Document and Entity Information
Document and Entity Information | 12 Months Ended |
Dec. 31, 2020USD ($)shares | |
Document and Entity Information | |
Document Type | 10-K |
Amendment Flag | false |
Document Period End Date | Dec. 31, 2020 |
Document Fiscal Year Focus | 2020 |
Document Fiscal Period Focus | FY |
Entity Registrant Name | BCTC IV ASSIGNOR CORP |
Title of 12(b) Security | None |
No Trading Symbol Flag | true |
Entity Central Index Key | 0001003815 |
Current Fiscal Year End Date | --12-31 |
Entity Well-known Seasoned Issuer | No |
Entity Voluntary Filers | No |
Entity Current Reporting Status | Yes |
Entity Public Float | $ | $ 0 |
Entity Filer Category | Non-accelerated Filer |
Entity Small Business | true |
Entity Emerging Growth Company | false |
Entity Shell Company | true |
Entity Interactive Data Current | Yes |
Entity Common Stock, Shares Outstanding | shares | 1,000 |
BALANCE SHEET
BALANCE SHEET - USD ($) | Dec. 31, 2020 | Dec. 31, 2019 |
ASSETS | ||
INVESTMENT IN OPERATING PARTNERSHIP (Note B) | $ 100 | $ 100 |
LIABILITIES | ||
Subscription payable | 100 | 100 |
Stockholder's equity | ||
Common stock - 1,000 shares authorized, issued and outstanding, $1 par value per share | 1,000 | 1,000 |
Less: subscription receivable | (1,000) | (1,000) |
Stockholder's equity | 0 | 0 |
LIABILITIES AND STOCKHOLDER'S EQUITY | $ 100 | $ 100 |
BALANCE SHEET (Parenthetical)
BALANCE SHEET (Parenthetical) - $ / shares | Dec. 31, 2020 | Dec. 31, 2019 |
BALANCE SHEET | ||
Common stock, shares par value (in dollars per share) | $ 1 | $ 1 |
Common stock, shares authorized | 1,000 | 1,000 |
Common stock, shares issued | 1,000 | 1,000 |
Common stock, shares outstanding | 1,000 | 1,000 |
ORGANIZATION
ORGANIZATION | 12 Months Ended |
Dec. 31, 2020 | |
ORGANIZATION | |
ORGANIZATION | NOTE A - ORGANIZATION BCTC IV Assignor Corp. (the "Corporation") was organized on October 12, 1993 under the laws of the State of Delaware to act as the assignor limited partner of, and to acquire and hold a limited partnership interest in, BF Garden Tax Credit Fund IV L.P. (formerly known as Boston Capital Tax Credit Fund IV L.P.) (the "Limited Partnership"). The Corporation has assigned units of beneficial interest in its limited partnership interest to persons who purchase Beneficial Assignee Certificates (BACs), on the basis of one unit of beneficial interest for each BAC. The Corporation does not have any interest in profits, losses or distributions on its own behalf. Effective as of December 15, 2020, BF Garden Companion Limited Partnership, a Massachusetts limited partnership formerly known as Boston Capital Companion Limited Partnership ("Companion") replaced John P. Manning as the sole owner of the Corporation. Also effective as of December 15, 2020, BFBC Holdings GP, LLC, a Delaware limited liability company and an affiliate of Boston Financial Investment Management, LP, a Delaware limited partnership ("BFIM"),replaced Boston Capital Partners II Corporation as the general partner of Companion, and BFIM replaced Boston Capital Companion Holdings Limited Partnership as the sole limited partner of Companion. |
INVESTMENT IN LIMITED PARTNERSH
INVESTMENT IN LIMITED PARTNERSHIP | 12 Months Ended |
Dec. 31, 2020 | |
INVESTMENT IN LIMITED PARTNERSHIP | |
INVESTMENT IN LIMITED PARTNERSHIP | NOTE B - INVESTMENT IN LIMITED PARTNERSHIP On October 12, 1993, the Corporation was admitted as the assignor limited partner in the Limited Partnership. The Limited Partnership was formed to invest in real estate by acquiring, holding, and disposing of limited partnership interests in operating partnerships which have acquired, developed, rehabilitated, operate and own newly-constructed, existing or rehabilitated low-income apartment complexes. The Corporation recorded its $100 investment at cost. |
INVESTMENT IN LIMITED PARTNER_2
INVESTMENT IN LIMITED PARTNERSHIP (Details) - USD ($) | 12 Months Ended | |
Dec. 31, 2020 | Dec. 31, 2019 | |
INVESTMENT IN LIMITED PARTNERSHIP | ||
Cost Method Investments | $ 100 | $ 100 |
Limited Liability Company or Limited Partnership, Business, Formation Date | Oct. 12, 1993 |