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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 INnpR0BKs+4BMsqW8Osg801glQd083noN2Nm7YdZZBFnqgVtpVkZI5uQuFeLQ6F/
 XPrBFudj5FEg/BoFYr0IZQ==

<SEC-DOCUMENT>0001144204-09-059116.txt : 20091116
<SEC-HEADER>0001144204-09-059116.hdr.sgml : 20091116
<ACCEPTANCE-DATETIME>20091113181958
ACCESSION NUMBER:		0001144204-09-059116
CONFORMED SUBMISSION TYPE:	D
PUBLIC DOCUMENT COUNT:		1
ITEM INFORMATION:		Rule 506
ITEM INFORMATION:		Investment Company Act Section 3(c)
ITEM INFORMATION:		Section 3(c)(1)
ITEM INFORMATION:		Section 3(c)(7)
FILED AS OF DATE:		20091116
DATE AS OF CHANGE:		20091113
EFFECTIVENESS DATE:		20091116

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			Boston Capital Corporate Tax Credit Fund XXXII, A Limited Partnership
		CENTRAL INDEX KEY:			0001476538
		IRS NUMBER:				264133418
		STATE OF INCORPORATION:			MA
		FISCAL YEAR END:			0310

	FILING VALUES:
		FORM TYPE:		D
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	021-136135
		FILM NUMBER:		091183080

	BUSINESS ADDRESS:	
		STREET 1:		ONE BOSTON PLACE
		STREET 2:		SUITE 2100
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02108-4406
		BUSINESS PHONE:		617-624-8900

	MAIL ADDRESS:	
		STREET 1:		ONE BOSTON PLACE
		STREET 2:		SUITE 2100
		CITY:			BOSTON
		STATE:			MA
		ZIP:			02108-4406
</SEC-HEADER>
<DOCUMENT>
<TYPE>D
<SEQUENCE>1
<FILENAME>primary_doc.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<edgarSubmission>

    <schemaVersion>X0603</schemaVersion>

    <submissionType>D</submissionType>

    <testOrLive>LIVE</testOrLive>

    <primaryIssuer>
        <cik>0001476538</cik>
        <entityName>Boston Capital Corporate Tax Credit Fund XXXII, A Limited Partnership</entityName>
        <issuerAddress>
            <street1>One Boston Place</street1>
            <street2>Suite 2100</street2>
            <city>Boston</city>
            <stateOrCountry>MA</stateOrCountry>
            <zipCode>02108-4406</zipCode>
        </issuerAddress>
        <issuerPhoneNumber>(617) 624-8900</issuerPhoneNumber>
        <jurisdictionOfInc>MASSACHUSETTS</jurisdictionOfInc>
        <issuerPreviousNameList>
            <value>None</value>
        </issuerPreviousNameList>
        <edgarPreviousNameList>
            <value>None</value>
        </edgarPreviousNameList>
        <entityType>Limited Partnership</entityType>
        <yearOfInc>
            <withinFiveYears>true</withinFiveYears>
            <value>2009</value>
        </yearOfInc>
    </primaryIssuer>

    <relatedPersonsList>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>BCCTC Associates XXXII, LLC</firstName>
                <lastName>BCCTC Associates XXXII, LLC</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Boston Place</street1>
                <street2>Suite 2100</street2>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02108-4406</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>General Partner of Issuer</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>BCCTC Associates, Inc.</firstName>
                <lastName>BCCTC Associates, Inc.</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Boston Place</street1>
                <street2>Suite 2100</street2>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02108-4406</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
            <relationshipClarification>Manager of General Partner</relationshipClarification>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Boston Capital Holdings Limited Partnership</firstName>
                <lastName>Boston Capital Holdings Limited Partnership</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Boston Place</street1>
                <street2>Suite 2100</street2>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02108-4406</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>John</firstName>
                <middleName>Patrick</middleName>
                <lastName>Manning</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Boston Place</street1>
                <street2>Suite 2100</street2>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02108-4406</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Director</relationship>
                <relationship>Executive Officer</relationship>
                <relationship>Promoter</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Jeffrey</firstName>
                <middleName>H.</middleName>
                <lastName>Goldstein</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Boston Place</street1>
                <street2>Suite 2100</street2>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02108-4406</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Kevin</firstName>
                <middleName>Patrick</middleName>
                <lastName>Costello</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Boston Place</street1>
                <street2>Suite 2100</street2>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02108-4406</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
        <relatedPersonInfo>
            <relatedPersonName>
                <firstName>Marc</firstName>
                <middleName>Noel</middleName>
                <lastName>Teal</lastName>
            </relatedPersonName>
            <relatedPersonAddress>
                <street1>One Boston Place</street1>
                <street2>Suite 2100</street2>
                <city>Boston</city>
                <stateOrCountry>MA</stateOrCountry>
                <zipCode>02108-4406</zipCode>
            </relatedPersonAddress>
            <relatedPersonRelationshipList>
                <relationship>Executive Officer</relationship>
            </relatedPersonRelationshipList>
        </relatedPersonInfo>
    </relatedPersonsList>

    <offeringData>
        <industryGroup>
            <industryGroupType>Other Real Estate</industryGroupType>
        </industryGroup>
        <issuerSize>
            <revenueRange>Decline to Disclose</revenueRange>
        </issuerSize>
        <federalExemptionsExclusions>
            <item>06</item>
            <item>3C</item>
            <item>3C.1</item>
            <item>3C.7</item>
        </federalExemptionsExclusions>
        <typeOfFiling>
            <newOrAmendment>
                <isAmendment>false</isAmendment>
            </newOrAmendment>
            <dateOfFirstSale>
                <value>2009-10-30</value>
            </dateOfFirstSale>
        </typeOfFiling>
        <durationOfOffering>
            <moreThanOneYear>false</moreThanOneYear>
        </durationOfOffering>
        <typesOfSecuritiesOffered>
            <isEquityType>true</isEquityType>
            <isPooledInvestmentFundType>true</isPooledInvestmentFundType>
        </typesOfSecuritiesOffered>
        <businessCombinationTransaction>
            <isBusinessCombinationTransaction>false</isBusinessCombinationTransaction>
        </businessCombinationTransaction>
        <minimumInvestmentAccepted>0</minimumInvestmentAccepted>
        <salesCompensationList>
            <recipient>
                <recipientName>Kevin Patrick Costello</recipientName>
                <recipientCRDNumber>1322236</recipientCRDNumber>
                <associatedBDName>Boston Capital Services, Inc.</associatedBDName>
                <associatedBDCRDNumber>14611</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>One Boston Place</street1>
                    <street2>Suite 2100</street2>
                    <city>Boston</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02108-4406</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Albert Guy Hubschman</recipientName>
                <recipientCRDNumber>1148644</recipientCRDNumber>
                <associatedBDName>Boston Capital Securities, Inc</associatedBDName>
                <associatedBDCRDNumber>14611</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>One Boston Place</street1>
                    <street2>Suite 2100</street2>
                    <city>Boston</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02108-4406</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <value>All States</value>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>William Edward Hardy</recipientName>
                <recipientCRDNumber>1459645</recipientCRDNumber>
                <associatedBDName>Scott &amp; Stringfellow, LLC</associatedBDName>
                <associatedBDCRDNumber>26255</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>909 E. Main Street</street1>
                    <city>Richmond</city>
                    <stateOrCountry>VA</stateOrCountry>
                    <zipCode>23219</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>NC</state>
                    <state>VA</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Albert Jude Vaccaro</recipientName>
                <recipientCRDNumber>4373816</recipientCRDNumber>
                <associatedBDName>Banc of America Securities LLC</associatedBDName>
                <associatedBDCRDNumber>26091</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>One Bryant Park</street1>
                    <city>New York</city>
                    <stateOrCountry>NY</stateOrCountry>
                    <zipCode>10036</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>CA</state>
                    <state>VA</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>John Edward McDonald, Jr.</recipientName>
                <recipientCRDNumber>1000875</recipientCRDNumber>
                <associatedBDName>Compass Securities Corporation</associatedBDName>
                <associatedBDCRDNumber>16168</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>50 Braintree Hill Park</street1>
                    <street2>Suite 105</street2>
                    <city>Braintree</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02184</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>MA</state>
                    <state>VT</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Aline Rose Lavelle</recipientName>
                <recipientCRDNumber>1234354</recipientCRDNumber>
                <associatedBDName>Moors &amp; Cabot, Inc.</associatedBDName>
                <associatedBDCRDNumber>594</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>111 Devonshire Street</street1>
                    <city>Boston</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02109</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AL</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Sean M. Hannan</recipientName>
                <recipientCRDNumber>5198343</recipientCRDNumber>
                <associatedBDName>Moors &amp; Cabot, Inc.</associatedBDName>
                <associatedBDCRDNumber>594</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>111 Devonshire Street</street1>
                    <city>Boston</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02109</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>AL</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Michael Joseph Connolly</recipientName>
                <recipientCRDNumber>1233191</recipientCRDNumber>
                <associatedBDName>Compass Securities Corporation</associatedBDName>
                <associatedBDCRDNumber>16168</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>50 Braintree Hill Park</street1>
                    <city>Braintree</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02184</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>MA</state>
                    <state>VT</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Kent Tefler Damon</recipientName>
                <recipientCRDNumber>60441</recipientCRDNumber>
                <associatedBDName>Compass Securities Corporation</associatedBDName>
                <associatedBDCRDNumber>16168</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>50 Braintree Hill Park</street1>
                    <city>Braintree</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02184</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>MA</state>
                </statesOfSolicitationList>
            </recipient>
            <recipient>
                <recipientName>Christopher Ciaran McCarthy</recipientName>
                <recipientCRDNumber>2987705</recipientCRDNumber>
                <associatedBDName>Compass Securities Corporation</associatedBDName>
                <associatedBDCRDNumber>16168</associatedBDCRDNumber>
                <recipientAddress>
                    <street1>50 Braintree Hill Park</street1>
                    <city>Braintree</city>
                    <stateOrCountry>MA</stateOrCountry>
                    <zipCode>02184</zipCode>
                </recipientAddress>
                <statesOfSolicitationList>
                    <state>MA</state>
                </statesOfSolicitationList>
            </recipient>
        </salesCompensationList>
        <offeringSalesAmounts>
            <totalOfferingAmount>250000000</totalOfferingAmount>
            <totalAmountSold>35000000</totalAmountSold>
            <totalRemaining>215000000</totalRemaining>
        </offeringSalesAmounts>
        <investors>
            <hasNonAccreditedInvestors>false</hasNonAccreditedInvestors>
            <totalNumberAlreadyInvested>2</totalNumberAlreadyInvested>
        </investors>
        <salesCommissionsFindersFees>
            <salesCommissions>
                <dollarAmount>1750000</dollarAmount>
                <isEstimate>true</isEstimate>
            </salesCommissions>
            <findersFees>
                <dollarAmount>0</dollarAmount>
                <isEstimate>true</isEstimate>
            </findersFees>
            <clarificationOfResponse>Includes due diligence expense reimbursement</clarificationOfResponse>
        </salesCommissionsFindersFees>
        <useOfProceeds>
            <grossProceedsUsed>
                <dollarAmount>19375000</dollarAmount>
                <isEstimate>true</isEstimate>
            </grossProceedsUsed>
            <clarificationOfResponse>Includes Acquisition Fees, Partnership Management Fees, Investor Service Fees and Non-Accountable Expense Allowances</clarificationOfResponse>
        </useOfProceeds>
        <signatureBlock>
            <authorizedRepresentative>false</authorizedRepresentative>
            <signature>
                <issuerName>Boston Capital Corporate Tax Credit Fund XXXII, A Limited Partnership</issuerName>
                <signatureName>/s/ Kevin P. Costello</signatureName>
                <nameOfSigner>Kevin P. Costello</nameOfSigner>
                <signatureTitle>Executive Vice President of Manager of General Partner</signatureTitle>
                <signatureDate>2009-11-13</signatureDate>
            </signature>
        </signatureBlock>
    </offeringData>
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