CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		6 Months Ended
CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023
Income
Interest income	$ 168	$ 2,141	$ 623	$ 5,391
Other income	15,101	0	15,101	40,497
Total income	15,269	2,141	15,724	45,888
Gain on disposition of Operating Partnerships	0	0	0	1,017,868
Expenses
Professional fees	51,202	31,534	58,416	32,963
Fund management fee, net (Note C)	8,328	13,986	19,656	6,246
General and administrative expenses	85,731	61,797	129,324	169,740
Total expenses	145,261	107,317	207,396	208,949
NET INCOME (LOSS)	(129,992)	(105,176)	(191,672)	854,807
Net income (loss) allocated to assignees	(128,693)	(104,124)	(189,756)	846,259
Net income (loss) allocated to general partner	$ (1,299)	$ (1,052)	$ (1,916)	$ 8,548
Net income (loss) per BAC	$ 0.00	$ 0.00	$ 0.00	$ 0.01
Series 20
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 21
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 22
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 23
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 24
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 25
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 26
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 27
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 28
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 29
Income
Interest income	$ 0	$ 0	$ 0	$ 459
Other income	0	0	0	16,876
Total income	0	0	0	17,335
Gain on disposition of Operating Partnerships	0	0	0	430,628
Expenses
Professional fees	0	0	0	310
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	90,173
Total expenses	0	0	0	90,483
NET INCOME (LOSS)	0	0	0	357,480
Net income (loss) allocated to assignees	0	0	0	353,905
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 3,575
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0.09
Series 30
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 31
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 32
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 33
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 34
Income
Interest income	$ 1	$ 98	$ 1	$ 232
Other income	15,101		15,101	0
Total income	15,102	98	15,102	232
Gain on disposition of Operating Partnerships			0	0
Expenses
Professional fees	23,951	12,616	27,558	13,425
Fund management fee, net (Note C)	1,623	4,623	6,246	6,246
General and administrative expenses	46,141	30,945	69,222	40,043
Total expenses	71,715	48,184	103,026	59,714
NET INCOME (LOSS)	(56,613)	(48,086)	(87,924)	(59,482)
Net income (loss) allocated to assignees	(56,047)	(47,605)	(87,045)	(58,887)
Net income (loss) allocated to general partner	$ (566)	$ (481)	$ (879)	$ (595)
Net income (loss) per BAC	$ (0.02)	$ (0.01)	$ (0.03)	$ (0.02)
Series 35
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 36
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 37
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 38
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 39
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 40
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 41
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 42
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 43
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 44
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 45
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 46
Income
Interest income	$ 167	$ 2,043	$ 622	$ 4,700
Other income	0	0	0	23,621
Total income	167	2,043	622	28,321
Gain on disposition of Operating Partnerships	0	0	0	587,240
Expenses
Professional fees	27,251	18,918	30,858	19,228
Fund management fee, net (Note C)	6,705	9,363	13,410	0
General and administrative expenses	39,590	30,852	60,102	39,524
Total expenses	73,546	59,133	104,370	58,752
NET INCOME (LOSS)	(73,379)	(57,090)	(103,748)	556,809
Net income (loss) allocated to assignees	(72,646)	(56,519)	(102,711)	551,241
Net income (loss) allocated to general partner	$ (733)	$ (571)	$ (1,037)	$ 5,568
Net income (loss) per BAC	$ (0.02)	$ (0.02)	$ (0.03)	$ 0.19

BF Garden Tax Credit Fund IV L.P. 10-Q