v3.5.0.2

Condensed Balance Sheets (Unaudited) - USD ($)	Sep. 30, 2016	Mar. 31, 2016
ASSETS
Cash	$ 203,179	$ 242,810
Investments in Local Limited Partnerships, net (Note 2)	0	0
Other assets	1,260	1,850
Total Assets	204,439	244,660
Liabilities:
Accrued fees and expenses due to General Partner and affiliates (Note 3)	41,757	51,973
Total Liabilities	41,757	51,973
Partners' Equity (Deficit):
General Partner	86,899	87,199
Limited Partners (20,000 Partnership Units authorized; 15,513 and 15,543 Partnership Units, respectively, issued and outstanding)	75,783	105,488
Total Partners' Equity (Deficit)	162,682	192,687
Total Liabilities and Partners' Equity (Deficit)	$ 204,439	$ 244,660

This item represents the carrying amount on the entity's balance sheet of its limited partnership interests in local limited partnerships.

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Sum of the carrying amounts as of the balance sheet date of all assets that are recognized. Assets are probable future economic benefits obtained or controlled by an entity as a result of past transactions or events.

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Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.

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Carrying amount as of the balance sheet date of obligations due all related parties.

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The amount of the general partner's ownership interest.

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Amount of assets classified as other.

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The amount of ownership interest of different classes of partners in limited partnership.

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WNC HOUSING TAX CREDIT FUND IV L P SERIES 2 10-Q