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BCTC Iv Assignor

Document and Entity Information

Document and Entity Information9 Months Ended
Sep. 30, 2021shares
Document and Entity Information
Document Type10-Q
Document Quarterly Reporttrue
Document Transition Reportfalse
Amendment Flagfalse
Document Period End DateSep. 30,
2021
Entity File Number333-104061-01
Entity Tax Identification Number04-3208532
Entity Address, Address Line One101 Arch Street
Entity Address, Address Line Two13th Floor
Entity Address, City or TownBoston
Entity Address, State or ProvinceMA
Entity Address, Postal Zip Code02110
City Area Code888
Local Phone Number773-1487
Document Fiscal Year Focus2021
Document Fiscal Period FocusQ3
Entity Registrant NameBCTC IV ASSIGNOR CORP
Title of 12(b) SecurityNone
No Trading Symbol Flagtrue
Entity Incorporation, State or Country CodeDE
Entity Central Index Key0001003815
Current Fiscal Year End Date--12-31
Entity Current Reporting StatusYes
Entity Filer CategoryNon-accelerated Filer
Entity Small Businesstrue
Entity Emerging Growth Companyfalse
Entity Shell Companytrue
Entity Interactive Data CurrentYes
Entity Common Stock, Shares Outstanding1,000

Condensed Balance Sheets

Condensed Balance Sheets - USD ($)Sep. 30, 2021Dec. 31, 2020
ASSETS
INVESTMENT IN OPERATING PARTNERSHIP (Note B) $ 100 $ 100
ASSETS100 100
LIABILITIES
Subscription payable100 100
LIABILITIES100 100
Stockholder's equity
Common stock - 1,000 shares authorized, issued and outstanding, $1 par value per share (Note A)1,000 1,000
Less: subscription receivable(1,000)(1,000)
Stockholder's equity0 0
LIABILITIES AND STOCKHOLDER'S EQUITY $ 100 $ 100

Condensed Balance Sheets (Paren

Condensed Balance Sheets (Parenthetical) - $ / sharesSep. 30, 2021Dec. 31, 2020
Condensed Balance Sheets
Common stock, shares par value (in dollars per share) $ 1 $ 1
Common stock, shares authorized1,000 1,000
Common stock, shares issued1,000 1,000
Common stock, shares outstanding1,000 1,000

ORGANIZATION

ORGANIZATION9 Months Ended
Sep. 30, 2021
ORGANIZATION
ORGANIZATIONNOTE A - ORGANIZATION ​ BCTC IV Assignor Corp., a Delaware corporation (the “Corporation”), was organized on October 12, 1993 to act as the assignor limited partner of BF Garden Tax Credit Fund IV L.P. (formerly known as Boston Capital Tax Credit Fund IV L.P.), a Delaware limited partnership (the “Limited Partnership”), and does not engage in any other business. Units of beneficial interest in the limited partnership interest of the Corporation in the Limited Partnership have been assigned by the Corporation by means of beneficial assignee certificates (“BACs”) to investors and investors are entitled to all the rights and economic benefits of a limited partner of the Limited Partnership, including rights to a percentage of the income, gains, losses, deductions, credits and distributions of the Limited Partnership. ​ 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 PARTNERSHIP9 Months Ended
Sep. 30, 2021
INVESTMENT IN LIMITED PARTNERSHIP
INVESTMENT IN LIMITED PARTNERSHIPNOTE 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 will acquire, develop, rehabilitate, operate and own newly-constructed, existing or rehabilitated low-income apartment complexes. The Corporation has recorded its $100 investment at cost.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS9 Months Ended
Sep. 30, 2021
SUBSEQUENT EVENTS
SUBSEQUENT EVENTSNOTE C - SUBSEQUENT EVENTS ​ Events that occur after the balance sheet date but before the financial statements were available to be issued must be evaluated for recognition or disclosure. The effects of subsequent events that provide evidence about conditions that existed at the balance sheet date are recognized in the accompanying financial statements. Subsequent events, which provide evidence about conditions that existed after the balance sheet date, require disclosure in the accompanying notes. Management evaluated the activity of the Corporation through the date the financial statements were issued, and concluded that no subsequent events have occurred that would require recognition in the financial statements or disclosure in the notes to the financial statements.

INVESTMENT IN LIMITED PARTNER_2

INVESTMENT IN LIMITED PARTNERSHIP (Details) - USD ($)9 Months Ended
Sep. 30, 2021Dec. 31, 2020
INVESTMENT IN LIMITED PARTNERSHIP
INVESTMENT IN OPERATING PARTNERSHIP (Note B) $ 100 $ 100
Limited Liability Company or Limited Partnership, Business, Formation DateOct. 12,
1993