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RELATED PARTY TRANSACTIONS
6 Months Ended
Sep. 30, 2016
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 three months ended September 30, 2016 and 2015 are as follows:
 
 
         2016
         2015
Series 15
$  9,027
$ 13,511
Series 16
33,735
44,070
Series 17
21,603
26,532
Series 18
23,904
23,904
Series 19
  8,793
  8,793
 
$ 97,062
$116,810
 
The fund management fees paid for the three months ended September 30, 2016 and 2015 are as follows:
 
 
2016
2015
Series 15
$  -
$ 278,475
Series 16
-
82,001
Series 17
21,603
26,532
Series 18
-
305,289
Series 19
   8,793
   8,793
 
$ 30,396
 
$ 701,090
 
 
The fund management fees paid for the six months ended September 30, 2016 and 2015 are as follows:
 
 
2016
2015
Series 15
$  -
$ 278,475
Series 16
-
82,001
Series 17
43,632
113,915
Series 18
-
305,289
Series 19
  17,586
  17,586
 
$ 61,218
 
$ 797,266