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Boston Capital Tax Credit Fund IV LP – ‘10-Q’ for 12/31/19 – ‘EX-31’

On:  Thursday, 2/13/20, at 9:04am ET   ·   For:  12/31/19   ·   Accession #:  913778-20-3   ·   File #:  0-26200

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  As Of               Filer                 Filing    For·On·As Docs:Size

 2/13/20  Boston Cap Tax Credit Fund IV LP  10-Q       12/31/19   40:13M

Quarterly Report   —   Form 10-Q   —   Sect. 13 / 15(d) – SEA’34
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 10-Q        Bctc Iv Dec 2019 10-Q                               HTML   2.73M 
 2: EX-31       Bctc Iv Certification 302                           HTML     17K 
 3: EX-31       Bctc Iv Certification 302                           HTML     17K 
 4: EX-32       Bctc Iv Certification 906                           HTML     15K 
 5: EX-32       Bctc Iv Certification 906                           HTML     15K 
39: R1          Document And Entity Information                     HTML     42K 
23: R2          Condensed Balance Sheets                            HTML    234K 
18: R3          Condensed Balance Sheets (Parenthetical)            HTML    102K 
27: R4          Condensed Statements of Operations                  HTML    243K 
37: R5          Condensed Statements of Changes in Partners'        HTML    124K 
                Capital (Deficit)                                                
21: R6          Condensed Statements of Cash Flows                  HTML    321K 
16: R7          Organization                                        HTML    100K 
30: R8          Accounting and Financial Reporting Policies         HTML     17K 
36: R9          Related Party Transactions                          HTML    141K 
17: R10         Investments in Operating Partnerships               HTML   1.36M 
22: R11         Taxable Loss                                        HTML     15K 
40: R12         Income Taxes                                        HTML     16K 
29: R13         Subsequent Events                                   HTML     16K 
15: R14         Organization (Tables)                               HTML     95K 
20: R15         Related Party Transactions (Tables)                 HTML    142K 
38: R16         Investments in Operating Partnerships (Tables)      HTML   1.36M 
28: R17         ORGANIZATION - BACs sold and total equity           HTML     97K 
                (Details)                                                        
14: R18         ORGANIZATION - Additional Information (Details)     HTML     21K 
24: R19         RELATED PARTY TRANSACTIONS - Fund management fees   HTML     64K 
                accrued (Details)                                                
35: R20         RELATED PARTY TRANSACTIONS - Fund management fees   HTML     64K 
                paid (Details)                                                   
32: R21         RELATED PARTY TRANSACTIONS - Additional             HTML     15K 
                Information (Details)                                            
13: R22         INVESTMENTS IN OPERATING PARTNERSHIPS - Operating   HTML     55K 
                Partnerships within the Fund (Details)                           
25: R23         INVESTMENTS IN OPERATING PARTNERSHIPS -             HTML     29K 
                Contributions payable (Details)                                  
34: R24         INVESTMENTS IN OPERATING PARTNERSHIPS -             HTML    104K 
                Dispositions by series (Details)                                 
31: R25         INVESTMENTS IN OPERATING PARTNERSHIPS - Current     HTML    139K 
                financial results available for the Operating                    
                Partnerships (Details)                                           
12: R26         INVESTMENTS IN OPERATING PARTNERSHIPS - Additional  HTML     31K 
                Information (Details)                                            
33: XML         IDEA XML File -- Filing Summary                      XML     62K 
26: EXCEL       IDEA Workbook of Financial Reports                  XLSX     84K 
 6: EX-101.INS  XBRL Instance -- bctciv-20191231                     XML   7.86M 
 8: EX-101.CAL  XBRL Calculations -- bctciv-20191231_cal             XML     57K 
 9: EX-101.DEF  XBRL Definitions -- bctciv-20191231_def              XML    447K 
10: EX-101.LAB  XBRL Labels -- bctciv-20191231_lab                   XML    373K 
11: EX-101.PRE  XBRL Presentations -- bctciv-20191231_pre            XML    575K 
 7: EX-101.SCH  XBRL Schema -- bctciv-20191231                       XSD     96K 
19: ZIP         XBRL Zipped Folder -- 0000913778-20-000003-xbrl      Zip    181K 


‘EX-31’   —   Bctc Iv Certification 302


This Exhibit is an HTML Document rendered as filed.  [ Alternative Formats ]



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  BCTC IV 10-Q  

Exhibit 31.a

 

I, John P. Manning, certify that:

 

  1. I have reviewed this quarterly report on Form 10-Q of Boston Capital Tax Credit Fund IV L.P.;
  2.  

  3. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
  4.  

  5. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;
  6.  

  7. The registrant's other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f))for the registrant and have:

 

  1. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
  2.  

  3. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
  4.  

  5. Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
  6.  

  7. Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and

 

  1. The registrant's other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant's auditors and the audit committee of the registrant's board of directors (or persons performing the equivalent functions):

 

  1. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant's ability to record, process, summarize and report financial information; and
  2.  

  3. Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant's internal control over financial reporting.

 

Date: February 13, 2020

/s/ John P. Manning

 

John P. Manning

 

Principal Executive Officer

   

 


Dates Referenced Herein

This ‘10-Q’ Filing    Date    Other Filings
Filed on:2/13/20None on these Dates
For Period end:12/31/19
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Filing Submission 0000913778-20-000003   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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