ilyas.info786, there is no upgrade possible for the .Net level used by SQL2005 reporting services. You may be able to use custom code in a SQL 2005 report to access .Net 4.0 classes, but anything you do with .Net 4.0 has to be done using your own code.
If you want a version of Reporting Services that uses .Net 4.0 natively, then you need to upgrade your SQL environment to SQL Server Denali.
Original author: https://github.com/SQL-FineBuild/Common/wiki/ 1-click install and best practice configuration of SQL Server 2019, 2017 2016, 2014, 2012, 2008 R2, 2008 and 2005.
When I give food to the poor they call me a saint. When I ask why they are poor they call me a communist - Archbishop Hélder Câmara