b5121310q

0001267425-14-000002.txt : 20140214 0001267425-14-000002.hdr.sgml : 20140214 20140214111916 ACCESSION NUMBER: 0001267425-14-000002 CONFORMED SUBMISSION TYPE: 10-Q PUBLIC DOCUMENT COUNT: 11 CONFORMED PERIOD OF REPORT: 20131231 FILED AS OF DATE: 20140214 DATE AS OF CHANGE: 20140214 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BOSTON CAPITAL TAX CREDIT FUND V LP CENTRAL INDEX KEY: 0001267425 STANDARD INDUSTRIAL CLASSIFICATION: OPERATORS OF APARTMENT BUILDINGS [6513] IRS NUMBER: 000000000 FILING VALUES: FORM TYPE: 10-Q SEC ACT: 1934 Act SEC FILE NUMBER: 333-109898 FILM NUMBER: 14612619 BUSINESS ADDRESS: STREET 1: ONE BOSTON PL. STREET 2: SUITE 2100 CITY: BOSTON STATE: MA ZIP: 02108 BUSINESS PHONE: 6176248900 MAIL ADDRESS: STREET 1: ONE BOSTON PL. STREET 2: SUITE 2100 CITY: BOSTON STATE: MA ZIP: 02108 10-Q 1 b5121310q.htm BCTC V DECEMBER 2013 10-Q b5121310q

UNITED STATES 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, 2013

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

For the transition period from _______ to _______

Commission file number 333-109898

BOSTON CAPITAL TAX CREDIT FUND V L.P.
(Exact name of registrant as specified in its charter)

Delaware	14-1897569
(State or other jurisdiction	(I.R.S. Employer
of incorporation or organization)	Identification No.)

One Boston Place, Suite 2100, Boston, Massachusetts 02108
(Address of principal executive offices) (Zip Code)

(617) 624-8900

(Registrant's telephone number, including area code)

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 ý

No 

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

Yes ý

No 

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer," "accelerated filer," and "smaller reporting company" in Rule 12b-2 of the Exchange Act (check one):

Large accelerated filer 	Accelerated filer 
Non-accelerated filer 	Smaller reporting company ý

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes 

No ý

BOSTON CAPITAL TAX CREDIT FUND V L.P.

QUARTERLY REPORT ON FORM 10-Q
FOR THE QUARTER ENDED DECEMBER 31, 2013

TABLE OF CONTENTS

PART I - FINANCIAL INFORMATION
				Pages
	Item 1. Condensed Financial Statements

		Condensed Balance Sheets	3-6
		Condensed Statements of Operations	7-14
		Condensed Statements of Changes in Partners' Capital (Deficit)	15-16
		Condensed Statements of Cash Flows	17-20
		Notes to Condensed Financial Statements	21-28

	Item 2. Management's Discussion and Analysis of Financial Condition and Results of Operations		28-37

	Item 3. Quantitative and Qualitative Disclosures About Market Risk		38

	Item 4. Controls and Procedures		38

PART II - OTHER INFORMATION

	Item 1. Legal Proceedings		39

	Item 1A. Risk Factors		39

	Item 2. Unregistered Sales of Equity Securities and Use of Proceeds		39

	Item 3. Defaults Upon Senior Securities		39

	Item 4. Mine Safety Disclosures		39

	Item 5. Other Information		39

	Item 6. Exhibits		39


	Signatures		40

Boston Capital Tax Credit Fund V L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

		December 31, 2013	March 31, 2013

ASSETS

INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)		$26,545,045	$27,607,726

OTHER ASSETS

	Cash and cash equivalents	767,104	1,060,658
	Acquisition costs, net	2,231,445	2,746,392
	Other assets	106,411	106,411
		$29,650,005	$31,521,187

LIABILITIES

	Accounts payable and accrued expenses	$ 843	$ 843
	Accounts payable affiliates	4,486,496	3,833,125
	Capital contributions payable	101	101
		4,487,440	3,834,069

PARTNERS' CAPITAL (DEFICIT)

Assignees
	Units of limited partnership interest, $10 stated value per BAC; 15,500,000 authorized BACs; 11,777,706 issued and outstanding	25,360,862	27,879,103
General Partner		(198,297)	(191,985)
		25,162,565	27,687,118
		$29,650,005	$31,521,187

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 47

		December 31, 2013	March 31, 2013
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)		$ 6,205,445	$ 6,296,006

OTHER ASSETS
	Cash and cash equivalents	61,580	116,970
	Acquisition costs, net	1,084,379	1,334,621
	Other assets	-	-
		$ 7,351,404	$ 7,747,597

LIABILITIES

	Accounts payable and accrued expenses	$ 385	$ 385
	Accounts payable affiliates	2,134,691	1,843,433
	Capital contributions payable	-	-
		2,135,076	1,843,818

PARTNERS' CAPITAL (DEFICIT)

Assignees
	Units of limited partnership interest, $10 stated value per BAC; 15,500,000 authorized BACs; 3,478,334 issued and outstanding	5,279,996	5,965,728
General Partner		(63,668)	(61,949)
		5,216,328	5,903,779
		$ 7,351,404	$ 7,747,597

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 48

		December 31, 2013	March 31, 2013
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)		$ 4,791,597	$ 4,833,619

OTHER ASSETS
	Cash and cash equivalents	167,796	194,790
	Acquisition costs, net	451,602	555,816
	Other assets	-	-
		$ 5,410,995	$ 5,584,225

LIABILITIES

	Accounts payable and accrued expenses	$ 115	$ 115
	Accounts payable affiliates	1,247,445	1,068,660
	Capital contributions payable	-	-
		1,247,560	1,068,775

PARTNERS' CAPITAL (DEFICIT)

Assignees
	Units of limited partnership interest, $10 stated value per BAC; 15,500,000 authorized BACs; 2,299,372 issued and outstanding	4,203,788	4,554,923
General Partner		(40,353)	(39,473)
		4,163,435	4,515,450
		$ 5,410,995	$ 5,584,225

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED BALANCE SHEETS

(Unaudited)

Series 49

		December 31, 2013	March 31, 2013
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)		$15,548,003	$16,478,101

OTHER ASSETS
	Cash and cash equivalents	537,728	748,898
	Acquisition costs, net	695,464	855,955
	Other assets	106,411	106,411
		$16,887,606	$18,189,365

LIABILITIES

	Accounts payable and accrued expenses	$ 343	$ 343
	Accounts payable affiliates	1,104,360	921,032
	Capital contributions payable	101	101
		1,104,804	921,476

PARTNERS' CAPITAL (DEFICIT)

Assignees
	Units of limited partnership interest, $10 stated value per BAC; 15,500,000 authorized BACs; 6,000,000 issued and outstanding	15,877,078	17,358,452
General Partner		(94,276)	(90,563)
		15,782,802	17,267,889
		$16,887,606	$18,189,365

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF OPERATIONS
Three Months Ended December 31,
(Unaudited)

		2013	2012

Income
	Interest income	$ 506	$ 602
		506	602

Share of loss from Operating Partnerships(Note D)		(350,882)	(323,334)

Expenses
	Professional fees	14,361	62,548
	Fund management fee, net (Note C)	260,072	235,287
	Amortization	171,649	184,718
	General and administrative expenses	27,440	27,500
		473,522	510,053

NET LOSS		$ (823,898)	$ (832,785)

Net loss allocated to assignees		$ (821,838)	$ (830,703)

Net loss allocated to general partner		$ (2,060)	$ (2,082)

Net loss per BAC		$ (.07)	$ (.07)

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF OPERATIONS
Three Months Ended December 31,
(Unaudited)

Series 47

		2013	2012

Income
	Interest income	$ 18	$ 36
		18	36

Share of loss from Operating Partnerships(Note D)		(27,152)	(9,458)

Expenses
	Professional fees	10,477	61,468
	Fund management fee, net (Note C)	90,586	82,121
	Amortization	83,414	83,414
	General and administrative expenses	7,850	8,497
		192,327	235,500

NET LOSS		$ (219,461)	$ (244,922)

Net loss allocated to assignees		$ (218,912)	$ (244,310)

Net loss allocated to general partner		$ (549)	$ (612)

Net loss per BAC		$ (.06)	$ (.07)

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF OPERATIONS
Three Months Ended December 31,
(Unaudited)

Series 48

		2013	2012

Income
	Interest income	$ 43	$ 49
		43	49

Share of loss from Operating Partnerships(Note D)		(9,246)	(39,641)

Expenses
	Professional fees	1,941	-
	Fund management fee, net (Note C)	53,095	47,130
	Amortization	34,738	34,738
	General and administrative expenses	6,228	6,755
		96,002	88,623

NET LOSS		$ (105,205)	$ (128,215)

Net loss allocated to assignees		$ (104,942)	$ (127,894)

Net loss allocated to general partner		$ (263)	$ (321)

Net loss per BAC		$ (.05)	$ (.06)

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF OPERATIONS
Three Months Ended December 31,
(Unaudited)

Series 49

		2013	2012

Income
	Interest income	$ 445	$ 517
		445	517

Share of loss from Operating Partnerships(Note D)		(314,484)	(274,235)

Expenses
	Professional fees	1,943	1,080
	Fund management fee, net (Note C)	116,391	106,036
	Amortization	53,497	66,566
	General and administrative expenses	13,362	12,248
		185,193	185,930

NET LOSS		$ (499,232)	$ (459,648)

Net loss allocated to assignees		$ (497,984)	$ (458,499)

Net loss allocated to general partner		$ (1,248)	$ (1,149)

Net loss per BAC		$ (.08)	$ (.08)

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF OPERATIONS
Nine Months Ended December 31,
(Unaudited)

		2013	2012

Income
	Interest income	$ 1,580	$ 3,190
		1,580	3,190

Share of loss from Operating Partnerships(Note D)		(1,049,771)	(1,091,440)

Expenses
	Professional fees	118,125	152,573
	Fund management fee, net (Note C)	787,968	760,993
	Amortization	514,947	554,154
	General and administrative expenses	55,322	59,318
		1,476,362	1,527,038

NET LOSS		$(2,524,553)	$(2,615,288)

Net loss allocated to assignees		$(2,518,241)	$(2,608,750)

Net loss allocated to general partner		$ (6,312)	$ (6,538)

Net loss per BAC		$ (.21)	$ (.22)

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF OPERATIONS
Nine Months Ended December 31,
(Unaudited)

Series 47

		2013	2012

Income
	Interest income	$ 66	$ 385
		66	385

Share of loss from Operating Partnerships(Note D)		(88,359)	(67,226)

Expenses
	Professional fees	61,045	94,104
	Fund management fee, net (Note C)	270,916	269,379
	Amortization	250,242	250,242
	General and administrative expenses	16,955	18,573
		599,158	632,298

NET LOSS		$ (687,451)	$ (699,139)

Net loss allocated to assignees		$ (685,732)	$ (697,391)

Net loss allocated to general partner		$ (1,719)	$ (1,748)

Net loss per BAC		$ (.20)	$ (.20)

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF OPERATIONS
Nine Months Ended December 31,
(Unaudited)

Series 48

		2013	2012

Income
	Interest income	$ 136	$ 442
		136	442

Share of loss from Operating Partnerships(Note D)		(42,022)	(146,502)

Expenses
	Professional fees	22,400	23,224
	Fund management fee, net (Note C)	169,785	155,431
	Amortization	104,214	104,214
	General and administrative expenses	13,730	15,525
		310,129	298,394

NET LOSS		$ (352,015)	$ (444,454)

Net loss allocated to assignees		$ (351,135)	$ (443,343)

Net loss allocated to general partner		$ (880)	$ (1,111)

Net loss per BAC		$ (.15)	$ (.19)

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF OPERATIONS
Nine Months Ended December 31,
(Unaudited)

Series 49

		2013	2012

Income
	Interest income	$ 1,378	$ 2,363
		1,378	2,363

Share of loss from Operating Partnerships(Note D)		(919,390)	(877,712)

Expenses
	Professional fees	34,680	35,245
	Fund management fee, net (Note C)	347,267	336,183
	Amortization	160,491	199,698
	General and administrative expenses	24,637	25,220
		567,075	596,346

NET LOSS		$(1,485,087)	$(1,471,695)

Net loss allocated to assignees		$(1,481,374)	$(1,468,016)

Net loss allocated to general partner		$ (3,713)	$ (3,679)

Net loss per BAC		$ (.25)	$ (.24)

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT)

Nine Months Ended December 31, 2013
(Unaudited)

	Assignees	General partner	Total

Partners' capital (deficit) April 1, 2013	$ 27,879,103	$(191,985)	$ 27,687,118

Net loss	(2,518,241)	(6,312)	(2,524,553)

Partners' capital (deficit), December 31, 2013	$ 25,360,862	$(198,297)	$ 25,162,565

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT)

Nine Months Ended December 31, 2013
(Unaudited)

	Assignees	General partner	Total
Series 47
Partners' capital (deficit) April 1, 2013	$ 5,965,728	$ (61,949)	$ 5,903,779

Net loss	(685,732)	(1,719)	(687,451)

Partners' capital (deficit), December 31, 2013	$ 5,279,996	$ (63,668)	$ 5,216,328

	Assignees	General partner	Total
Series 48
Partners' capital (deficit) April 1, 2013	$ 4,554,923	$ (39,473)	$ 4,515,450

Net loss	(351,135)	(880)	(352,015)

Partners' capital (deficit), December 31, 2013	$ 4,203,788	$ (40,353)	$ 4,163,435

	Assignees	General partner	Total
Series 49
Partners' capital (deficit) April 1, 2013	$ 17,358,452	$ (90,563)	$ 17,267,889

Net loss	(1,481,374)	(3,713)	(1,485,087)

Partners' capital (deficit), December 31, 2013	$ 15,877,078	$ (94,276)	$ 15,782,802

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.
CONDENSED STATEMENTS OF CASH FLOWS

Nine Months Ended December 31,
(Unaudited)

				2013		2012
Cash flows from operating activities:

	Net loss			$(2,524,553)		$(2,615,288)
	Adjustments to reconcile net loss to net cash used in operating activities
		Amortization		514,947		554,154
		Distributions from Operating Partnerships		12,910		62,610
		Share of Loss from Operating Partnerships		1,049,771		1,091,440
	Changes in assets and liabilities
		Increase in other assets		-		(60,000)
		Increase (Decrease) in accounts payable affiliates		653,371		78,371

			Net cash used in operating activities	(293,554)		(888,713)

Cash flows from investing activities:

	Capital contributions paid to Operating Partnerships			-		(101,655)

			Net cash used in investing activities	-		(101,655)

DECREASE IN CASH AND CASH EQUIVALENTS					(293,554)		(990,368)

Cash and cash equivalents, beginning					1,060,658		2,051,958

Cash and cash equivalents, ending					$ 767,104		$ 1,061,590

Supplemental schedule of noncash
investing and financing activities:

The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships.					$ -		$ 230,663

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF CASH FLOWS

Nine Months Ended December 31,
(Unaudited)

Series 47

					2013		2012
Cash flows from operating activities:

	Net loss				$ (687,451)		$ (699,139)
	Adjustments to reconcile net loss to net cash used in operating activities
		Amortization			250,242		250,242
		Distributions from Operating Partnerships			2,202		14,422
		Share of Loss from Operating Partnerships			88,359		67,226
	Changes in assets and liabilities
		Increase in other assets			-		-
		Increase (Decrease) in accounts payable affiliates			291,258		216,258

			Net cash used in operating activities		(55,390)		(150,991)

Cash flows from investing activities:

	Capital contributions paid to Operating Partnerships				-		(91,654)

			Net cash used in investing activities		-		(91,654)

DECREASE IN CASH AND CASH EQUIVALENTS				(55,390)		(242,645)

Cash and cash equivalents, beginning				116,970		366,067

Cash and cash equivalents, ending				$ 61,580		$ 123,422

Supplemental schedule of noncash
investing and financing activities:

The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships.				$ -		$ -

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF CASH FLOWS

Nine Months Ended December 31,
(Unaudited)

Series 48

					2013		2012
Cash flows from operating activities:

	Net loss				$ (352,015)		$ (444,454)
	Adjustments to reconcile net loss to net cash used in operating activities
		Amortization			104,214		104,214
		Distributions from Operating Partnerships			-		18,549
		Share of Loss from Operating Partnerships			42,022		146,502
	Changes in assets and liabilities
		Increase in other assets			-		-
		Increase (Decrease) in accounts payable affiliates			178,785		28,785

			Net cash used in operating activities		(26,994)		(146,404)

Cash flows from investing activities:

	Capital contributions paid to Operating Partnerships				-		(10,001)

			Net cash used in investing activities		-		(10,001)

DECREASE IN CASH AND CASH EQUIVALENTS				(26,994)		(156,405)

Cash and cash equivalents, beginning				194,790		348,763

Cash and cash equivalents, ending				$ 167,796		$ 192,358

Supplemental schedule of noncash
investing and financing activities:

The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships.				$ -		$ -

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.

CONDENSED STATEMENTS OF CASH FLOWS

Nine Months Ended December 31,
(Unaudited)

Series 49

					2013		2012
Cash flows from operating activities:

	Net loss				$(1,485,087)		$(1,471,695)
	Adjustments to reconcile net loss to net cash used in operating activities
		Amortization			160,491		199,698
		Distributions from Operating Partnerships			10,708		29,639
		Share of Loss from Operating Partnerships			919,390		877,712
	Changes in assets and liabilities
		Increase in other assets			-		(60,000)
		Increase (Decrease) in accounts payable affiliates			183,328		(166,672)

			Net cash used in operating activities		(211,170)		(591,318)

Cash flows from investing activities:

	Capital contributions paid to Operating Partnerships				-		-

			Net cash used in investing activities		-		-

DECREASE IN CASH AND CASH EQUIVALENTS				(211,170)		(591,318)

Cash and cash equivalents, beginning				748,898		1,337,128

Cash and cash equivalents, ending				$ 537,728		$ 745,810

Supplemental schedule of noncash
investing and financing activities:

The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships.				$ -		$ 230,663

The accompanying notes are an integral part of these condensed statements

Boston Capital Tax Credit Fund V L.P.
NOTES TO CONDENSED FINANCIAL STATEMENTS
December 31, 2013
(Unaudited)

NOTE A - ORGANIZATION

Boston Capital Tax Credit Fund V L.P. (the "Fund") was organized under the laws of the State of Delaware as of October 15, 2003, for the purpose of acquiring, holding, and disposing of limited partnership interests in operating partnerships which acquire, develop, rehabilitate, operate and own newly constructed, existing or rehabilitated low-income apartment complexes ("Operating Partnerships"). The general partner of the Fund is Boston Capital Associates V LLC, a Delaware limited liability company. The members of the general partner are Boston Capital Companion Limited Partnership, a Massachusetts limited partnership, and John P. Manning, who is the managing member. Additional managers of the general partner are Jeffrey H. Goldstein and Marc N. Teal. The general partner of Boston Capital Companion Limited Partnership is Boston Capital Partners II Corporation whose sole shareholder is John P. Manning. John P. Manning is the principal of Boston Capital Partners, Inc.

The assignor limited partner is BCTC V Assignor Corp., a Delaware corporation which is wholly-owned by John P. Manning. The assignor limited partner was formed for the purpose of serving in that capacity for the Fund and will not engage in any other business. Units of beneficial interest in the limited partnership interest of the assignor limited partner will be assigned by the assignor limited partner by means of beneficial assignee certificates ("BACs") to investors and investors will be entitled to all the rights and economic benefits of a limited partner of the Fund, including rights to a percentage of the income, gains, losses, deductions, credits and distributions of the Fund.

A Registration Statement on Form S-11 and the related prospectus, (the "Prospectus") were filed with the Securities and Exchange Commission and became effective January 2, 2004 in connection with a public offering ("Offering") in one or more series of a minimum of 250,000 BACs and a maximum of 7,000,000 BACs at $10 per BAC. On August 10, 2004, an amendment to Form S-11, which registered an additional 8,500,000 BACs for sale to the public in one or more series, became effective. As of December 31, 2013, subscriptions had been received and accepted by the Fund for 11,777,706 BACs representing capital contributions of $117,777,060.

Below is a summary of the BACs sold and total equity raised, by series, as of December 31, 2013:

Series	Closing Date	BACs Sold	Equity Raised
Series 47	April 30, 2004	3,478,334	$34,783,340
Series 48	August 12, 2004	2,299,372	$22,993,720
Series 49	April 29, 2005	6,000,000	$60,000,000

The Fund concluded its public offering of BACs in the Fund on April 29, 2005.

Boston Capital Tax Credit Fund V L.P.
NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED
December 31, 2013
(Unaudited)

NOTE B - ACCOUNTING AND FINANCIAL REPORTING POLICIES

The condensed financial statements herein as of December 31, 2013 and for the nine months then ended have been prepared by the Fund, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The Fund accounts for its investments in Operating Partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. Costs incurred by the Fund in acquiring the investments in the Operating Partnerships are capitalized to the investment account.

The Fund's accounting and financial reporting policies are in conformity with generally accepted accounting principles and include adjustments in interim periods considered necessary for a fair presentation of the results of operations. Such adjustments are of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Fund's Annual Report on Form 10-K for the fiscal year ended March 31, 2013.

Amortization

Acquisition costs were originally amortized on the straight-line method over 27.5 years. An impairment loss has been recognized for the years ended March 31, 2013 and 2012 of $209,097 and $153,715, respectively, for Series 49. As of March 31, 2013, the lives of the remaining acquisition costs were reassessed and determined to be 4 years for all Series.

Accumulated amortization of acquisition costs by Series for the quarters ended December 31, 2013 and 2012 are as follows:

	2013	2012
Series 47	$1,829,852	$1,496,196
Series 48	382,118	243,166
Series 49	160,491	199,698
	$2,372,461	$1,939,060

The annual amortization for deferred acquisition costs for the years ending December 31, 2014, 2015, 2016 and 2017 is estimated to be $686,597, $686,597, $686,597, and $171,654, respectively.

Boston Capital Tax Credit Fund V L.P.
NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED
December 31, 2013
(Unaudited)

NOTE C - RELATED PARTY TRANSACTIONS

The Fund has entered into several transactions with various affiliates of the general partner, including Boston Capital Holdings Limited Partnership, Boston Capital Securities, Inc., and Boston Capital Asset Management L.P. as follows:

An annual fund management fee of .5 percent of the aggregate cost of all apartment complexes owned by the Operating Partnerships has been accrued to Boston Capital Asset Management L.P. Since reporting fees collected by the various series were added to reserves and not paid to Boston Capital Asset Management L.P., the amounts accrued are not net of reporting fees received. The fund management fee accrued for the quarters ended December 31, 2013 and 2012 are as follows:

	2013	2012
Series 47	$ 97,086	$ 97,086
Series 48	59,595	59,595
Series 49	127,776	127,776
Total	$284,457	$284,457

The fund management fees paid for the quarters ended December 31, 2013 and 2012 are as follows:

	2013	2012
Series 47	$ -	$ -
Series 48	-	-
Series 49	-	-
Total	$ -	$ -

The fund management fees paid for the nine months ended December 31, 2013 and 2012 are as follows:

	2013	2012
Series 47	$ -	$ 75,000
Series 48	-	150,000
Series 49	200,000	550,000
Total	$200,000	$775,000

NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS

At December 31, 2013 and 2012, the Fund has limited partnership interests in 50 Operating Partnerships, which own or are constructing apartment complexes.

The breakdown of Operating Partnerships within the Fund at December 31, 2013 and 2012 is as follows:

	2013	2012
Series 47	15	15
Series 48	11	11
Series 49	24	24
Total	50	50

The Fund's fiscal year ends March 31st for each year, while all the Operating Partnerships' fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership Agreement, financial results for each of the Operating Partnerships are provided to the Fund within 45 days after the close of each Operating Partnership's quarterly period. Accordingly, the financial results available for the Operating Partnerships are for the nine months ended September 30, 2013.

Boston Capital Tax Credit Fund V L.P.
NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED
December 31, 2013

(Unaudited)

NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued)

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Total

		2013	2012
Revenues
	Rental	$ 16,670,966	$ 16,484,462
	Interest and other	599,963	589,570
		17,270,929	17,074,032

Expenses
	Interest	2,593,131	2,744,263
	Depreciation and amortization	5,725,282	5,663,875
	Operating expenses	11,097,879	10,637,104
		19,416,292	19,045,242

NET LOSS		$(2,145,363)	$(1,971,210)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*		$(2,123,910)	$(1,951,499)

Net loss allocated to other Partners		$ (21,453)	$ (19,711)

* Amounts include $1,074,139 and $860,059 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

Boston Capital Tax Credit Fund V L.P.
NOTES TO CONDENSED FINANCIAL STATEMENTS - CONTINUED
December 31, 2013

(Unaudited)

NOTE D - INVESTMENT IN OPERATING PARTNERSHIPS - (continued)

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Series 47

		2013	2012
Revenues
	Rental	$ 6,456,508	$ 6,374,113
	Interest and other	198,951	179,991
		6,655,459	6,554,104

Expenses
	Interest	949,392	1,016,227
	Depreciation and amortization	1,867,099	1,824,932
	Operating expenses	4,332,492	4,127,986
		7,148,983	6,969,145

NET LOSS		$ (493,524)	$ (415,041)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*		$ (488,589)	$ (410,891)

Net loss allocated to other Partners		$ (4,935)	$ (4,150)

* Amounts include $400,230 and $343,665 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

Boston Capital Tax Credit Fund V L.P.

NOTES TO CONDENSED FINANCIAL STATEMENTS
December 31, 2013

(Unaudited)

NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS (continued)

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Series 48

		2013	2012
Revenues
	Rental	$ 3,625,930	$ 3,549,267
	Interest and other	123,745	107,136
		3,749,675	3,656,403

Expenses
	Interest	459,386	508,824
	Depreciation and amortization	1,183,137	1,180,910
	Operating expenses	2,309,588	2,262,104
		3,952,111	3,951,838

NET LOSS		$ (202,436)	$ (295,435)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*		$ (200,412)	$ (292,481)

Net loss allocated to other Partners		$ (2,024)	$ (2,954)

* Amounts include $158,390 and $145,979 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

Boston Capital Tax Credit Fund V L.P.

NOTES TO CONDENSED FINANCIAL STATEMENTS
December 31, 2013

(Unaudited)

NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS (continued)

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Series 49

		2013	2012
Revenues
	Rental	$ 6,588,528	$ 6,561,082
	Interest and other	277,267	302,443
		6,865,795	6,863,525

Expenses
	Interest	1,184,353	1,219,212
	Depreciation and amortization	2,675,046	2,658,033
	Operating expenses	4,455,799	4,247,014
		8,315,198	8,124,259

NET LOSS		$(1,449,403)	$(1,260,734)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*		$(1,434,909)	$(1,248,127)

Net loss allocated to other Partners		$ (14,494)	$ (12,607)

* Amounts include $515,519 and $370,415 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

NOTE E - TAXABLE LOSS

The Fund's taxable loss for the calendar year ended December 31, 2013 is expected to differ from its loss for financial reporting purposes. This is primarily due to accounting differences in depreciation incurred by the Operating Partnerships and also differences between the equity method of accounting and the IRS accounting methods.

NOTE F - INCOME TAXES

The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The Fund's federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions, which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2010 remain open.

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

This Management's Discussion and Analysis of Financial Condition and Results of Operations contains forward-looking statements including our intentions, hopes, beliefs, expectations, strategies and predictions of our future activities, or other future events or conditions. These statements are "forward looking statements" within the meaning of Section 27A of the Securities Act of 1933, as amended, and Section 21E of the Securities Exchange Act of 1934, as amended, and are intended to be covered by the safe harbors created by these acts. Investors are cautioned that all forward-looking statements involve risks and uncertainty, including, for example, the factors identified in Part I, Item 1A. "Risk Factors" of our Annual Report on Form 10-K for the fiscal year ended March 31, 2013. Although we believe that the assumptions underlying these forward-looking statements are reasonable, any of the assumptions could be inaccurate, and there can be no assurance that the forward-looking statements included in this Report will prove to be accurate. In light of the significant uncertainties inherent in these forward-looking statements, the inclusion of this information should not be regarded as a representation by us or any other person that our objectives and plans will be achieved.

Liquidity

The Fund's primary source of funds is the proceeds of the Offering. Other sources of liquidity include (i) interest earned on capital contributions held pending investment and on working capital and (ii) cash distributions from operations of the Operating Partnerships in which the Fund has and will invest. The Fund does not anticipate significant cash distributions from operations of the Operating Partnerships.

The Fund is currently accruing the fund management fee. Fund management fees accrued during the quarter ended December 31, 2013 were $284,457 and total fund management fees accrued as of December 31, 2013 were $4,486,496. During the quarter ended December 31, 2013, none of the accrued fund management fees were paid. Pursuant to the Partnership Agreement, these liabilities will be deferred until the Fund receives proceeds from sales of the Operating Partnerships, which will be used to satisfy these liabilities. The Fund's working capital and sources of liquidity coupled with affiliated party liability accruals allow sufficient levels of liquidity to meet the third party obligations of the Fund. The Fund is currently unaware of any trends

which would create insufficient liquidity to meet future third party obligations of the Fund.

Capital Resources

The Fund offered BACs in the Offering declared effective by the Securities and Exchange Commission on January 2, 2004. The Fund received $34,783,340, $22,993,720 and $60,000,000 representing 3,478,334, 2,299,372 and 6,000,000 BACs from investors admitted as BAC Holders in Series 47, Series 48 and Series 49, respectively, as of December 31, 2013.

Series 47

The Fund commenced offering BACs in Series 47 on January 2, 2004. Offers and sales of BACs in Series 47 were completed on April 30, 2004. The Fund has committed proceeds to pay initial and additional installments of capital contributions to 15 Operating Partnerships in the amount of $26,409,598.

During the quarter ended December 31, 2013, Series 47 did not record any releases of capital contributions. Series 47 has released all payments of its capital contributions to the Operating Partnerships.

Series 48

The Fund commenced offering BACs in Series 48 on May 11, 2004. Offers and sales of BACs in Series 48 were completed on August 12, 2004. The Fund has committed proceeds to pay initial and additional installments of capital contributions to 11 Operating Partnerships in the amount of $17,452,406.

During the quarter ended December 31, 2013, Series 48 did not record any releases of capital contributions. Series 48 has released all payments of its capital contributions to the Operating Partnerships.

Series 49

The Fund commenced offering BACs in Series 49 on August 24, 2004. Offers and sales of BACs in Series 49 were completed on April 29, 2005. The Fund has committed proceeds to pay initial and additional installments of capital contributions to 24 Operating Partnerships in the amount of $45,728,155.

During the quarter ended December 31, 2013, Series 49 did not record any releases of capital contributions. Series 49 has outstanding contributions payable to 1 Operating Partnership in the amount of $101, as of December 31, 2013. The remaining contributions will be released when the Operating Partnership have achieved the conditions set forth in their partnership agreement.

Results of Operations

As of December 31, 2013, the Fund held limited partnership interests in 50 Operating Partnerships. In each instance the apartment complex owned by the applicable Operating Partnership is eligible for the federal housing tax credit. Initial occupancy of a unit in each apartment complex which complied with the minimum set-aside test (i.e., initial occupancy by tenants with incomes equal to no more than a certain percentage of area median income) and the rent restriction test (i.e., gross rent charged tenants does not exceed 30% of the applicable income standards) is referred to as "Qualified Occupancy." Each of the Operating Partnerships and each of the respective apartment complexes are described more fully in the Prospectus or applicable report on Form 8-K. The general partner of the Fund believes that there is adequate casualty insurance on the properties.

The Fund incurred a fund management fee to Boston Capital Asset Management Limited Partnership in an amount equal to .5 percent of the aggregate cost of the apartment complexes owned by the Operating Partnerships, less the amount of certain asset management and reporting fees paid by the Operating Partnerships. The fund management fees incurred and the reporting fees paid by the Operating Partnerships for the three and nine months ended December 31, 2013 are as follows:

	3 Months Gross Fund Management Fee	3 Months Reporting Fee	3 Months Fund Management Fee Net of Reporting Fee
Series 47	$ 97,086	$ 6,500	$ 90,586
Series 48	59,595	6,500	53,095
Series 49	127,776	11,385	116,391
	$284,457	$24,385	$260,072

	9 Months Gross Fund Management Fee	9 Months Reporting Fee	9 Months Fund Management Fee Net of Reporting Fee
Series 47	$291,258	$20,342	$270,916
Series 48	178,785	9,000	169,785
Series 49	383,328	36,061	347,267
	$853,371	$65,403	$787,968

The Fund's investment objectives do not include receipt of significant cash distributions from the Operating Partnerships in which it has invested or intends to invest. The Fund's investments in Operating Partnerships have been and will be made principally with a view towards realization of federal housing tax credits for allocation to its partners and BAC holders.

Series 47

As of December 31, 2013 and 2012, the average Qualified Occupancy was 100%. The series had a total of 15 properties at December 31, 2013, all of which were at 100% Qualified Occupancy.

For the nine month periods ended December 31, 2013 and 2012, Series 47 reflects a net loss from Operating Partnerships of $(493,524) and $(415,041), respectively, which includes depreciation and amortization of $1,867,099 and $1,824,932, respectively. This is an interim period estimate; it is not indicative of the final year-end results.

CP Continental L.P. (Time Square on the Hill) is a 200-unit family development located in Fort Worth, TX. Despite occupancy that fluctuates around 90%, the property consistently operates below breakeven due to low rental rates and high operating expenses. Management has successfully reduced bad debt over the past several years and the economic occupancy through the fourth quarter of 2013 is 90%. The property suffers from poor visibility and has almost no drive-by traffic, requiring a large amount of money to be spent on advertising. The property also has fewer amenities than the competition, which includes properties that have pools, washer/dryer connections and covered parking at the same rent levels as CP Continental. The site staff has increased its visits to nearby retailers and businesses to place fliers in an effort to increase traffic to the property. Occupancy was 94% as of December 31, 2013. Management continues to review the budget to determine areas to control expenses and improve cash flow. The property's mortgage, real estate taxes, and insurance are all current. After rental achievement, the operating general partner is obligated to promptly advance funds to eliminate any operating deficit. The operating general partner is not obligated to have subordinate loans outstanding at any time in excess of $542,490. The management company, an affiliate of the operating general partner, is deferring all fees until operations improve. The low income tax credit compliance period expires on December 31, 2019.

McEver Vineyards, L.P. (McEver Vineyards Apartments) is a 220-unit family property in Gainesville, GA. Occupancy averaged 95%, 96% and 97% in 2010, 2011 and 2012, respectively. Average occupancy through December 2013 was 94%. The property historically experiences a slight decline in occupancy during the fourth quarter due to some of the Hispanic tenants returning back to Mexico during the slow winter months. While the property operated above breakeven during 2013, the lower revenues collected in the final quarter of the year, as well as the high operating expenses, elevated extraordinary expenses incurred addressing deferred maintenance, and insufficient rental rates will require close monitoring in the early part of 2014. Debt service remains burdensome due to insufficient top line revenue growth the last several years. According to management, higher water and sewer rates have caused utility costs to increase.

The operating general partner has attempted to restructure the debt in order to improve cash flow; to date this has been unsuccessful. While the investment general partner intends to continue to work with the operating general partner and lender to improve operations, as of December 31, 2013 the lender continues to show no interest in negotiating and documenting a loan modification. The mortgage, insurance and real estate taxes are current through the fourth quarter of 2013. If the property is foreclosed in 2014, the estimated credit loss of $299,479 and tax credit recapture cost and interest penalty of $909,376 are equivalent to a credit loss of $86 per 1,000 BACs and a recapture and interest penalty cost of $261 per 1,000 BACs.

Pecan Acres, L.P. (La Maison Apartments) is a 78-unit family property located in Lake Charles, LA. The property operated well above breakeven from 2010 through 2012 and maintained high occupancy. Occupancy continues to be high and was 99% as of December 31, 2013. In May 2012, the investment general partner learned that one of the two operating general partners had been charging its own overhead and other unrelated expenses to the property. The investment general partner sent a demand notice to this operating general partner to return all misappropriated funds to the property accounts at that time. The investment general partner has engaged counsel who worked with this operating general partner's attorney to resolve this matter. The investment general partner has reached an agreement with the operating general partner to exit the Operating Partnership. This operating general partner will withdraw from the Operating Partnership and a settlement agreement dealing with this matter is expected to be executed in the first quarter of 2014. All real estate tax, insurance and mortgage payments are current. The low income housing tax credit compliance period expires on December 31, 2019.

Hillsboro Fountainhead, L.P. (Pecan Creek Apartments) is a 48-unit family property in Hillsboro, Texas. The property is located in an economically depressed rural area approximately 35 miles north of Waco, Texas. Despite a 22% decrease in operating expenses from 2012, the property continues to operate below breakeven through the fourth quarter of 2013, primarily from low occupancy. According to management, the tenant base is primarily composed of employees of a large outlet mall located two blocks from the property. In an effort to increase applicant traffic and occupancy, management has increased community outreach efforts to include local churches, social agencies, and the housing authority. In addition, print advertisements are circulated in the local newspapers monthly. Through the fourth quarter of 2013, average annual occupancy improved to 86% from a 2012 low of 63%, and the property operated below breakeven in 2013. The investment general partner intends to continue to work with the operating general partner to improve resident selection, reduce administrative and maintenance expenses, and increase occupancy. The operating general partner will fund deficits as necessary. All real estate taxes, insurance, and mortgage payments are current. The low income housing tax credit compliance period expires on December 31, 2019.

Series 48

As of December 31, 2013 and 2012, the average Qualified Occupancy was 100%. The series had a total of 11 properties at December 31, 2013, all of which were at 100% Qualified Occupancy.

For the nine month periods ended December 31, 2013 and 2012, Series 48 reflects a net loss from Operating Partnerships of $(202,436) and $(295,435), respectively, which includes depreciation and amortization of $1,183,137 and $1,180,910, respectively. This is an interim period estimate; it is not indicative of the final year-end results.

The operating general partner has attempted to restructure the debt in order to improve cash flow; to date this has been unsuccessful. While the investment general partner intends to continue to work with the operating general partner and lender to improve operations, as of December 31, 2013 the lender continues to show no interest in negotiating and documenting a loan modification. The mortgage, insurance and real estate taxes are current through the fourth quarter of 2013. If the property is foreclosed in 2014, the estimated credit loss of $299,479 and tax credit recapture cost and interest penalty of $909,376 are equivalent to a credit loss of $130 per 1,000 BACs and a recapture and interest penalty cost of $395 per 1,000 BACs.

Wyndam-Emporia (Wyndam Place Senior Residences) is a 42-unit senior property located in Emporia, KS. During the third quarter of 2013 the property had declining occupancy that led to below breakeven operations. Occupancy continued to struggle during the fourth quarter and ended December 2013 at 79% occupied with nine vacant units. Wyndam Place continued to operate below breakeven in 2013. The predominant factor impacting the occupancy is that eight tenants who have lived at the property since its opening have passed away in the last six months. Several other original tenants have been forced to move into nursing homes due to their advanced age. An ongoing matter that will require consistent monitoring is the opening of a new senior property a half-mile away. Wyndam Place Senior Residence has lost four potential tenants to this new senior property since it opened in March 2013. The issue is not that tenants are leaving for the new property but potential tenants are visiting it prior to assessing Wyndam Place. The new senior property is located in a more desirable location, directly across the street from the senior center and the hospital, offering more amenities and charging lower rents for larger units.

Management intensified their marketing and advertising efforts during the fourth quarter of 2013 in an attempt to capitalize on the 100% occupancy at the new senior development before the inception of winter weather. Management participated in the Emporia Senior Fair in October where 500-600 local seniors attended. Management subsequently conducted an open house on October 26, 2013, for prospective tenants to tour the property and meet with current residents. Management ran a newspaper insert prior to the open house that was distributed to roughly 12,000 subscribers. Management continues to place monthly ads in the newspaper offering three months free rent. This special has been in place since November but has not drawn any new tenants. Management also is offering a resident referral bonus of $250. The referral program will continue to run until the property is fully leased. Management is optimistic that they can fill the vacant units if they can get prospective tenants to visit the property. All real estate taxes, mortgage and insurance payments are current through December 31, 2013. The operating general partner remains under their operating guarantee through the end of 2014. On December 31, 2020, the 15-year low income housing tax credit compliance period will expire with respect to Wyndam Place Senior Residences.

Series 49

As of December 31, 2013 and 2012, the average Qualified Occupancy was 100%. The series had a total of 24 properties at December 31, 2013, all of which were at 100% Qualified Occupancy.

For the nine month periods ended December 31, 2013 and 2012, Series 49 reflects a net loss from Operating Partnerships of $(1,449,403) and $(1,260,734), respectively, which includes depreciation and amortization of $2,675,046 and $2,658,033, respectively. This is an interim period estimate; it is not indicative of the final year-end results.

Rosewood Senior Apartments (Rosewood Place, LLC) is a 144-unit apartment development for seniors located in Lenexa, Kansas. The property reached initial full qualified occupancy in November 2007. The average occupancy in 2010, 2011 and 2012 was 95%, 99% and 98%, respectively. Conversely, in 2013 Rosewood Place has experienced a decline in average occupancy to 93%. A perceived reduction in federal benefits for seniors, a rent increase at Rosewood Place, strategic tenant relocations by management due to the declining health of certain tenants and their inability to live independently were principal reasons for the increasing vacancy during 2013. In January 2013 asking rents for one and two bedroom units at Rosewood Place were increased by $15 and $25, respectively, which in conjunction with the minimal increase in social security benefits and the rise in Medicare Part B premiums left the target resident population income after rent and Medicare Part B premiums lower than in 2012. This prompted some residents to move out. Even though Rosewood Place is for seniors 55 years of age and older, the average age of residents is closer to 77. As a result, some residents are less able to live independently and require more intensive care, or additional services, than can be provided at Rosewood Place. By the start of the third quarter of 2013, management had implemented a more targeted approach to tenant retention by seeking the involvement of current tenants through suggestions and referrals. A referral program for existing tenants was implemented in which $100 is paid to any existing Rosewood tenant whose referral leads to a lease with a new tenant. Management views the recent decline in occupancy as an opportunity to sign younger and healthier tenants which should reduce the risk of losing occupancy for health related reasons for the next several years. The average age of new tenants in 2013 has been 60, well below the property's current average tenant age of 77. In addition, management has completed several capital improvement projects (new carpeting in the lobby and elevators, upgraded aviary, sealing the parking lot, and adding more flowers to the landscaping) earning positive feedback from tenants, which is an encouraging sign for tenant retention efforts. The goal of the operating general partner is to re-establish occupancy above 95% in early 2014.

Operations at Rosewood Place were nominally above breakeven during 2010, 2011, and 2012, but fell just below breakeven in 2013. This was due to the previously described decline in occupancy and an increase in administrative costs and repair and maintenance expenses. The Operating Partnership was able to stay current on its first mortgage debt during the time period 2007 - 2010 because no real estate tax payments were made for tax years 2006 through 2010. All outstanding taxes were paid including interest and penalties on January 7, 2011. At December 31, 2010, an estimated $605,700 in real estate taxes and interest penalties were owed by Rosewood Place, LLC, including the first and second half 2010 real estate taxes. As previously noted, the full tax amount owed was paid on January 7, 2011 from capital raised as part of the loan amendment described below that closed into escrow on December 21, 2010 and was released from escrow on January 6, 2011 when all conditions for closing the amendment were satisfied.

In July 2009, a contractor filed a motion for summary judgment, requesting foreclosure of its mechanic's lien. This motion was approved on February 17, 2010, and an advertised foreclosure sale on April 14, 2010 was scheduled. On April 12, 2010, the contractor agreed to postpone the sale and to continue to negotiate a payment plan with the operating general partner. In June 2010, the operating general partner and the contractor reached an oral agreement on a five-year payment plan to settle the mechanic's lien claim for $250,000. The mechanic's lien judgment was released on December 29, 2010 as part of the settlement agreement executed in December 2010 by the contractor and the operating general partner.

In June 2010, the operating general partner refocused its efforts on negotiating a loan modification with the existing mortgage lender. By late July 2010, the operating general partner, the investment general partner and the lender had agreed in principle on a restructuring plan. In August 2010 the contractor also agreed, in concept, to the proposed loan modification. The modification documents were executed and the transaction closed into escrow on December 21, 2010. They were released from escrow on January 6, 2011 when all closing conditions were satisfied. The operating general partner contributed $148,000 towards the loan modification and a new investor contributed $600,000. The new investor was assigned a 45% interest in Rosewood Place, LLC in exchange for its $600,000 capital contribution. The new investor entity is related to the investment general partner. As a result of this transaction, approximately $249,000 per year of federal tax credits, equivalent to approximately $42 per 1,000 BACs, will be allocated to the new investor. It is anticipated that the new investor will put its 45% interest in Rosewood Place, LLC back to the investment limited partner in early 2015. On a cumulative basis, the investment general partner originally forecasted that the tax credits allocated to the original investors in Rosewood Place, LLC would be reduced by approximately $748,000 (equivalent to $125 per 1,000 BACs). However, it is now projected that the amount of tax credit reduction for the original investors will be approximately $997,000 (equivalent to $167 per 1,000 BACs). If the new investor had not contributed to the loan modification and the foreclosure had occurred in 2010, the investment general partner estimates that there would have been recapture and interest penalties relating to credits previously claimed of $613,304, as well as an estimated loss of credits for the tax years 2010-2017 of $3,854,295. This represents recapture of $102 and credit loss totaling $642, respectively, per 1,000 BACs.

This property is part of a portfolio that includes several properties that experienced operational difficulties in 2008 and 2009. During those years the operating general partner's financial position also deteriorated, preventing his ability to recapitalize any of these properties. Although the operating general partner's financial position did not improve during 2010, 2011, and 2012, operations throughout his portfolio did stabilize. During 2010, the investment general partner actively worked with the operating general partner and lender to restructure the mortgage debt as discussed above. Since the loan amendment for Rosewood Place, LLC closed in January 2011, real estate taxes, insurance escrows and bond payments have been paid currently and remained current as of December 31, 2013. In addition, payments to the contractor under the aforementioned five-year payment plan were current through August 31, 2013; however, the September, October and November 2013 payments to the contractor were deferred (as permitted under the terms of the restructuring agreement) as a result of the previously discussed decline in property operations. A payment of $4,167 was made in December 2013 against the outstanding balance owed to the contractor of $116,656.

Rural Housing Partners of Kewaunee L.P. (Sunset Manor) is a 38-unit property located in Kewaunee, WI. Occupancy has historically been an issue at this property, mainly due to evictions for nonpayment of rent and residents vacating because of job losses. Current marketing includes advertising on Rent.com and Craigslist, advertising in the Local Free Shopper which covers three cities/towns, posting fliers in the local community, and frequent contacts with local housing agencies, as well as For Rent signs located on the property. In 2013, occupancy remained a concern. However, as a result of management's efforts the property was 95% occupied as of December 31, 2013, and the property operated slightly above breakeven in the fourth quarter of 2013. All real estate taxes, mortgage, and insurance payments are current. On December 31, 2019, the 15-year low income housing tax credit compliance period will expire with respect to Sunset Manor Apartments.

Rural Housing Partners of Mauston L.P. (Brookview I & II Apartments) is a 22-unit family property located in Mauston, WI. As of December 31, 2013, occupancy was 86% and the property was operating slightly below breakeven. The struggle with vacancy is a direct reflection of economic conditions in Mauston, where ongoing job losses have led to increased evictions and migration from the area. Management continues to focus marketing efforts on internet advertising. They also perform outreach to the local Housing and Urban Development office, the Wisconsin Housing Authority, and the Juneau County housing agencies. All real estate taxes, mortgage, and insurance payments are current. On December 31, 2019, the 15-year low income housing tax credit compliance period will expire with respect to Brookview Apartments.

Kaufman Fountainhead LP (Briarwood Apartments) is a 48-unit family property in Kaufman, Texas. The property, located 45 miles southeast of Dallas, Texas, receives USDA/RD rental assistance for 21 units. The property continues to operate below breakeven in 2013 due to high operating expenses and low occupancy. The declining local economy contributed to a number of skips and evictions for non-payment of rent. The 2013 year-to-date average occupancy has improved reaching 82%; however, property operations remain below breakeven. The operating general partner indicated a number of recent move-outs were families relocating for employment opportunities out of the area; also, a number of applicants that would otherwise move into the property and commute to Dallas for work are moving closer to the city due to rising commuting costs. Management is allowing new move-ins to pay their security deposits over a four month period. The operating general partner believes occupancy will continue to improve without the use of move-in concessions. Management attributed the higher maintenance in 2013 to interior and exterior foundation repairs and unit turnover costs and $29,669 was withdrawn from the replacement reserve in May for expensed improvements. The operating general partner continues to fund deficits as necessary. Real estate taxes, insurance, and mortgage payments are current. The low income housing tax credit compliance period expires on December 31, 2021.

Off Balance Sheet Arrangements

None.

Principal Accounting Policies and Estimates

The financial statements are prepared in accordance with accounting principles generally accepted in the United States of America (GAAP), which require the Fund to make various estimates and assumptions. The following section is a summary of some aspects of those accounting policies that may require subjective or complex judgments and are most important to the portrayal of the Fund's financial condition and results of operations. The Fund believes that there is a low probability that the use of different estimates or assumptions in making these judgments would result in materially different amounts being reported in the financial statements.

The Fund is required to assess potential impairments to its long-lived assets, which are primarily investments in limited partnerships. The Fund accounts for its investment in limited partnerships in accordance with the equity method of accounting since the Fund does not control the operations of the Operating Partnerships. The purpose of an impairment analysis is to verify that the real estate investment balance reflected on the balance sheet does not exceed the value of the underlying investments.

If the book value of the Fund's investment in an Operating Partnership exceeds the estimated value derived by management, which generally consists of the remaining future Low-Income Housing Credits allocable to the Fund and the estimated residual value to the Fund, the Fund reduces its investment in the Operating Partnership.

The main reason an impairment loss typically occurs is that the annual operating losses, recorded in accordance with the equity method of accounting, of the investment in limited partnership does not reduce the balance as quickly as the annual use of the tax credits. In years prior to the year ended March 31, 2009, management included remaining tax credits as well as residual value in the calculated value of the underlying investments. However, management decided to take a more conservative approach to the investment calculation and determined that the majority of the residual value component of the valuation was zero for the years ended, March 31, 2012 and 2011. However, it is important to note that this change in the accounting estimate to the calculation method of the impairment loss has no effect on the actual value or performance of the overall investment, nor does it have any effect on the remaining credits to be generated.

In accordance with the accounting guidance for the consolidation of variable interest entities, the Fund determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. The analysis that must be performed to determine which entity should consolidate a VIE focuses on control and economic factors. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE's economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party will be required to consolidate the VIE. Further, the guidance requires continual reconsideration of the primary beneficiary of a VIE.

Principal Accounting Policies and Estimates - continued

Based on this guidance, the Operating Partnerships in which the Fund invests meet the definition of a VIE because the owners of the equity at risk in these entities do not have the power to direct their operations. However, management does not consolidate the Fund's interests in these VIEs, as it is not considered to be the primary beneficiary since it does not have the power to direct the activities that are considered most significant to the economic performance of these entities. The Fund currently records the amount of its investment in these partnerships as an asset on its balance sheets, recognizes its share of partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Fund's balance in investment in Operating Partnerships, advances made to Operating Partnerships, plus the risk of recapture of tax credits previously recognized on the investments, represents its maximum exposure to loss. The Fund's exposure to loss on these partnerships is mitigated by the condition and financial performance of the underlying housing complexes as well as the strength of the general partners and their guarantee against credit recapture to the investors of the Fund.

Item 3		Quantitative and Qualitative Disclosures About Market Risk

		Not Applicable
Item 4	Controls and Procedures

	(a)		Evaluation of Disclosure Controls and Procedures
			As of the end of the period covered by this report, the Fund's general partner, under the supervision and with the participation of the Principal Executive Officer and Principal Financial Officer of Boston Capital Associates V LLC, carried out an evaluation of the effectiveness of the Fund's "disclosure controls and procedures" as defined under the Securities Exchange Act of 1934 Rules 13a-15 and 15d-15 with respect to each series individually, as well as the Fund as a whole. Based on that evaluation, the Fund's Principal Executive Officer and Principal Financial Officer have concluded that as of the end of the period covered by this report, the Fund's disclosure controls and procedures were effective to ensure that information relating to any series or the Fund as a whole required to be disclosed by it in the reports that it files or submits under the Securities Exchange Act of 1934 (i) is recorded, processed, summarized and reported within the time periods specified in the SEC's rules and forms and (ii) is accumulated and communicated to the Fund's management, including the Fund's Principal Executive Officer and Principal Financial Officer, as appropriate, to allow timely decisions regarding required disclosure with respect to each series individually, as well as the Fund as a whole.
	(b)		Changes in Internal Controls

			There were no changes in the Fund's internal control over financial reporting that occurred during the quarter ended December 31, 2013 that materially affected, or are reasonably likely to materially affect, the Fund's internal control over financial reporting.

PART II - OTHER INFORMATION

Item 1.

Legal Proceedings

None

Item 1A.

Risk Factors

There have been no material changes from the risk factors set forth under Part I, Item 1A. "Risk Factors" in our Form 10-K for the fiscal year ended March 31, 2013.

Item 2.

Unregistered Sales of Equity Securities and Use of Proceeds

None

Item 3.

Defaults upon Senior Securities

None

Item 4.

Mine Safety Disclosures

Not Applicable

Item 5.

Other Information

None

Item 6.

Exhibits

(a)Exhibits

31.a Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, of John P. Manning, Principal Executive Officer, filed herewith

31.b Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, of Marc N. Teal, Principal Financial Officer, filed herewith

32.a Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of John P. Manning, Principal Executive Officer, filed herewith

32.b Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of Marc N. Teal, Principal Financial Officer, filed herewith

101. The following materials from the Boston Capital Tax Credit Fund V L.P. Quarterly Report on Form 10-Q for the quarterly period ended December 31, 2013 formatted in Extensible Business Reporting Language (XBRL): (i) the Condensed Balance Sheets, (ii) the Condensed Statements of Operations, (iii) the Condensed Statements of Changes in Partners' Capital (Deficit), (iv) the Condensed Statements of Cash Flows and (v) related notes, furnished herewith

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

	Boston Capital Tax Credit Fund V L.P.

		By:	Boston Capital Associates V LLC, General Partner


Date: February 14, 2014			By:	/s/ John P. Manning John P. Manning

				Managing Member

Pursuant to the requirements of the Securities Exchange Act of 1934,
this report has been signed below by the following persons on behalf of the
Fund and in the capacities and on the dates indicated:

DATE:	SIGNATURE:	TITLE:

February 14, 2014	/s/ John P. Manning John P. Manning	Director, President (Principal Executive Officer), Boston Capital Partners II Corp.; Director, President (Principal Executive Officer), BCTC V Assignor Corp.







February 14, 2014	/s/ Marc N. Teal Marc N. Teal	Sr. Vice President, Chief Financial Officer (Principal Financial and Accounting Officer), Boston Capital Partners II Corp.; Sr. Vice President, Chief Financial Officer (Principal Financial and Accounting Officer), BCTC V Assignor Corp.

EX-31 2 b51213cert302jpm.htm BCTC V CERTIFICATION 302 SECURITIES AND EXCHANGE COMMISSION

Exhibit 31.a

I, John P. Manning, certify that:

I have reviewed this quarterly report on Form 10-Q of Boston Capital Tax Credit Fund V L.P.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary 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 report;

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

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

February 14, 2014	/s/ John P. Manning
	John P. Manning
	Principal
	Executive Officer

EX-31 3 b51213cert302mnt.htm BCTC V CERTIFICATION 302 SECURITIES AND EXCHANGE COMMISSION

Exhibit 31.b

I, Marc N. Teal, certify that:

I have reviewed this quarterly report on Form 10-Q of Boston Capital Tax Credit Fund V L.P.;

Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary 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 report;

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

The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the registrant and have:

Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and

Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

February 14, 2014	/s/ Marc N. Teal
	Marc N. Teal
	Principal Financial Officer

EX-32 4 b51213cert906jpm.htm BCTC V CERTIFICATION 906 EXHIBIT 99

EXHIBIT 32.a

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 Boston Capital Tax Credit Fund V L.P. (the "Fund") on Form 10-Q for the period ended December 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, John P. Manning, Principal Executive Officer of the Fund's general partner, Boston Capital Associates V, L.L.C., certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge, after due inquiry:

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

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


Date:
February 14, 2014		/s/ John P. Manning

		John P. Manning
		Principal Executive Officer

A signed original of this written statement required by Section 906, or other

document authenticating, acknowledging, or otherwise adopting the signature that appears in typed form within the electronic version of this written statement required by Section 906, has been provided to the Fund and will be retained by the Fund and furnished to the Securities and Exchange Commission or its staff upon request.

EX-32 5 b51213cert906mnt.htm BCTC V CERTIFICATION 906 EXHIBIT 99

EXHIBIT 32.b

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 Boston Capital Tax Credit Fund V L.P. (the "Fund") on Form 10-Q for the period ended December 31, 2013 as filed with the Securities and Exchange Commission on the date hereof (the "Report"), I, Marc N. Teal, Principal Financial Officer of the Fund's general partner, Boston Capital Associates V L.L.C., certify, pursuant to 18 U.S.C. section 1350, as adopted pursuant to section 906 of the Sarbanes-Oxley Act of 2002, that to the best of my knowledge, after due inquiry:

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

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


Date:
February 14, 2014		/s/ Marc N. Teal

		Marc N. Teal
		Principal Financial Officer

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

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<div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif "> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-FAMILY:courier new,courier,monospace"><u>NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS</u></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">At December 31, 2013 and 2012, the Fund has limited partnership interests in 50 Operating Partnerships, which own or are constructing apartment complexes.</font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">  <br/> </font></font></div> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">The breakdown of Operating Partnerships within the Fund at December 31, 2013 and 2012 is as follows:<br/> </font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" cellspacing="0" cellpadding="7" width="444" border="0"> <tr> <td valign="top" width="41%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2013</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 47</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">15</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">15</font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 48</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">11</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">11</font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 49</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>24</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>24</u></font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Total</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>50</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>50</u></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">  </font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">The Fund's fiscal year ends March 31st for each year, while all the Operating Partnerships' fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership Agreement, financial results for each of the Operating Partnerships are provided to the Fund within 45 days after the close of each Operating Partnership's quarterly period. <font style="FONT-FAMILY: 'courier new','serif'; FONT-SIZE: 10pt"> </font>Accordingly, the financial results available for the Operating Partnerships are for the nine months ended September 30, 2013.</font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"> </font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS<br/> Nine Months Ended September 30,<br/> (Unaudited)</font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"> </font></div> <font style="FONT-SIZE: 10pt"></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"><u>Total</u><br/> </font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" cellspacing="0" cellpadding="7" width="600" border="0"> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2013</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Revenues</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Rental</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$ 16,670,966</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$ 16,484,462</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest and other</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>    599,963</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>    589,570</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 17,270,929</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 17,074,032</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Expenses</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">2,593,131</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">2,744,263</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Depreciation and amortization</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">5,725,282</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">5,663,875</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Operating expenses</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 11,097,879</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 10,637,104</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 19,416,292</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 19,045,242</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">NET LOSS</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>(2,145,363)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>(1,971,210)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to Boston Capital Tax Credit Fund V L.P.*</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(2,123,910)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,951,499)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to other Partners</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>   (21,453)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>   (19,711)</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">  </font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <br/> <font style="FONT-FAMILY:courier new,courier,monospace">* Amounts include $1,074,139 and $860,059 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.</font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">   </font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.</font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"><br/>  </font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS<br/> Nine Months Ended September 30,<br/> (Unaudited)</font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">  </font></font></div> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><u><font style="FONT-FAMILY:courier new,courier,monospace">S<font style="FONT-FAMILY: 'courier new','serif'; FONT-SIZE: 10pt">eries 47</font></font></u></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"> </font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" cellspacing="0" cellpadding="7" width="600" border="0"> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2013</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Revenues</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Rental</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$  6,456,508</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$  6,374,113</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest and other</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>    198,951</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>    179,991</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  6,655,459</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  6,554,104</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Expenses</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">949,392</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">1,016,227</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Depreciation and amortization</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">1,867,099</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">1,824,932</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Operating expenses</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  4,332,492</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  4,127,986</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  7,148,983</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  6,969,145</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">NET LOSS</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>  (493,524)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>  (415,041)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to Boston Capital Tax Credit Fund V L.P.*</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (488,589)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (410,891)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to other Partners</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>    (4,935)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>    (4,150)</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> </font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace">* Amounts include $400,230 and $343,665 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.</font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">  </font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.</font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"> </font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"> </font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS<br/> Nine Months Ended September 30,<br/> (Unaudited)</font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"> </font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><u><font style="FONT-FAMILY:courier new,courier,monospace">Series 48<br/> </font></u></font></font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" cellspacing="0" cellpadding="7" width="600" border="0"> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2013</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Revenues</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Rental</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$  3,625,930</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$  3,549,267</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest and other</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>    123,745</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>    107,136</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  3,749,675</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  3,656,403</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Expenses</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">459,386</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">508,824</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Depreciation and amortization</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">1,183,137</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">1,180,910</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Operating expenses</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  2,309,588</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  2,262,104</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  3,952,111</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  3,951,838</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">NET LOSS</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>  (202,436)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>  (295,435)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to Boston Capital Tax Credit Fund V L.P.*</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (200,412)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (292,481)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to other Partners</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>    (2,024)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>    (2,954)</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font></font></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">  </font></font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">* Amounts include $158,390 and $145,979 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.</font></font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">   </font></font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.</font></font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> </font> </font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> </font> </font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS<br/> Nine Months Ended September 30,<br/> (Unaudited)</font></font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">  </font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><u><font style="FONT-FAMILY:courier new,courier,monospace">Series 49<br/> </font></u></font></font></font></font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" cellspacing="0" cellpadding="7" width="600" border="0"> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2013</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Revenues</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Rental</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $  6,588,528</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $  6,561,082</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest and other</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     277,267</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     302,443</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   6,865,795</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   6,863,525</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Expenses</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,184,353</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,219,212</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Depreciation and amortization</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 2,675,046</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 2,658,033</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Operating expenses</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   4,455,799</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   4,247,014</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   8,315,198</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   8,124,259</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">NET LOSS</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,449,403)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,260,734)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to Boston Capital Tax Credit Fund V L.P.*</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,434,909)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,248,127)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to other Partners</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>   (14,494)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>   (12,607)</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font></font></font></font></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">  </font></font></font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">* Amounts include $515,519 and $370,415 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.</font></font></font></font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">   </font></font></font></font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.<font style="FONT-FAMILY: 'courier new','serif'; FONT-SIZE: 10pt"></font></font></font></font></font></font></font></font></font></div> </div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table>

<div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif "> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-FAMILY:courier new,courier,monospace"> </font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-FAMILY:courier new,courier,monospace">Accumulated amortization of acquisition costs by Series for the quarters ended December 31, 2013 and 2012 are as follows:</font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt">  </div> <center> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" border="0" cellspacing="0" cellpadding="7" width="402"> <tr> <td height="16" valign="top" width="31%"> <div> </div> </td> <td height="16" valign="top" width="34%"><u></u><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2013</u></font></font></div> </td> <td height="16" valign="top" width="34%"><u></u><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2012</u></font></font></div> </td> </tr> <tr> <td height="11" valign="top" width="31%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 47</font></font></div> </td> <td height="11" valign="top" width="34%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$1,829,852</font></font></div> </td> <td height="11" valign="top" width="34%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$1,496,196</font></font></div> </td> </tr> <tr> <td height="14" valign="top" width="31%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 48</font></font></div> </td> <td height="14" valign="top" width="34%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">382,118</font></font></div> </td> <td height="14" valign="top" width="34%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">243,166</font></font></div> </td> </tr> <tr> <td valign="top" width="31%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 49</font></font></div> </td> <td valign="top" width="34%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  160,491</u></font></font></div> </td> <td valign="top" width="34%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  199,698</u></font></font></div> </td> </tr> <tr> <td valign="top" width="31%"><font style="FONT-SIZE: 10pt"></font> <div> </div> </td> <td valign="top" width="34%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>2,372,461</u></font></font></font></div> </td> <td valign="top" width="34%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>1,939,060</u></font></font></font></div> </td> </tr> </table> </center> </div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif "> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-FAMILY:courier new,courier,monospace">The fund management fee accrued for the quarters ended December 31, 2013 and 2012 are as follows:</font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt">  </div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" border="0" cellspacing="0" cellpadding="7" width="444"> <tr> <td valign="top" width="39%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="31%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2013</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="39%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 47</font></font></div> </td> <td valign="top" width="31%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$ 97,086</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$ 97,086</font></font></div> </td> </tr> <tr> <td height="11" valign="top" width="39%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 48</font></font></div> </td> <td height="11" valign="top" width="31%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">59,595</font></font></div> </td> <td height="11" valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">59,595</font></font></div> </td> </tr> <tr> <td height="11" valign="top" width="39%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 49</font></font></div> </td> <td height="11" valign="top" width="31%"><u></u><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>127,776</u></font></font></div> </td> <td height="11" valign="top" width="30%"><u></u><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>127,776</u></font></font></div> </td> </tr> <tr> <td height="11" valign="top" width="39%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Total</font></font></div> </td> <td height="11" valign="top" width="31%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>284,457</u></font></font></font></div> </td> <td height="11" valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>284,457</u></font></font></font></div> </td> </tr> </table> </div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif "> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"> </font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">The fund management fees paid for the quarters ended December 31, 2013 and 2012 are as follows:</font><font style="FONT-FAMILY:courier new,courier,monospace"><br/> </font></font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" border="0" cellspacing="0" cellpadding="7" width="444"> <tr> <td valign="top" width="41%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2013</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 47</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$      -</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$      -</font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 48</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">-</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">-</font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 49</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>      -</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>      -</u></font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Total</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>      -</u></font></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>      -</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"></font></font></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> </font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">The fund management fees paid for the nine months ended December 31, 2013 and 2012 are as follows:<br/> </font></font></font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" border="0" cellspacing="0" cellpadding="7" width="444"> <tr> <td valign="top" width="41%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2013</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 47</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$      -</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">$ 75,000</font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 48</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">-</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">150,000</font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 49</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>200,000</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>550,000</u></font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Total</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>200,000</u></font></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">$<u>775,000</u></font></font></font></div> </td> </tr> </table> </div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif "> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> </font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">The breakdown of Operating Partnerships within the Fund at December 31, 2013 and 2012 is as follows:<br/> </font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" cellspacing="0" cellpadding="7" width="444" border="0"> <tr> <td valign="top" width="41%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2013</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 47</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">15</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">15</font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 48</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">11</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">11</font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Series 49</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>24</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>24</u></font></font></div> </td> </tr> <tr> <td valign="top" width="41%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Total</font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>50</u></font></font></div> </td> <td valign="top" width="30%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>50</u></font></font></div> </td> </tr> </table> </div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table> <div style="MARGIN: 0pt 0px; FONT: 10pt Times New Roman, Times, Serif "> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif "> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"> </font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">Accordingly, the financial results available for the Operating Partnerships are for the nine months ended September 30, 2013.</font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">  </font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS<br/> Nine Months Ended September 30,<br/> (Unaudited)</font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">  </font></font></div> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"><u>Total</u><br/> </font></font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" border="0" cellspacing="0" cellpadding="7" width="600"> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2013</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Revenues</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Rental</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $ 16,670,966</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $ 16,484,462</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest and other</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     599,963</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     589,570</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  17,270,929</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  17,074,032</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Expenses</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 2,593,131</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 2,744,263</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Depreciation and amortization</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 5,725,282</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 5,663,875</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Operating expenses</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  11,097,879</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  10,637,104</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  19,416,292</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>  19,045,242</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">NET LOSS</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(2,145,363)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,971,210)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to Boston Capital Tax Credit Fund V L.P.*</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(2,123,910)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,951,499)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to other Partners</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>   (21,453)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>   (19,711)</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">  </font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <br/> <font style="FONT-FAMILY:courier new,courier,monospace">* Amounts include $1,074,139 and $860,059 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.</font></font></font></div> </div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif ">  </div> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><u><font style="FONT-FAMILY:courier new,courier,monospace">S<font style="FONT-FAMILY: 'courier new','serif'; FONT-SIZE: 10pt">eries 47</font></font></u></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"> </font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" border="0" cellspacing="0" cellpadding="7" width="600"> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2013</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Revenues</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Rental</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $  6,456,508</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $  6,374,113</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest and other</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     198,951</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     179,991</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   6,655,459</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   6,554,104</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Expenses</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 949,392</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,016,227</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Depreciation and amortization</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,867,099</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,824,932</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Operating expenses</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   4,332,492</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   4,127,986</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   7,148,983</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   6,969,145</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">NET LOSS</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (493,524)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (415,041)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to Boston Capital Tax Credit Fund V L.P.*</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (488,589)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (410,891)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to other Partners</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>    (4,935)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>    (4,150)</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">  </font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace">* Amounts include $400,230 and $343,665 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.</font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif ">  </div> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><u><font style="FONT-FAMILY:courier new,courier,monospace">Series 48<br/> </font></u></font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" border="0" cellspacing="0" cellpadding="7" width="600"> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2013</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Revenues</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Rental</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $  3,625,930</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $  3,549,267</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest and other</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     123,745</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     107,136</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   3,749,675</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   3,656,403</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Expenses</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 459,386</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 508,824</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Depreciation and amortization</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,183,137</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,180,910</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Operating expenses</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   2,309,588</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   2,262,104</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   3,952,111</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   3,951,838</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">NET LOSS</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (202,436)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (295,435)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to Boston Capital Tax Credit Fund V L.P.*</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (200,412)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>  (292,481)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to other Partners</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>    (2,024)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>    (2,954)</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">  </font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">* Amounts include $158,390 and $145,979 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.</font></font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt;MARGIN: 0pt 0px; FONT: 10pt Courier New, Times, Serif ">  </div> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt" align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><u><font style="FONT-FAMILY:courier new,courier,monospace">Series 49<br/> </font></u></font></font></div> <table style="clear:both;FONT-SIZE: 10pt" dir="ltr" border="0" cellspacing="0" cellpadding="7" width="600"> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2013</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="center"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u> 2012</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Revenues</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Rental</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $  6,588,528</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> $  6,561,082</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest and other</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     277,267</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>     302,443</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   6,865,795</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   6,863,525</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Expenses</font></font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Interest</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,184,353</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 1,219,212</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Depreciation and amortization</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 2,675,046</font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> 2,658,033</font></font></div> </td> </tr> <tr> <td valign="top" width="5%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="48%"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"> Operating expenses</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   4,455,799</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   4,247,014</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   8,315,198</u></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace"><u>   8,124,259</u></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">NET LOSS</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,449,403)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,260,734)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to Boston Capital Tax Credit Fund V L.P.*</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,434,909)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><br/> <font style="FONT-FAMILY:courier new,courier,monospace"> $<u>(1,248,127)</u></font></font></font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="26%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> <td valign="top" width="21%"> <div><font style="FONT-FAMILY:courier new,courier,monospace">  </font></div> </td> </tr> <tr> <td valign="top" width="53%" colspan="2"><font style="FONT-SIZE: 10pt"></font> <div><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt;FONT-FAMILY:courier new,courier,monospace">Net loss allocated to other Partners</font></font></div> </td> <td valign="top" width="26%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>   (14,494)</u></font></font></font></div> </td> <td valign="top" width="21%"><font style="FONT-SIZE: 10pt"></font> <div align="right"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace"> $<u>   (12,607)</u></font></font></font></div> </td> </tr> </table> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"></font></font></font></font> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt">  </font></font></font></font></div> <div style="CLEAR:both; FONT-FAMILY:Courier New;FONT-SIZE: 10pt"> <font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-SIZE: 10pt"><font style="FONT-FAMILY:courier new,courier,monospace">* Amounts include $515,519 and $370,415 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.</font></font></font></font></font></div> </div> <table border="0" style="width:100%; table-layout:fixed;" cellspacing="0" cellpadding="0"><tr><td></td></tr></table> 2004-04-30 2004-08-12 2005-04-29

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230663 0 0 230663 0 0 0 0 10-Q false 2013-12-31 2014 Q3 0 BOSTON CAPITAL TAX CREDIT FUND V LP 0001267425 --03-31 Smaller Reporting Company Amounts include $1,074,139 and $860,059 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting. Amounts include $400,230 and $343,665 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting. Amounts include $158,390 and $145,979 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting. Amounts include $515,519 and $370,415 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting. 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Statement Of Financial Position [Abstract] Assets [Abstract] ASSETS Real Estate Investment Property, Net, Total INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) Other Assets, Unclassified [Abstract] OTHER ASSETS Cash and Cash Equivalents, at Carrying Value, Total Cash and cash equivalents Cash and cash equivalents, beginning Cash and cash equivalents, ending Acquisition Cost Net Of Amortization Acquisition costs, net Carrying amount as of the balance sheet date of acquisition cost, net amortization. Other Assets Other assets Assets, Total Assets Liabilities [Abstract] LIABILITIES Accounts Payable and Accrued Liabilities, Total Accounts payable and accrued expenses Due To Affiliate Accounts payable affiliates Capital Contributions Payable Capital contributions payable Carrying value of the capital contribution payable to operating partnerships. 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Balance Sheet Parenthetical [Abstract] Partners Capital Account, Distribution Per Unit Of Limited Partner Interest Beneficial assignee certificate, par value (in dollars per share) Limited Partners Capital Account, Units Authorized Units of limited partnership interest, authorized Limited Partners Capital Account, Units Outstanding Units of limited partnership interest, outstanding Receivables [Abstract] Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Abstract] Income Statement [Abstract] Interest Income, Securities, Operating Interest income Revenues, Total Total income Income (Loss) From Equity Method Investments Share of loss from Operating Partnerships (Note D) Share of Loss from Operating Partnerships Operating Expenses [Abstract] Expenses Professional Fees Professional fees Fund Management Fee Fund management fee, net (Note C) Annual fund management fee charged on all apartment complexes owned by the Operating Partnerships net of reporting fees. Amortization Of Acquisition Costs Amortization General and Administrative Expense, Total General and administrative expenses Total Expenses Operating expenses Total Amount of expenses incurred during the year by the entity. Net Income (Loss) Attributable to Parent, Total NET LOSS Net loss Net Income (Loss) Allocated to Limited Partners Net loss allocated to assignees Net Income (Loss) Allocated to General Partners Net loss allocated to general partner Net Income (Loss), Per Outstanding Limited Partnership Unit, Basic, Net of Tax, Total Net loss per BAC (in dollars per share) Cash and Cash Equivalents [Abstract] Statement Of Partners Capital [Abstract] Partners' capital (deficit) Partner Capital Components [Axis] Partner Capital Components [Domain] Assignees [Member] General Partner [Member] Statement Of Cash Flows [Abstract] Net Cash Provided By (Used In) Operating Activities [Abstract] Cash flows from operating activities: Adjustments To Reconcile Net Income (Loss) To Cash Provided By (Used In) Operating Activities [Abstract] Adjustments to reconcile net loss to net cash used in operating activities Amortization, Total Amortization Equity Method Investment, Dividends Or Distributions Distributions from Operating Partnerships Increase (Decrease) In Operating Capital [Abstract] Changes in assets and liabilities Increase (Decrease) in Other Operating Assets, Total Increase in other assets Increase (Decrease) In Due To Affiliates Increase (Decrease) in accounts payable affiliates Net Cash Provided by (Used in) Operating Activities, Total Net cash used in operating activities Net Cash Provided By (Used In) Investing Activities [Abstract] Cash flows from investing activities: Payments To Acquire Equity Method Investments Capital contributions paid to Operating Partnerships Net Cash Provided by (Used in) Investing Activities, Total Net cash used in investing activities Cash and Cash Equivalents, Period Increase (Decrease), Total DECREASE IN CASH AND CASH EQUIVALENTS Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block] Significant Accounting Policies [Text Block] Related Party Transactions Disclosure [Text Block] Related Party Transactions Disclosure [Text Block] Cash Flow, Noncash Investing and Financing Activities Disclosure [Abstract] Supplemental schedule of noncash investing and financing activities: Notes Receivable And Advance To Capital Contribution Obligations To Operating Limited Parnterships The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships The Fund has applied notes receivable and advances to its capital contribution obligation to operating limited partnerships. Document And Entity Information [Abstract] Document Information [Table] Entity Registrant Name Entity Central Index Key Current Fiscal Year End Date Entity Filer Category Entity Common Stock, Shares Outstanding Document Type Amendment Flag Document Period End Date Document Fiscal Period Focus Document Fiscal Year Focus Class of Stock [Axis] Document Information [Line Items] Class of Stock [Domain] EX-101.PRE 11 bctcv-20131231_pre.xml XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE EXCEL 12 Financial_Report.xlsx IDEA: XBRL DOCUMENT begin 644 Financial_Report.xlsx M4$L#!!0`!@`(````(0`IT0$VL+5-6Q#^O=WXB"$((9)X;M9L;<_[K,G>[+R]P:*N MHCE85VJ5$9:D)`*5:UFJ248^1B]QET3."R5%I15D9`F.#/J7%[W1TH"+PF[E M,E)X;QXH=7D!M7")-J#"S%C;6OAP:R?4B'PJ)D!YFG9HKI4'Y6/?U"#]WA., MQ:SRT?,B/%Z16*@$^H-\N=K0=V)E!FO=K"Y_(P9%P7"/AN$'"<8N$ MHX.$XPX)1Q<)QST2#I9B`<'BJ`R+I3(LGLJPF"K#XJH,BZTR++[*L!@KP^*L M'(NS_?R]MF2.=G//+"MR9_[Y6 M18\I%\*"?/]=J>*V?5@^@8B)G:13'&HX< M85?=WFQ?>*24FV+7^ZBRBXL:NI3\(V(T'4\4"_'L)MI<3_3_MCAQ(DN)T$C@\SS?BG-`Z^N!+I]H MJ?B]SCSBIX3A363X8<'%#U1?````__\#`%!+`P04``8`"````"$`1DRD=:GU8B\4&90C76Z$R[[>/#YDTW*L27?%5W M/HE1C,]$%4+W+*7/*]TJ/[&=-G'E:%VK0ARZ4G8J/ZE22TS3A71_8XCM3Z'W"K M`5(.RRRR<)1^^$0?PWH:PGW0]D_ATM)WOQ;V/X"``#_ M_P,`4$L#!!0`!@`(````(0`*<@^Y\P(``-<(```/````>&PO=V]R:V)O;VLN M>&ULE)9O3^)`$,;?7W+?H>G[L__44R.8%19I@EM"J][=F\U*%]E86M(N!W[[ MFQ8I4S@;?56FV_EUYIEGNUS?;!:)\5?FA659Q70N%Z(XR98R MA959EB^$AC!_L8IE+D5/@K1O=>1!`>MJZ4G%>@[KMFW7]X92OAH_#U]->KW@@44^N^.$]?G`9S`2GXSXA(Z#"<9<(LS%(69"1Z!BGX_))/K- MHPEA(>F5A>"Q>F#.NI++0X3/'FD8;0?AL_=!E'653-R0U["7?N]%DON*< MR8U>"?B^UJ(XV-<0''QFVM4%,^Q!V-G.D2_;0>"/&N3ABN!+?%!1RYB@2\1Q ML<$A^!('C\G%GH?@2R`LD8NW`00'H';C8)"'M7:/G-P.PEJ[>$M`\*6*8%_6 M0X.3=;^WML>L52W"X3<5R11.Y?)2'FO51*W=?Y+N/P```/__`P!02P,$%``& M``@````A`![?^=J7"P``WS@``!@```!X;"]W;W)KM$WX:8D_%P\_*>GAMU^'_>)G?3KOFN/CDMTERT5]W#;/N^/K MX_(___ZZRI>+\V5S?-[LFV/]N/RS/B]_>_KK7QX^FM/W\UM=7Q80X7A^7+Y= M+N_WZ_5Y^U8?-N>[YKT^0LE+8"]3^_[=[/UVB'[91PA\WI^X_WU;8Y MO$.(;[O][O)G&W2Y.&SO?W\]-J?-MSWH_L7D9GN-W?X0A3_LMJ?FW+Q<[B#< MVE4TUERLBS5$>GIXWH$"V^R+4_WRN/S"[DW*ENNGA[:!_KNK/\[!_Q?GM^;C M;Z?=\Q^[8PVM#7FR&?C6--\M^ONS_150LM"F'NN+*1MLT>*@!_+PX[VS6@13:_VG\_=L^7 MM\>E2.]4E@@&^.);?;Y\W=F0R\7VQ_G2'/[GH%91%X3[('"%#\+X'<\54^EX ME+6K42M0;RZ;IX=3\[&`7@/W/+]O;!]D]Q#YJLS5H]-Z2RIHM$&^V"B/RW2Y M`!5GR,_/)Y4\K']"DVX]4GZ",(Q45\0VH`VKK[_HPY)+S)6PV0-%G2QHK%#6 MYXFZUM["MO;7^Y;N%Q"[D\-)56-"$43'""%,3`1!D!PQ1XZ%H8<%M5<"5[]T MB`P0B8EJE-"CA!DBD#RHR/1L6?AQ"6W7)4>1RI<.R7Q'3(FTL#1-2%)T6,I4 M3KJQ"8L%*_IB)`A&TG1!%B:"%*YRZ1!Y0U!8&@MRI7E[[2>"PN+;@F!HAX+L M-"%@&AT>5_8B(HSDHG2(J]Q*J"3/23XJ3'`A!,FV1@1+9)%E=)H@2,&DO)&Y M#`L=%FAA,M(RDCF'0*_I>BNI?C5*Z%'"#!&H8UI'$DSWP_(L3/*7$WD.\9U+ MBI0T?!66PS(ER?4Z+&9U"&1Y5J1$NT%`FA3%#6D,!MKTI+4T%I?V?;U=5TO/^+1E+)5$ M?H6)7&:,U%XC0C%92-(`!A-*LF">1KEC=A6?W"M;F@@DW:[TC$]?%H[VM@4J M`JB$-)%&@%*"D_P;#!0B:"`LSJ[RT\4Y3Q"N;BFY<\D(2I$*)8D MU`!H1#"9I8+>QF!$<;"K?1_`$NU"/UVBLP5(8M_S?0=UC).XRKG(B_[>/H,8 M$3S+R=RA&4*XXA(2B<>Y(4S*8"3WM\(R[=H_7:9S"D@FF?I+YIA.)LN#)O8R M,2(22`.6H'$4KEC.)1D0AC!IDF>!0\(\QDL!C[3#K& M;3*"U69HP(TC>APQ@P@6: M7NAY/@$TBL!5PNG2:H8(+&^6J>&?F!KB)TK/.'E@K,GNJ$+E.9RX=-W*3R[N M'KYKIP6=F@T*P/*;VWINC<'TCNEL1-@QZ;:F;"->S2@K.&P<<.4K1'"AXLTA M(E11P+$:CF$0D<+N,=B_X-S-,BO<&1$DD&P'2L^XME]Q5LCH5(8@4A:!8?09 M='?R4=(\DXIT$H.CI-`,XM;XL_9@>A:=F4`BR?`JN6,ZD7E!MP050:04C'1C MC9'4=D.RCAJ"%)DH^G9`F;3GH=-%MC3V+RF9O4O/./^R4M$A#2Y/:0MH7^X; 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INVESTMENTS IN OPERATING PARTNERSHIPS (Details 1) (USD $)
9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Revenues

Rental $ 16,670,966 $ 16,484,462

Interest and other 599,963 589,570

Operating Partnerships Revenues 17,270,929 17,074,032

Expenses

Interest 2,593,131 2,744,263

Depreciation and amortization 5,725,282 5,663,875

Operating expenses 11,097,879 10,637,104

Operating Partnerships Total Expenses 19,416,292 19,045,242

NET LOSS (2,145,363) (1,971,210)

Net loss allocated to Boston Capital Tax Credit Fund V L.P. * (2,123,910) ^[1] (1,951,499) ^[1]

Net loss allocated to other Partners (21,453) (19,711)

Series Forty Seven [Member]

Revenues

Rental 6,456,508 6,374,113

Interest and other 198,951 179,991

Operating Partnerships Revenues 6,655,459 6,554,104

Expenses

Interest 949,392 1,016,227

Depreciation and amortization 1,867,099 1,824,932

Operating expenses 4,332,492 4,127,986

Operating Partnerships Total Expenses 7,148,983 6,969,145

NET LOSS (493,524) (415,041)

Net loss allocated to Boston Capital Tax Credit Fund V L.P. * (488,589) ^[2] (410,891) ^[2]

Net loss allocated to other Partners (4,935) (4,150)

Series Forty Eight [Member]

Revenues

Rental 3,625,930 3,549,267

Interest and other 123,745 107,136

Operating Partnerships Revenues 3,749,675 3,656,403

Expenses

Interest 459,386 508,824

Depreciation and amortization 1,183,137 1,180,910

Operating expenses 2,309,588 2,262,104

Operating Partnerships Total Expenses 3,952,111 3,951,838

NET LOSS (202,436) (295,435)

Net loss allocated to Boston Capital Tax Credit Fund V L.P. * (200,412) ^[3] (292,481) ^[3]

Net loss allocated to other Partners (2,024) (2,954)

Series Forty Nine [Member]

Revenues

Rental 6,588,528 6,561,082

Interest and other 277,267 302,443

Operating Partnerships Revenues 6,865,795 6,863,525

Expenses

Interest 1,184,353 1,219,212

Depreciation and amortization 2,675,046 2,658,033

Operating expenses 4,455,799 4,247,014

Operating Partnerships Total Expenses 8,315,198 8,124,259

NET LOSS (1,449,403) (1,260,734)

Net loss allocated to Boston Capital Tax Credit Fund V L.P. * (1,434,909) ^[4] (1,248,127) ^[4]

Net loss allocated to other Partners $ (14,494) $ (12,607)

[1] Amounts include $1,074,139 and $860,059 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

[2] Amounts include $400,230 and $343,665 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

[3] Amounts include $158,390 and $145,979 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

[4] Amounts include $515,519 and $370,415 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

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RELATED PARTY TRANSACTIONS
9 Months Ended

Dec. 31, 2013

Related Party Transactions [Abstract]

Related Party Transactions Disclosure [Text Block]

NOTE C - RELATED PARTY TRANSACTIONS

The Fund has entered into several transactions with various affiliates of the general partner, including Boston Capital Holdings Limited Partnership, Boston Capital Securities, Inc., and Boston Capital Asset Management L.P. as follows:

An annual fund management fee of .5 percent of the aggregate cost of all apartment complexes owned by the Operating Partnerships has been accrued to Boston Capital Asset Management L.P. Since reporting fees collected by the various series were added to reserves and not paid to Boston Capital Asset Management L.P., the amounts accrued are not net of reporting fees received. The fund management fee accrued for the quarters ended December 31, 2013 and 2012 are as follows:

2013

2012

Series 47

$ 97,086

$ 97,086

Series 48

59,595

59,595

Series 49

127,776

127,776

Total

$284,457

$284,457

The fund management fees paid for the quarters ended December 31, 2013 and 2012 are as follows:

2013

2012

Series 47

$      -

$      -

Series 48

-

-

Series 49

      -

      -

Total

$      -

$      -

The fund management fees paid for the nine months ended December 31, 2013 and 2012 are as follows:

2013

2012

Series 47

$      -

$ 75,000

Series 48

-

150,000

Series 49

200,000

550,000

Total

$200,000

$775,000

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ACCOUNTING AND FINANCIAL REPORTING POLICIES
9 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

NOTE B - ACCOUNTING AND FINANCIAL REPORTING POLICIES

The condensed financial statements herein as of December 31, 2013 and for the nine months then ended have been prepared by the Fund, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission. The Fund accounts for its investments in Operating Partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. Costs incurred by the Fund in acquiring the investments in the Operating Partnerships are capitalized to the investment account.

The Fund's accounting and financial reporting policies are in conformity with generally accepted accounting principles and include adjustments in interim periods considered necessary for a fair presentation of the results of operations. Such adjustments are of a normal recurring nature. Certain information and footnote disclosures normally included in financial statements prepared in accordance with generally accepted accounting principles have been condensed or omitted pursuant to such rules and regulations. It is suggested that these condensed financial statements be read in conjunction with the financial statements and notes thereto included in the Fund's Annual Report on Form 10-K for the fiscal year ended March 31, 2013.

Amortization

Acquisition costs were originally amortized on the straight-line method over 27.5 years. An impairment loss has been recognized for the years ended March 31, 2013 and 2012 of $209,097 and $153,715, respectively, for Series 49. As of March 31, 2013, the lives of the remaining acquisition costs were reassessed and determined to be 4 years for all Series.



Accumulated amortization of acquisition costs by Series for the quarters ended December 31, 2013 and 2012 are as follows:

2013

2012

Series 47

$1,829,852

$1,496,196

Series 48

382,118

243,166

Series 49

  160,491

  199,698

$2,372,461

$1,939,060

The annual amortization for deferred acquisition costs for the years ending December 31, 2014, 2015, 2016 and 2017 is estimated to be $686,597, $686,597, $686,597, and $171,654, respectively.

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CONDENSED BALANCE SHEETS (USD $)

Dec. 31, 2013

Mar. 31, 2013

ASSETS

INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) $ 26,545,045 $ 27,607,726

OTHER ASSETS

Cash and cash equivalents 767,104 1,060,658

Acquisition costs, net 2,231,445 2,746,392

Other assets 106,411 106,411

Assets 29,650,005 31,521,187

LIABILITIES

Accounts payable and accrued expenses 843 843

Accounts payable affiliates 4,486,496 3,833,125

Capital contributions payable 101 101

Total Liabilities 4,487,440 3,834,069

PARTNERS' CAPITAL (DEFICIT)

Units of limited partnership interest 25,360,862 27,879,103

General Partner (198,297) (191,985)

Partners Capital 25,162,565 27,687,118

Liabilities and Stockholders' Equity 29,650,005 31,521,187

Series Forty Seven [Member]

ASSETS

INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 6,205,445 6,296,006

OTHER ASSETS

Cash and cash equivalents 61,580 116,970

Acquisition costs, net 1,084,379 1,334,621

Other assets 0 0

Assets 7,351,404 7,747,597

LIABILITIES

Accounts payable and accrued expenses 385 385

Accounts payable affiliates 2,134,691 1,843,433

Capital contributions payable 0 0

Total Liabilities 2,135,076 1,843,818

PARTNERS' CAPITAL (DEFICIT)

Units of limited partnership interest 5,279,996 5,965,728

General Partner (63,668) (61,949)

Partners Capital 5,216,328 5,903,779

Liabilities and Stockholders' Equity 7,351,404 7,747,597

Series Forty Eight [Member]

ASSETS

INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 4,791,597 4,833,619

OTHER ASSETS

Cash and cash equivalents 167,796 194,790

Acquisition costs, net 451,602 555,816

Other assets 0 0

Assets 5,410,995 5,584,225

LIABILITIES

Accounts payable and accrued expenses 115 115

Accounts payable affiliates 1,247,445 1,068,660

Capital contributions payable 0 0

Total Liabilities 1,247,560 1,068,775

PARTNERS' CAPITAL (DEFICIT)

Units of limited partnership interest 4,203,788 4,554,923

General Partner (40,353) (39,473)

Partners Capital 4,163,435 4,515,450

Liabilities and Stockholders' Equity 5,410,995 5,584,225

Series Forty Nine [Member]

ASSETS

INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 15,548,003 16,478,101

OTHER ASSETS

Cash and cash equivalents 537,728 748,898

Acquisition costs, net 695,464 855,955

Other assets 106,411 106,411

Assets 16,887,606 18,189,365

LIABILITIES

Accounts payable and accrued expenses 343 343

Accounts payable affiliates 1,104,360 921,032

Capital contributions payable 101 101

Total Liabilities 1,104,804 921,476

PARTNERS' CAPITAL (DEFICIT)

Units of limited partnership interest 15,877,078 17,358,452

General Partner (94,276) (90,563)

Partners Capital 15,782,802 17,267,889

Liabilities and Stockholders' Equity $ 16,887,606 $ 18,189,365

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CONDENSED STATEMENTS OF CASH FLOWS (USD $)
9 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Cash flows from operating activities:

Net loss $ (2,524,553) $ (2,615,288)

Adjustments to reconcile net loss to net cash used in operating activities

Amortization 514,947 554,154

Distributions from Operating Partnerships 12,910 62,610

Share of Loss from Operating Partnerships 1,049,771 1,091,440

Changes in assets and liabilities

Increase in other assets 0 (60,000)

Increase (Decrease) in accounts payable affiliates 653,371 78,371

Net cash used in operating activities (293,554) (888,713)

Cash flows from investing activities:

Capital contributions paid to Operating Partnerships 0 (101,655)

Net cash used in investing activities 0 (101,655)

DECREASE IN CASH AND CASH EQUIVALENTS (293,554) (990,368)

Cash and cash equivalents, beginning 1,060,658 2,051,958

Cash and cash equivalents, ending 767,104 1,061,590

Supplemental schedule of noncash investing and financing activities:

The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships 0 230,663

Series Forty Seven [Member]

Cash flows from operating activities:

Net loss (687,451) (699,139)

Adjustments to reconcile net loss to net cash used in operating activities

Amortization 250,242 250,242

Distributions from Operating Partnerships 2,202 14,422

Share of Loss from Operating Partnerships 88,359 67,226

Changes in assets and liabilities

Increase in other assets 0 0

Increase (Decrease) in accounts payable affiliates 291,258 216,258

Net cash used in operating activities (55,390) (150,991)

Cash flows from investing activities:

Capital contributions paid to Operating Partnerships 0 (91,654)

Net cash used in investing activities 0 (91,654)

DECREASE IN CASH AND CASH EQUIVALENTS (55,390) (242,645)

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Cash and cash equivalents, ending 61,580 123,422

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The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships 0 0

Series Forty Eight [Member]

Cash flows from operating activities:

Net loss (352,015) (444,454)

Adjustments to reconcile net loss to net cash used in operating activities

Amortization 104,214 104,214

Distributions from Operating Partnerships 0 18,549

Share of Loss from Operating Partnerships 42,022 146,502

Changes in assets and liabilities

Increase in other assets 0 0

Increase (Decrease) in accounts payable affiliates 178,785 28,785

Net cash used in operating activities (26,994) (146,404)

Cash flows from investing activities:

Capital contributions paid to Operating Partnerships 0 (10,001)

Net cash used in investing activities 0 (10,001)

DECREASE IN CASH AND CASH EQUIVALENTS (26,994) (156,405)

Cash and cash equivalents, beginning 194,790 348,763

Cash and cash equivalents, ending 167,796 192,358

Supplemental schedule of noncash investing and financing activities:

The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships 0 0

Series Forty Nine [Member]

Cash flows from operating activities:

Net loss (1,485,087) (1,471,695)

Adjustments to reconcile net loss to net cash used in operating activities

Amortization 160,491 199,698

Distributions from Operating Partnerships 10,708 29,639

Share of Loss from Operating Partnerships 919,390 877,712

Changes in assets and liabilities

Increase in other assets 0 (60,000)

Increase (Decrease) in accounts payable affiliates 183,328 (166,672)

Net cash used in operating activities (211,170) (591,318)

Cash flows from investing activities:

Capital contributions paid to Operating Partnerships 0 0

Net cash used in investing activities 0 0

DECREASE IN CASH AND CASH EQUIVALENTS (211,170) (591,318)

Cash and cash equivalents, beginning 748,898 1,337,128

Cash and cash equivalents, ending 537,728 745,810

Supplemental schedule of noncash investing and financing activities:

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RELATED PARTY TRANSACTIONS (Details 1) (USD $)
3 Months Ended 9 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

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INVESTMENTS IN OPERATING PARTNERSHIPS (Details)

Dec. 31, 2013

Number

Dec. 31, 2012

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ORGANIZATION
9 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]

NOTE A – ORGANIZATION

Boston Capital Tax Credit Fund V L.P. (the "Fund") was organized under the laws of the State of Delaware as of October 15, 2003, for the purpose of acquiring, holding, and disposing of limited partnership interests in operating partnerships which acquire, develop, rehabilitate, operate and own newly constructed, existing or rehabilitated low-income apartment complexes ("Operating Partnerships"). The general partner of the Fund is Boston Capital Associates V LLC, a Delaware limited liability company. The members of the general partner are Boston Capital Companion Limited Partnership, a Massachusetts limited partnership, and John P. Manning, who is the managing member. Additional managers of the general partner are Jeffrey H. Goldstein and Marc N. Teal. The general partner of Boston Capital Companion Limited Partnership is Boston Capital Partners II Corporation whose sole shareholder is John P. Manning. John P. Manning is the principal of Boston Capital Partners, Inc.


The assignor limited partner is BCTC V Assignor Corp., a Delaware corporation which is wholly-owned by John P. Manning. The assignor limited partner was formed for the purpose of serving in that capacity for the Fund and will not engage in any other business. Units of beneficial interest in the limited partnership interest of the assignor limited partner will be assigned by the assignor limited partner by means of beneficial assignee certificates ("BACs") to investors and investors will be entitled to all the rights and economic benefits of a limited partner of the Fund, including rights to a percentage of the income, gains, losses, deductions, credits and distributions of the Fund.

A Registration Statement on Form S-11 and the related prospectus, (the "Prospectus") were filed with the Securities and Exchange Commission and became effective January 2, 2004 in connection with a public offering ("Offering") in one or more series of a minimum of 250,000 BACs and a maximum of 7,000,000 BACs at $10 per BAC. On August 10, 2004, an amendment to Form S-11, which registered an additional 8,500,000 BACs for sale to the public in one or more series, became effective. As of December 31, 2013, subscriptions had been received and accepted by the Fund for 11,777,706 BACs representing capital contributions of $117,777,060.

Below is a summary of the BACs sold and total equity raised, by series, as of December 31, 2013:

Series

Closing Date

BACs Sold

Equity Raised

Series 47

April 30, 2004

3,478,334

$34,783,340

Series 48

August 12, 2004

2,299,372

$22,993,720

Series 49

April 29, 2005

6,000,000

$60,000,000

The Fund concluded its public offering of BACs in the Fund on April 29, 2005.

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CONDENSED BALANCE SHEETS [Parenthetical] (USD $)

Dec. 31, 2013

Mar. 31, 2013

Beneficial assignee certificate, par value (in dollars per share) $ 10 $ 10

Units of limited partnership interest, authorized 15,500,000 15,500,000

Units of limited partnership interest, issued 11,777,706 11,777,706

Units of limited partnership interest, outstanding 11,777,706 11,777,706

Series Forty Seven [Member]

Beneficial assignee certificate, par value (in dollars per share) $ 10 $ 10

Units of limited partnership interest, authorized 15,500,000 15,500,000

Units of limited partnership interest, issued 3,478,334 3,478,334

Units of limited partnership interest, outstanding 3,478,334 3,478,334

Series Forty Eight [Member]

Beneficial assignee certificate, par value (in dollars per share) $ 10 $ 10

Units of limited partnership interest, authorized 15,500,000 15,500,000

Units of limited partnership interest, issued 2,299,372 2,299,372

Units of limited partnership interest, outstanding 2,299,372 2,299,372

Series Forty Nine [Member]

Beneficial assignee certificate, par value (in dollars per share) $ 10 $ 10

Units of limited partnership interest, authorized 15,500,000 15,500,000

Units of limited partnership interest, issued 6,000,000 6,000,000

Units of limited partnership interest, outstanding 6,000,000 6,000,000

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ORGANIZATION (Details) (USD $)
9 Months Ended

Dec. 31, 2013

Mar. 31, 2013

BACs Sold 11,777,706 11,777,706

Equity Raised $ 117,777,060

Series Forty Seven [Member]

Closing Date Apr. 30, 2004

BACs Sold 3,478,334 3,478,334

Equity Raised 34,783,340

Series Forty Eight [Member]

Closing Date Aug. 12, 2004

BACs Sold 2,299,372 2,299,372

Equity Raised 22,993,720

Series Forty Nine [Member]

Closing Date Apr. 29, 2005

BACs Sold 6,000,000 6,000,000

Equity Raised $ 60,000,000

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Document And Entity Information
9 Months Ended

Dec. 31, 2013

Document Information [Line Items]

Entity Registrant Name BOSTON CAPITAL TAX CREDIT FUND V LP

Entity Central Index Key 0001267425

Current Fiscal Year End Date --03-31

Entity Filer Category Smaller Reporting Company

Entity Common Stock, Shares Outstanding 0

Document Type 10-Q

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Document Fiscal Period Focus Q3

Document Fiscal Year Focus 2014

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1 Months Ended

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Dec. 31, 2013

Mar. 31, 2013

Minimum Units Of Limited Partners Beneficial Interest For Sale 250,000

Maximum Units Of Limited Partners Beneficial Interest For Sale 7,000,000

Limited Partners Capital Account Per Units $ 10

Limited Partners Capital Account Additional Units Registered For Sale 8,500,000

Limited Partners Capital Account, Units Issued 11,777,706 11,777,706

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CONDENSED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended 9 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Income

Interest income $ 506 $ 602 $ 1,580 $ 3,190

Total income 506 602 1,580 3,190

Share of loss from Operating Partnerships (Note D) (350,882) (323,334) (1,049,771) (1,091,440)

Expenses

Professional fees 14,361 62,548 118,125 152,573

Fund management fee, net (Note C) 260,072 235,287 787,968 760,993

Amortization 171,649 184,718 514,947 554,154

General and administrative expenses 27,440 27,500 55,322 59,318

Operating expenses 473,522 510,053 1,476,362 1,527,038

NET LOSS (823,898) (832,785) (2,524,553) (2,615,288)

Net loss allocated to assignees (821,838) (830,703) (2,518,241) (2,608,750)

Net loss allocated to general partner (2,060) (2,082) (6,312) (6,538)

Net loss per BAC (in dollars per share) $ (0.07) $ (0.07) $ (0.21) $ (0.22)

Series Forty Seven [Member]

Income

Interest income 18 36 66 385

Total income 18 36 66 385

Share of loss from Operating Partnerships (Note D) (27,152) (9,458) (88,359) (67,226)

Expenses

Professional fees 10,477 61,468 61,045 94,104

Fund management fee, net (Note C) 90,586 82,121 270,916 269,379

Amortization 83,414 83,414 250,242 250,242

General and administrative expenses 7,850 8,497 16,955 18,573

Operating expenses 192,327 235,500 599,158 632,298

NET LOSS (219,461) (244,922) (687,451) (699,139)

Net loss allocated to assignees (218,912) (244,310) (685,732) (697,391)

Net loss allocated to general partner (549) (612) (1,719) (1,748)

Net loss per BAC (in dollars per share) $ (0.06) $ (0.07) $ (0.20) $ (0.20)

Series Forty Eight [Member]

Income

Interest income 43 49 136 442

Total income 43 49 136 442

Share of loss from Operating Partnerships (Note D) (9,246) (39,641) (42,022) (146,502)

Expenses

Professional fees 1,941 0 22,400 23,224

Fund management fee, net (Note C) 53,095 47,130 169,785 155,431

Amortization 34,738 34,738 104,214 104,214

General and administrative expenses 6,228 6,755 13,730 15,525

Operating expenses 96,002 88,623 310,129 298,394

NET LOSS (105,205) (128,215) (352,015) (444,454)

Net loss allocated to assignees (104,942) (127,894) (351,135) (443,343)

Net loss allocated to general partner (263) (321) (880) (1,111)

Net loss per BAC (in dollars per share) $ (0.05) $ (0.06) $ (0.15) $ (0.19)

Series Forty Nine [Member]

Income

Interest income 445 517 1,378 2,363

Total income 445 517 1,378 2,363

Share of loss from Operating Partnerships (Note D) (314,484) (274,235) (919,390) (877,712)

Expenses

Professional fees 1,943 1,080 34,680 35,245

Fund management fee, net (Note C) 116,391 106,036 347,267 336,183

Amortization 53,497 66,566 160,491 199,698

General and administrative expenses 13,362 12,248 24,637 25,220

Operating expenses 185,193 185,930 567,075 596,346

NET LOSS (499,232) (459,648) (1,485,087) (1,471,695)

Net loss allocated to assignees (497,984) (458,499) (1,481,374) (1,468,016)

Net loss allocated to general partner $ (1,248) $ (1,149) $ (3,713) $ (3,679)

Net loss per BAC (in dollars per share) $ (0.08) $ (0.08) $ (0.25) $ (0.24)

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INCOME TAXES
9 Months Ended

Dec. 31, 2013

Income Tax Disclosure [Abstract]

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NOTE F - INCOME TAXES

The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The Fund’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions, which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2010 remain open.

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TAXABLE LOSS
9 Months Ended

Dec. 31, 2013

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The Fund's taxable loss for the calendar year ended December 31, 2013 is expected to differ from its loss for financial reporting purposes. This is primarily due to accounting differences in depreciation incurred by the Operating Partnerships and also differences between the equity method of accounting and the IRS accounting methods.

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RELATED PARTY TRANSACTIONS (Details Textual)
9 Months Ended

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ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details) (USD $)

Dec. 31, 2013

Dec. 31, 2012

Accumulated Amortization Of Acquisition Costs $ 2,372,461 $ 1,939,060

Series Forty Seven [Member]

Accumulated Amortization Of Acquisition Costs 1,829,852 1,496,196

Series Forty Eight [Member]

Accumulated Amortization Of Acquisition Costs 382,118 243,166

Series Forty Nine [Member]

Accumulated Amortization Of Acquisition Costs $ 160,491 $ 199,698

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RELATED PARTY TRANSACTIONS (Tables)
9 Months Ended

Dec. 31, 2013

Related Party Transactions [Abstract]

Schedule Of Gross Management Fee [Table Text Block]

The fund management fee accrued for the quarters ended December 31, 2013 and 2012 are as follows:

2013

2012

Series 47

$ 97,086

$ 97,086

Series 48

59,595

59,595

Series 49

127,776

127,776

Total

$284,457

$284,457

Schedule Of Management Fees Paid [Table Text Block]

The fund management fees paid for the quarters ended December 31, 2013 and 2012 are as follows:

2013

2012

Series 47

$      -

$      -

Series 48

-

-

Series 49

      -

      -

Total

$      -

$      -

The fund management fees paid for the nine months ended December 31, 2013 and 2012 are as follows:

2013

2012

Series 47

$      -

$ 75,000

Series 48

-

150,000

Series 49

200,000

550,000

Total

$200,000

$775,000

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ORGANIZATION (Tables)
9 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Schedule of Limited Partners Capital Account by Class [Table Text Block]

Below is a summary of the BACs sold and total equity raised, by series, as of December 31, 2013:

Series

Closing Date

BACs Sold

Equity Raised

Series 47

April 30, 2004

3,478,334

$34,783,340

Series 48

August 12, 2004

2,299,372

$22,993,720

Series 49

April 29, 2005

6,000,000

$60,000,000

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 3

-Subparagraph (b)

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-Name Accounting Standards Codification

-Topic 272

-SubTopic 10

-Section 50

-Paragraph 1

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-Name Accounting Standards Codification

-Topic 505

-SubTopic 10

-Section S99

-Paragraph 5

-Subparagraph (SAB TOPIC 4.F)

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ACCOUNTING AND FINANCIAL REPORTING POLICIES (Tables)
9 Months Ended

Dec. 31, 2013

Accounting Policies [Abstract]

Schedule Of Accumulated Amortization Of Acquisition Costs [Table Text Block]

Accumulated amortization of acquisition costs by Series for the quarters ended December 31, 2013 and 2012 are as follows:

2013

2012

Series 47

$1,829,852

$1,496,196

Series 48

382,118

243,166

Series 49

  160,491

  199,698

$2,372,461

$1,939,060

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INVESTMENTS IN OPERATING PARTNERSHIPS (Tables)
9 Months Ended

Dec. 31, 2013

Equity Method Investments and Joint Ventures [Abstract]

Schedule Of Number Of Operating Partnerships [Table Text Block]

The breakdown of Operating Partnerships within the Fund at December 31, 2013 and 2012 is as follows:

2013

2012

Series 47

15

15

Series 48

11

11

Series 49

24

24

Total

50

50

Schedule Of Summarized Statement Of Operations In Operating Partnerships [Table Text Block]

Accordingly, the financial results available for the Operating Partnerships are for the nine months ended September 30, 2013.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Total

2013

2012

Revenues

Rental

$ 16,670,966

$ 16,484,462

Interest and other

    599,963

    589,570

17,270,929

17,074,032

Expenses

Interest

2,593,131

2,744,263

Depreciation and amortization

5,725,282

5,663,875

Operating expenses

11,097,879

10,637,104

19,416,292

19,045,242

NET LOSS

$(2,145,363)

$(1,971,210)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*

$(2,123,910)

$(1,951,499)

Net loss allocated to other Partners

$   (21,453)

$   (19,711)

* Amounts include $1,074,139 and $860,059 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

Series 47

2013

2012

Revenues

Rental

$  6,456,508

$  6,374,113

Interest and other

    198,951

    179,991

  6,655,459

  6,554,104

Expenses

Interest

949,392

1,016,227

Depreciation and amortization

1,867,099

1,824,932

Operating expenses

  4,332,492

  4,127,986

  7,148,983

  6,969,145

NET LOSS

$  (493,524)

$  (415,041)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*

$  (488,589)

$  (410,891)

Net loss allocated to other Partners

$    (4,935)

$    (4,150)

* Amounts include $400,230 and $343,665 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

Series 48

2013

2012

Revenues

Rental

$  3,625,930

$  3,549,267

Interest and other

    123,745

    107,136

  3,749,675

  3,656,403

Expenses

Interest

459,386

508,824

Depreciation and amortization

1,183,137

1,180,910

Operating expenses

  2,309,588

  2,262,104

  3,952,111

  3,951,838

NET LOSS

$  (202,436)

$  (295,435)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*

$  (200,412)

$  (292,481)

Net loss allocated to other Partners

$    (2,024)

$    (2,954)

* Amounts include $158,390 and $145,979 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

Series 49

2013

2012

Revenues

Rental

$  6,588,528

$  6,561,082

Interest and other

    277,267

    302,443

  6,865,795

  6,863,525

Expenses

Interest

1,184,353

1,219,212

Depreciation and amortization

2,675,046

2,658,033

Operating expenses

  4,455,799

  4,247,014

  8,315,198

  8,124,259

NET LOSS

$(1,449,403)

$(1,260,734)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*

$(1,434,909)

$(1,248,127)

Net loss allocated to other Partners

$   (14,494)

$   (12,607)

* Amounts include $515,519 and $370,415 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

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RELATED PARTY TRANSACTIONS (Details) (USD $)
3 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Gross Fund Management Fee $ 284,457 $ 284,457

Series Forty Seven [Member]

Gross Fund Management Fee 97,086 97,086

Series Forty Eight [Member]

Gross Fund Management Fee 59,595 59,595

Series Forty Nine [Member]

Gross Fund Management Fee $ 127,776 $ 127,776

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INVESTMENTS IN OPERATING PARTNERSHIPS (Details Textual) (USD $)
9 Months Ended

Sep. 30, 2013

Sep. 30, 2012

Income Loss Not Recognized Under Equity Method Accounting $ 1,074,139 $ 860,059

Series Forty Seven [Member]

Income Loss Not Recognized Under Equity Method Accounting 400,230 343,665

Series Forty Eight [Member]

Income Loss Not Recognized Under Equity Method Accounting 158,390 145,979

Series Forty Nine [Member]

Income Loss Not Recognized Under Equity Method Accounting $ 515,519 $ 370,415

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CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) (USD $)

Total

Assignees [Member]

General Partner [Member]

Series Forty Seven [Member]

Series Forty Seven [Member]

Assignees [Member]

Series Forty Seven [Member]

General Partner [Member]

Series Forty Eight [Member]

Series Forty Eight [Member]

Assignees [Member]

Series Forty Eight [Member]

General Partner [Member]

Series Forty Nine [Member]

Series Forty Nine [Member]

Assignees [Member]

Series Forty Nine [Member]

General Partner [Member]

Partners' capital (deficit) at Mar. 31, 2013 $ 27,687,118 $ 27,879,103 $ (191,985) $ 5,903,779 $ 5,965,728 $ (61,949) $ 4,515,450 $ 4,554,923 $ (39,473) $ 17,267,889 $ 17,358,452 $ (90,563)

Net loss (2,524,553) (2,518,241) (6,312) (687,451) (685,732) (1,719) (352,015) (351,135) (880) (1,485,087) (1,481,374) (3,713)

Partners' capital (deficit) at Dec. 31, 2013 25,162,565 25,360,862 (198,297) 5,216,328 5,279,996 (63,668) 4,163,435 4,203,788 (40,353) 15,782,802 15,877,078 (94,276)

Partners' capital (deficit) at Sep. 30, 2013

Net loss (823,898) (219,461) (105,205) (499,232)

Partners' capital (deficit) at Dec. 31, 2013 $ 25,162,565 $ 5,216,328 $ 4,163,435 $ 15,782,802

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INVESTMENTS IN OPERATING PARTNERSHIPS
9 Months Ended

Dec. 31, 2013

Equity Method Investments and Joint Ventures [Abstract]

Equity Method Investments Disclosure [Text Block]

NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS

At December 31, 2013 and 2012, the Fund has limited partnership interests in 50 Operating Partnerships, which own or are constructing apartment complexes.

The breakdown of Operating Partnerships within the Fund at December 31, 2013 and 2012 is as follows:

2013

2012

Series 47

15

15

Series 48

11

11

Series 49

24

24

Total

50

50

The Fund's fiscal year ends March 31st for each year, while all the Operating Partnerships' fiscal years are the calendar year. Pursuant to the provisions of each Operating Partnership Agreement, financial results for each of the Operating Partnerships are provided to the Fund within 45 days after the close of each Operating Partnership's quarterly period. Accordingly, the financial results available for the Operating Partnerships are for the nine months ended September 30, 2013.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Total

2013

2012

Revenues

Rental

$ 16,670,966

$ 16,484,462

Interest and other

    599,963

    589,570

17,270,929

17,074,032

Expenses

Interest

2,593,131

2,744,263

Depreciation and amortization

5,725,282

5,663,875

Operating expenses

11,097,879

10,637,104

19,416,292

19,045,242

NET LOSS

$(2,145,363)

$(1,971,210)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*

$(2,123,910)

$(1,951,499)

Net loss allocated to other Partners

$   (21,453)

$   (19,711)

* Amounts include $1,074,139 and $860,059 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.



The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Series 47

2013

2012

Revenues

Rental

$  6,456,508

$  6,374,113

Interest and other

    198,951

    179,991

  6,655,459

  6,554,104

Expenses

Interest

949,392

1,016,227

Depreciation and amortization

1,867,099

1,824,932

Operating expenses

  4,332,492

  4,127,986

  7,148,983

  6,969,145

NET LOSS

$  (493,524)

$  (415,041)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*

$  (488,589)

$  (410,891)

Net loss allocated to other Partners

$    (4,935)

$    (4,150)

* Amounts include $400,230 and $343,665 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.

The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Series 48

2013

2012

Revenues

Rental

$  3,625,930

$  3,549,267

Interest and other

    123,745

    107,136

  3,749,675

  3,656,403

Expenses

Interest

459,386

508,824

Depreciation and amortization

1,183,137

1,180,910

Operating expenses

  2,309,588

  2,262,104

  3,952,111

  3,951,838

NET LOSS

$  (202,436)

$  (295,435)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*

$  (200,412)

$  (292,481)

Net loss allocated to other Partners

$    (2,024)

$    (2,954)

* Amounts include $158,390 and $145,979 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.



The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS
Nine Months Ended September 30,
(Unaudited)

Series 49

2013

2012

Revenues

Rental

$  6,588,528

$  6,561,082

Interest and other

    277,267

    302,443

  6,865,795

  6,863,525

Expenses

Interest

1,184,353

1,219,212

Depreciation and amortization

2,675,046

2,658,033

Operating expenses

  4,455,799

  4,247,014

  8,315,198

  8,124,259

NET LOSS

$(1,449,403)

$(1,260,734)

Net loss allocated to Boston Capital Tax Credit Fund V L.P.*

$(1,434,909)

$(1,248,127)

Net loss allocated to other Partners

$   (14,494)

$   (12,607)

* Amounts include $515,519 and $370,415 for 2013 and 2012, respectively, of loss not recognized under the equity method of accounting.



The Fund accounts for its investments using the equity method of accounting. Under the equity method of accounting, the Fund adjusts its investment cost for its share of each Operating Partnership's results of operations and for any distributions received or accrued. However, the Fund recognizes individual operating losses only to the extent of capital contributions. Excess losses are suspended for use in future years to offset excess income.

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ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details Textual) (USD $)
9 Months Ended 12 Months Ended

Dec. 31, 2013

Mar. 31, 2013

Mar. 31, 2013

Series Forty Seven [Member]

Mar. 31, 2013

Series Forty Eight [Member]

Mar. 31, 2013

Series Forty Nine [Member]

Mar. 31, 2012

Series Forty Nine [Member]

Amortization Period Of Acquisition Costs 27 years 6 months

Impairment Loss Of Acquisition Costs $ 209,097 $ 153,715

Amortization Of Acquisition Cost Remaining Contractual Term 4 years 4 years 4 years

Amortization Of Deferred Acquisition Costs Year One 686,597

Amortization Of Deferred Acquisition Costs Year Two 686,597

Amortization Of Deferred Acquisition Costs Year Three 686,597

Amortization Of Deferred Acquisition Costs Year Four $ 171,654

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Item 1.	Legal Proceedings

	None

Item 1A.	Risk Factors

	There have been no material changes from the risk factors set forth under Part I, Item 1A. "Risk Factors" in our Form 10-K for the fiscal year ended March 31, 2013.

Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds

	None

Item 3.	Defaults upon Senior Securities

	None

Item 4.	Mine Safety Disclosures

	Not Applicable

Item 5.	Other Information

	None

Item 6.	Exhibits

	(a)Exhibits

		31.a Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, of John P. Manning, Principal Executive Officer, filed herewith

		31.b Certification pursuant to Section 302 of the Sarbanes-Oxley Act of 2002, of Marc N. Teal, Principal Financial Officer, filed herewith

		32.a Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of John P. Manning, Principal Executive Officer, filed herewith

		32.b Certification pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, of Marc N. Teal, Principal Financial Officer, filed herewith

		101. The following materials from the Boston Capital Tax Credit Fund V L.P. Quarterly Report on Form 10-Q for the quarterly period ended December 31, 2013 formatted in Extensible Business Reporting Language (XBRL): (i) the Condensed Balance Sheets, (ii) the Condensed Statements of Operations, (iii) the Condensed Statements of Changes in Partners' Capital (Deficit), (iv) the Condensed Statements of Cash Flows and (v) related notes, furnished herewith

CONDENSED BALANCE SHEETS (USD $)	Dec. 31, 2013	Mar. 31, 2013
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	$ 26,545,045	$ 27,607,726
OTHER ASSETS
Cash and cash equivalents	767,104	1,060,658
Acquisition costs, net	2,231,445	2,746,392
Other assets	106,411	106,411
Assets	29,650,005	31,521,187
LIABILITIES
Accounts payable and accrued expenses	843	843
Accounts payable affiliates	4,486,496	3,833,125
Capital contributions payable	101	101
Total Liabilities	4,487,440	3,834,069
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	25,360,862	27,879,103
General Partner	(198,297)	(191,985)
Partners Capital	25,162,565	27,687,118
Liabilities and Stockholders' Equity	29,650,005	31,521,187
Series Forty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	6,205,445	6,296,006
OTHER ASSETS
Cash and cash equivalents	61,580	116,970
Acquisition costs, net	1,084,379	1,334,621
Other assets	0	0
Assets	7,351,404	7,747,597
LIABILITIES
Accounts payable and accrued expenses	385	385
Accounts payable affiliates	2,134,691	1,843,433
Capital contributions payable	0	0
Total Liabilities	2,135,076	1,843,818
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	5,279,996	5,965,728
General Partner	(63,668)	(61,949)
Partners Capital	5,216,328	5,903,779
Liabilities and Stockholders' Equity	7,351,404	7,747,597
Series Forty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	4,791,597	4,833,619
OTHER ASSETS
Cash and cash equivalents	167,796	194,790
Acquisition costs, net	451,602	555,816
Other assets	0	0
Assets	5,410,995	5,584,225
LIABILITIES
Accounts payable and accrued expenses	115	115
Accounts payable affiliates	1,247,445	1,068,660
Capital contributions payable	0	0
Total Liabilities	1,247,560	1,068,775
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	4,203,788	4,554,923
General Partner	(40,353)	(39,473)
Partners Capital	4,163,435	4,515,450
Liabilities and Stockholders' Equity	5,410,995	5,584,225
Series Forty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	15,548,003	16,478,101
OTHER ASSETS
Cash and cash equivalents	537,728	748,898
Acquisition costs, net	695,464	855,955
Other assets	106,411	106,411
Assets	16,887,606	18,189,365
LIABILITIES
Accounts payable and accrued expenses	343	343
Accounts payable affiliates	1,104,360	921,032
Capital contributions payable	101	101
Total Liabilities	1,104,804	921,476
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	15,877,078	17,358,452
General Partner	(94,276)	(90,563)
Partners Capital	15,782,802	17,267,889
Liabilities and Stockholders' Equity	$ 16,887,606	$ 18,189,365

CONDENSED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS (USD $)	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net loss	$ (2,524,553)	$ (2,615,288)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization	514,947	554,154
Distributions from Operating Partnerships	12,910	62,610
Share of Loss from Operating Partnerships	1,049,771	1,091,440
Changes in assets and liabilities
Increase in other assets	0	(60,000)
Increase (Decrease) in accounts payable affiliates	653,371	78,371
Net cash used in operating activities	(293,554)	(888,713)
Cash flows from investing activities:
Capital contributions paid to Operating Partnerships	0	(101,655)
Net cash used in investing activities	0	(101,655)
DECREASE IN CASH AND CASH EQUIVALENTS	(293,554)	(990,368)
Cash and cash equivalents, beginning	1,060,658	2,051,958
Cash and cash equivalents, ending	767,104	1,061,590
Supplemental schedule of noncash investing and financing activities:
The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships	0	230,663
Series Forty Seven [Member]
Cash flows from operating activities:
Net loss	(687,451)	(699,139)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization	250,242	250,242
Distributions from Operating Partnerships	2,202	14,422
Share of Loss from Operating Partnerships	88,359	67,226
Changes in assets and liabilities
Increase in other assets	0	0
Increase (Decrease) in accounts payable affiliates	291,258	216,258
Net cash used in operating activities	(55,390)	(150,991)
Cash flows from investing activities:
Capital contributions paid to Operating Partnerships	0	(91,654)
Net cash used in investing activities	0	(91,654)
DECREASE IN CASH AND CASH EQUIVALENTS	(55,390)	(242,645)
Cash and cash equivalents, beginning	116,970	366,067
Cash and cash equivalents, ending	61,580	123,422
Supplemental schedule of noncash investing and financing activities:
The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships	0	0
Series Forty Eight [Member]
Cash flows from operating activities:
Net loss	(352,015)	(444,454)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization	104,214	104,214
Distributions from Operating Partnerships	0	18,549
Share of Loss from Operating Partnerships	42,022	146,502
Changes in assets and liabilities
Increase in other assets	0	0
Increase (Decrease) in accounts payable affiliates	178,785	28,785
Net cash used in operating activities	(26,994)	(146,404)
Cash flows from investing activities:
Capital contributions paid to Operating Partnerships	0	(10,001)
Net cash used in investing activities	0	(10,001)
DECREASE IN CASH AND CASH EQUIVALENTS	(26,994)	(156,405)
Cash and cash equivalents, beginning	194,790	348,763
Cash and cash equivalents, ending	167,796	192,358
Supplemental schedule of noncash investing and financing activities:
The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships	0	0
Series Forty Nine [Member]
Cash flows from operating activities:
Net loss	(1,485,087)	(1,471,695)
Adjustments to reconcile net loss to net cash used in operating activities
Amortization	160,491	199,698
Distributions from Operating Partnerships	10,708	29,639
Share of Loss from Operating Partnerships	919,390	877,712
Changes in assets and liabilities
Increase in other assets	0	(60,000)
Increase (Decrease) in accounts payable affiliates	183,328	(166,672)
Net cash used in operating activities	(211,170)	(591,318)
Cash flows from investing activities:
Capital contributions paid to Operating Partnerships	0	0
Net cash used in investing activities	0	0
DECREASE IN CASH AND CASH EQUIVALENTS	(211,170)	(591,318)
Cash and cash equivalents, beginning	748,898	1,337,128
Cash and cash equivalents, ending	537,728	745,810
Supplemental schedule of noncash investing and financing activities:
The Fund applied notes receivable and advances to its capital contribution obligation to Operating Partnerships	$ 0	$ 230,663

RELATED PARTY TRANSACTIONS (Details 1) (USD $)	3 Months Ended		9 Months Ended
RELATED PARTY TRANSACTIONS (Details 1) (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Management Fees Paid	$ 0	$ 0	$ 200,000	$ 775,000
Series Forty Seven [Member]
Management Fees Paid	0	0	0	75,000
Series Forty Eight [Member]
Management Fees Paid	0	0	0	150,000
Series Forty Nine [Member]
Management Fees Paid	$ 0	$ 0	$ 200,000	$ 550,000

INVESTMENTS IN OPERATING PARTNERSHIPS (Details)	Dec. 31, 2013 Number	Dec. 31, 2012 Number
Number Of Operating Partnerships	50	50
Series Forty Seven [Member]
Number Of Operating Partnerships	15	15
Series Forty Eight [Member]
Number Of Operating Partnerships	11	11
Series Forty Nine [Member]
Number Of Operating Partnerships	24	24

CONDENSED BALANCE SHEETS [Parenthetical] (USD $)	Dec. 31, 2013	Mar. 31, 2013
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	15,500,000	15,500,000
Units of limited partnership interest, issued	11,777,706	11,777,706
Units of limited partnership interest, outstanding	11,777,706	11,777,706
Series Forty Seven [Member]
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	15,500,000	15,500,000
Units of limited partnership interest, issued	3,478,334	3,478,334
Units of limited partnership interest, outstanding	3,478,334	3,478,334
Series Forty Eight [Member]
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	15,500,000	15,500,000
Units of limited partnership interest, issued	2,299,372	2,299,372
Units of limited partnership interest, outstanding	2,299,372	2,299,372
Series Forty Nine [Member]
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Units of limited partnership interest, authorized	15,500,000	15,500,000
Units of limited partnership interest, issued	6,000,000	6,000,000
Units of limited partnership interest, outstanding	6,000,000	6,000,000

ORGANIZATION (Details) (USD $)	9 Months Ended
ORGANIZATION (Details) (USD $)	Dec. 31, 2013	Mar. 31, 2013
BACs Sold	11,777,706	11,777,706
Equity Raised	$ 117,777,060
Series Forty Seven [Member]
Closing Date	Apr. 30, 2004
BACs Sold	3,478,334	3,478,334
Equity Raised	34,783,340
Series Forty Eight [Member]
Closing Date	Aug. 12, 2004
BACs Sold	2,299,372	2,299,372
Equity Raised	22,993,720
Series Forty Nine [Member]
Closing Date	Apr. 29, 2005
BACs Sold	6,000,000	6,000,000
Equity Raised	$ 60,000,000

Document And Entity Information	9 Months Ended
Document And Entity Information	Dec. 31, 2013
Document Information [Line Items]
Entity Registrant Name	BOSTON CAPITAL TAX CREDIT FUND V LP
Entity Central Index Key	0001267425
Current Fiscal Year End Date	--03-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	0
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Dec. 31, 2013
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2014

ORGANIZATION (Details Textual) (USD $)	1 Months Ended
ORGANIZATION (Details Textual) (USD $)	Aug. 31, 2004	Dec. 31, 2013	Mar. 31, 2013
Minimum Units Of Limited Partners Beneficial Interest For Sale		250,000
Maximum Units Of Limited Partners Beneficial Interest For Sale		7,000,000
Limited Partners Capital Account Per Units		$ 10
Limited Partners Capital Account Additional Units Registered For Sale	8,500,000
Limited Partners Capital Account, Units Issued		11,777,706	11,777,706
Limited Partners Contributed Capital		$ 117,777,060

CONDENSED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF OPERATIONS (USD $)	Dec. 31, 2013	Dec. 31, 2012	Dec. 31, 2013	Dec. 31, 2012
Income
Interest income	$ 506	$ 602	$ 1,580	$ 3,190
Total income	506	602	1,580	3,190
Share of loss from Operating Partnerships (Note D)	(350,882)	(323,334)	(1,049,771)	(1,091,440)
Expenses
Professional fees	14,361	62,548	118,125	152,573
Fund management fee, net (Note C)	260,072	235,287	787,968	760,993
Amortization	171,649	184,718	514,947	554,154
General and administrative expenses	27,440	27,500	55,322	59,318
Operating expenses	473,522	510,053	1,476,362	1,527,038
NET LOSS	(823,898)	(832,785)	(2,524,553)	(2,615,288)
Net loss allocated to assignees	(821,838)	(830,703)	(2,518,241)	(2,608,750)
Net loss allocated to general partner	(2,060)	(2,082)	(6,312)	(6,538)
Net loss per BAC (in dollars per share)	$ (0.07)	$ (0.07)	$ (0.21)	$ (0.22)
Series Forty Seven [Member]
Income
Interest income	18	36	66	385
Total income	18	36	66	385
Share of loss from Operating Partnerships (Note D)	(27,152)	(9,458)	(88,359)	(67,226)
Expenses
Professional fees	10,477	61,468	61,045	94,104
Fund management fee, net (Note C)	90,586	82,121	270,916	269,379
Amortization	83,414	83,414	250,242	250,242
General and administrative expenses	7,850	8,497	16,955	18,573
Operating expenses	192,327	235,500	599,158	632,298
NET LOSS	(219,461)	(244,922)	(687,451)	(699,139)
Net loss allocated to assignees	(218,912)	(244,310)	(685,732)	(697,391)
Net loss allocated to general partner	(549)	(612)	(1,719)	(1,748)
Net loss per BAC (in dollars per share)	$ (0.06)	$ (0.07)	$ (0.20)	$ (0.20)
Series Forty Eight [Member]
Income
Interest income	43	49	136	442
Total income	43	49	136	442
Share of loss from Operating Partnerships (Note D)	(9,246)	(39,641)	(42,022)	(146,502)
Expenses
Professional fees	1,941	0	22,400	23,224
Fund management fee, net (Note C)	53,095	47,130	169,785	155,431
Amortization	34,738	34,738	104,214	104,214
General and administrative expenses	6,228	6,755	13,730	15,525
Operating expenses	96,002	88,623	310,129	298,394
NET LOSS	(105,205)	(128,215)	(352,015)	(444,454)
Net loss allocated to assignees	(104,942)	(127,894)	(351,135)	(443,343)
Net loss allocated to general partner	(263)	(321)	(880)	(1,111)
Net loss per BAC (in dollars per share)	$ (0.05)	$ (0.06)	$ (0.15)	$ (0.19)
Series Forty Nine [Member]
Income
Interest income	445	517	1,378	2,363
Total income	445	517	1,378	2,363
Share of loss from Operating Partnerships (Note D)	(314,484)	(274,235)	(919,390)	(877,712)
Expenses
Professional fees	1,943	1,080	34,680	35,245
Fund management fee, net (Note C)	116,391	106,036	347,267	336,183
Amortization	53,497	66,566	160,491	199,698
General and administrative expenses	13,362	12,248	24,637	25,220
Operating expenses	185,193	185,930	567,075	596,346
NET LOSS	(499,232)	(459,648)	(1,485,087)	(1,471,695)
Net loss allocated to assignees	(497,984)	(458,499)	(1,481,374)	(1,468,016)
Net loss allocated to general partner	$ (1,248)	$ (1,149)	$ (3,713)	$ (3,679)
Net loss per BAC (in dollars per share)	$ (0.08)	$ (0.08)	$ (0.25)	$ (0.24)

RELATED PARTY TRANSACTIONS (Details Textual)	9 Months Ended
RELATED PARTY TRANSACTIONS (Details Textual)	Dec. 31, 2013
Percentage Of Annual Management Fee	0.50%

ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Accumulated Amortization Of Acquisition Costs	$ 2,372,461	$ 1,939,060
Series Forty Seven [Member]
Accumulated Amortization Of Acquisition Costs	1,829,852	1,496,196
Series Forty Eight [Member]
Accumulated Amortization Of Acquisition Costs	382,118	243,166
Series Forty Nine [Member]
Accumulated Amortization Of Acquisition Costs	$ 160,491	$ 199,698

RELATED PARTY TRANSACTIONS (Details) (USD $)	3 Months Ended
RELATED PARTY TRANSACTIONS (Details) (USD $)	Dec. 31, 2013	Dec. 31, 2012
Gross Fund Management Fee	$ 284,457	$ 284,457
Series Forty Seven [Member]
Gross Fund Management Fee	97,086	97,086
Series Forty Eight [Member]
Gross Fund Management Fee	59,595	59,595
Series Forty Nine [Member]
Gross Fund Management Fee	$ 127,776	$ 127,776

INVESTMENTS IN OPERATING PARTNERSHIPS (Details Textual) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Income Loss Not Recognized Under Equity Method Accounting	$ 1,074,139	$ 860,059
Series Forty Seven [Member]
Income Loss Not Recognized Under Equity Method Accounting	400,230	343,665
Series Forty Eight [Member]
Income Loss Not Recognized Under Equity Method Accounting	158,390	145,979
Series Forty Nine [Member]
Income Loss Not Recognized Under Equity Method Accounting	$ 515,519	$ 370,415

CONDENSED STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) (USD $)	Total	Assignees [Member]	General Partner [Member]	Series Forty Seven [Member]	Series Forty Seven [Member] Assignees [Member]	Series Forty Seven [Member] General Partner [Member]	Series Forty Eight [Member]	Series Forty Eight [Member] Assignees [Member]	Series Forty Eight [Member] General Partner [Member]	Series Forty Nine [Member]	Series Forty Nine [Member] Assignees [Member]	Series Forty Nine [Member] General Partner [Member]
Partners' capital (deficit) at Mar. 31, 2013	$ 27,687,118	$ 27,879,103	$ (191,985)	$ 5,903,779	$ 5,965,728	$ (61,949)	$ 4,515,450	$ 4,554,923	$ (39,473)	$ 17,267,889	$ 17,358,452	$ (90,563)
Net loss	(2,524,553)	(2,518,241)	(6,312)	(687,451)	(685,732)	(1,719)	(352,015)	(351,135)	(880)	(1,485,087)	(1,481,374)	(3,713)
Partners' capital (deficit) at Dec. 31, 2013	25,162,565	25,360,862	(198,297)	5,216,328	5,279,996	(63,668)	4,163,435	4,203,788	(40,353)	15,782,802	15,877,078	(94,276)
Partners' capital (deficit) at Sep. 30, 2013
Net loss	(823,898)			(219,461)			(105,205)			(499,232)
Partners' capital (deficit) at Dec. 31, 2013	$ 25,162,565			$ 5,216,328			$ 4,163,435			$ 15,782,802

ACCOUNTING AND FINANCIAL REPORTING POLICIES (Details Textual) (USD $)	9 Months Ended	12 Months Ended
	Dec. 31, 2013	Mar. 31, 2013	Mar. 31, 2013 Series Forty Seven [Member]	Mar. 31, 2013 Series Forty Eight [Member]	Mar. 31, 2013 Series Forty Nine [Member]	Mar. 31, 2012 Series Forty Nine [Member]
Amortization Period Of Acquisition Costs		27 years 6 months
Impairment Loss Of Acquisition Costs					$ 209,097	$ 153,715
Amortization Of Acquisition Cost Remaining Contractual Term			4 years	4 years	4 years
Amortization Of Deferred Acquisition Costs Year One	686,597
Amortization Of Deferred Acquisition Costs Year Two	686,597
Amortization Of Deferred Acquisition Costs Year Three	686,597
Amortization Of Deferred Acquisition Costs Year Four	$ 171,654