Subscription Payments with interest on the fifth business
day after the later of the applicable Termination Date or receipt of the
instructions from the General Partner.

     If at least $2,500,000 of Subscription Payments have been collected and are
then held in cleared funds in the possession of the Escrow Agent by the
applicable Termination Date, then upon written notice from, and instruction by,
the General Partner, the Escrow Agent shall pay to the Fund all funds then held
in the Series Escrow Account including interest earned thereon prior to the
Termination Date without deduction for expenses, including fees of the Escrow
Agent. The Fund shall determine the amount of interest due to each Subscriber
and within 75 days after the end of the fiscal quarter following a Closing

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Date shall itself pay such interest to Subscribers. Subsequent to but not
including such Termination Date, any interest earned will be paid to the Fund. A
subscriber will be entitled to the amount of interest earned on his subscription
proceeds starting from the day after such proceeds were deposited in the Series
Escrow Account until but not including the Closing Date. The Escrow Agent shall
notify directors of state securities divisions, as directed by the General
Partner, upon the release from escrow of the Subscription Payments.

     Subscriptions for BACs will be accepted or rejected by the General Partner
within 30 days of receipt, but the issuance of BACs to a Subscriber shall be
subject to acceptance of subscriptions for a number of BACs sufficient to
effectuate a closing. If the Subscription Payments allocated to such rejected or
cancelled subscription ("Rejected Funds") have been delivered to Escrow Agent,
the General Partner will inform Escrow Agent of the rejection or cancellation,
and Escrow Agent, upon receiving such notice, will refund to the Subscriber the
Rejected Funds within 10 days of such notice, without interest.

     4.   INVESTMENT OF FUNDS. The Fund hereby directs the Escrow Agent to
invest (in the name of the Escrow Agent or the name of its nominee or nominees)
funds in the Series Escrow Account for the benefit of the Subscribers in any one
or a combination of the following: bank time deposits; short-term securities
issued or guaranteed by the United States Government; bank money market
accounts; and short-term certificates of deposit issued by a bank. Investments
for periods of five days or less shall not be required.

     5.   COMPENSATION. The Fund agrees to pay to the Escrow Agent compensation
of $1.00 per Subscriber whose funds are received by the Escrow Agent for all
services rendered by the Escrow Agent under this Agreement and, in addition, the
reasonable compensation of its counsel and all other reasonable expenses
incurred by the Escrow Agent hereunder.

     6.   EXCULPATION. The General Partner agrees to indemnify the Escrow Agent
for, and to hold it harmless against, any loss, liability, or expense incurred
without gross negligence or willful misconduct on the part of the Escrow Agent,
arising out of this Escrow Agreement, as well as the costs and expenses of
defending any claim or liability or of prosecuting any action in the premises.
The Escrow Agent shall not be obligated to take any action hereunder which might
in its reasonable judgment subject it to any expense or liability unless it
shall have been furnished with indemnity acceptable to it. Prior to the
Termination Date, Subscription Payments held by the Escrow Agent shall remain
the property of the Subscribers making such Payments and shall not be subject to
a lien of the Escrow Agent or any other creditors of the Fund or the General
Partner.

     The Escrow Agent shall not be obligated to take any action which it is not
expressly directed to take in this Agreement unless and until it shall have
received written instruction from the Fund. The Escrow Agent shall be liable
only for its own gross negligence or willful misconduct and shall incur no
liability for action in accordance with the terms of this Escrow Agreement or
with the terms of any instructions received by it from the General Partner,
whether or not contrary to the provisions of this Agreement or to the agreements
between the Fund and the Subscribers. The Escrow Agent may rely upon, and shall
be protected in acting upon, any resolution, certificate, opinion, notice,
request,

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consent, or other paper or document believed by it to be genuine and to have
been signed by the proper person or persons. Any notice or instruction from the
Fund shall be sufficient if it bears or purports to bear the signature of any
one of the following: Jeffrey Goldstein and Marc N. Teal, whose signatures
appear hereon, with or without designation of principal or of representative
capacity. The Escrow Agent may consult with counsel, and the opinion of such
counsel shall be full and complete protection in respect to any action taken or
suffered by it hereunder in accordance with such opinion. The Escrow Agent may
petition any court of competent jurisdiction to resolve any disagreement
relating hereto and may refuse to act until such court has ordered it to act.
Such rights and remedies shall be alternative and any action taken or not taken
in conformance with an opinion of counsel or court order shall not constitute
negligence or misconduct and shall be complete and final acquittance and
discharge of the Escrow Agent's responsibilities with respect thereto.

     Notwithstanding the foregoing, it is understood and agreed by the parties
that no partner of the General Partner acting in its capacity as such shall have
any personal liability under this agreement and that any person asserting a
claim against the General Partner hereunder shall look solely to the assets of
such General Partner (specifically excluding the personal assets of the partners
thereof).

     7.   NOTICES. All notices and other communications hereunder shall be in
writing, or if given by telephone, telegraph or telex shall be confirmed in
writing. No notice shall be given until given in writing and shall be sent,
Postage prepaid, addressed as follows:

     (a)  If to the Fund or the General Partner, notice is deemed given when
          received by Marc N. Teal, c/o Boston Capital Partners, Inc., One
          Boston Place, Suite 2100, Boston, Massachusetts.

     (b)  If to the Escrow Agent, notice is deemed given when received by David
          Dolbashian, Assistant Vice President, Wainwright Bank & Trust Company,
          63 Franklin Street, Boston, Massachusetts 02110, or to such other
          address as the Escrow Agent shall subsequently designate in writing to
          the General Partner.

     8.   MISCELLANEOUS.

     (c)  This Agreement shall be binding upon and inure to the benefit of the
          respective successors and assigns of the parties hereto.

     (d)  This Agreement shall be governed and construed in accordance with the
          laws of the Commonwealth of Massachusetts and shall not be amended
          except by written instrument executed by the parties hereto.

     (e)  This Agreement may be executed in one or more counterparts, each of
          which shall constitute the original, and all of which collectively
          shall constitute one and the same instrument.

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     IN WITNESS WHEREOF, the parties hereto have caused this Agreement to be
duly executed under seal on the day and year first above written.

BOSTON CAPITAL ASSOCIATES V L.L.C.        WAINWRIGHT BANK & TRUST
                                             COMPANY

By:                                       By:
    ---------------------------               -------------------
     John P. Manning                             Its:
     Managing Member                                 ------------

Signatories:

       By:
           --------------------
           Jeffrey Goldstein

       By:
           --------------------
           Marc N. Teal

BOSTON CAPITAL TAX CREDIT FUND V L.P.

By:    Boston Capital Associates V L.L.C.,
       as general partner

           By:
               ---------------------------
               John P. Manning:
               Managing Member

BOSTON CAPITAL SERVICES, INC.

By:
    ---------------------------
    Name:
    Title:

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