CONDENSED BALANCE SHEETS - USD ($)	Dec. 31, 2021	Mar. 31, 2021
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	$ 0	$ 0
OTHER ASSETS
Cash and cash equivalents	1,366,951	1,940,668
Other assets	4,950	4,493
Assets	1,371,901	1,945,161
LIABILITIES
Accounts payable and accrued expenses	0	40
Accounts payable affiliates	2,652,892	8,875,807
Capital contributions payable	101	101
Total Liabilities	2,652,993	8,875,948
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(1,016,685)	(6,652,256)
General Partner	(264,407)	(278,531)
Partners Capital	(1,281,092)	(6,930,787)
Liabilities and Stockholders' Equity	1,371,901	1,945,161
Series 47 [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	260,846	1,054,904
Other assets	0	285
Assets	260,846	1,055,189
LIABILITIES
Accounts payable and accrued expenses	0	38
Accounts payable affiliates	1,603,554	2,982,346
Capital contributions payable	0	0
Total Liabilities	1,603,554	2,982,384
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(1,262,643)	(1,845,669)
General Partner	(80,065)	(81,526)
Partners Capital	(1,342,708)	(1,927,195)
Liabilities and Stockholders' Equity	260,846	1,055,189
Series 48 [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	196,863	235,196
Other assets	0	111
Assets	196,863	235,307
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates	1,049,338	1,689,776
Capital contributions payable	0	0
Total Liabilities	1,049,338	1,689,776
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(799,581)	(1,400,070)
General Partner	(52,894)	(54,399)
Partners Capital	(852,475)	(1,454,469)
Liabilities and Stockholders' Equity	196,863	235,307
Series 49 [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	909,242	650,568
Other assets	4,950	4,097
Assets	914,192	654,665
LIABILITIES
Accounts payable and accrued expenses	0	2
Accounts payable affiliates	0	4,203,685
Capital contributions payable	101	101
Total Liabilities	101	4,203,788
PARTNERS' CAPITAL (DEFICIT)
Limited partners	1,045,539	(3,406,517)
General Partner	(131,448)	(142,606)
Partners Capital	914,091	(3,549,123)
Liabilities and Stockholders' Equity	$ 914,192	$ 654,665

BF Garden Tax Credit Fund V L.P. 10-Q