RELATED PARTY TRANSACTIONS (Tables)

12 Months Ended

Mar. 31, 2019

Schedule of Fund Management Fee and Reporting Fee [Table Text Block]

The partnership management fees net of reporting fees incurred and the reporting fees paid by the Operating Partnerships for the years ended March 31, 2019 and 2018, are as follows:

	2019
	Gross Partnership Management Fee		Asset Management and Reporting Fee		Partnership Management Fee net of Asset Management and Reporting Fee
Series 15	$	26,960	$	4,962	$	21,998
Series 16		80,085		12,210		67,875
Series 17		46,643		10,000		36,643
Series 18		65,895		26,050		39,845
Series 19		10,851		750		10,101
	$	230,434	$	53,972	$	176,462

	2018
	Gross Partnership Management Fee		Asset Management and Reporting Fee		Partnership Management Fee net of Asset Management and Reporting Fee
Series 15	$	58,744	$	29,362	$	29,382
Series 16		96,456		14,048		82,408
Series 17		53,052		55,097		(2,045	)
Series 18		89,577		33,750		55,827
Series 19		31,860		750		31,110
	$	329,689	$	133,007	$	196,682

Schedule Of Management Fees Paid [Table Text Block]

The partnership management fees paid for the years ended March 31, 2019 and 2018 are as follows:

	2019		2018
Series 15	$	271,999	$	63,602
Series 16		155,683		231,826
Series 17		46,643		53,052
Series 18		915,520		508,704
Series 19		10,851		31,860
	$	1,400,696	$	889,044

Schedule Of General Administrative [Table Text Block]

General and administrative expenses incurred by Boston Capital Partners, Inc., Boston Capital Holdings Limited Partnership and Boston Capital Asset Management Limited Partnership (BCAMLP) during the years ended March 31, 2019 and 2018 charged to each series’ operations are as follows:

	2019		2018
Series 15	$	54,781	$	16,661
Series 16		20,888		19,172
Series 17		18,132		16,854
Series 18		17,567		15,862
Series 19		46,668		15,689
	$	158,036	$	84,238