RELATED PARTY TRANSACTIONS

3 Months Ended

Jun. 30, 2011

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 its general partner, including Boston Capital Holdings LP, Boston Capital Partners, Inc., and Boston Capital Asset Management Limited Partnership, as follows:

An annual fund management fee, based on .5 percent of the aggregate cost of all apartment complexes owned by the Operating Partnerships, has been accrued to Boston Capital Asset Management Limited Partnership.  Since reporting fees collected by the series were added to reserves and not paid to Boston Capital Asset Management Limited Partnership, the amounts accrued are not net of reporting fees received. The fund management fees accrued for the quarters ended June 30, 2011 and 2010 are as follows:

	2011	2010
Series 15	$ 54,828	$ 64,737
Series 16	109,870	117,897
Series 17	86,302	102,691
Series 18	66,783	71,187
Series 19	38,250	47,634
	$356,033	$404,146

The fund management fees paid for the quarters ended June 30, 2011 and 2010 are as follows:

	2011	2010
Series 15	$       -	$  50,000
Series 16	-	200,000
Series 17	-	-
Series 18	-	100,000
Series 19	38,250	47,634
	$  38,250	$ 397,634