CONDENSED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
CONDENSED STATEMENTS OF OPERATIONS (Unaudited) [Abstract]
Reporting fees	$ 2,850	$ 0
Total operating income	2,850	0
Operating expenses:
Asset management fees (Note 3)	10,725	10,725
Legal and accounting fees	13,184	16
Other	1,814	1,317
Total operating expenses	25,723	12,058
Loss from operations	(22,873)	(12,058)
Gain on sale of Local Limited Partnerships	74,633	0
Interest income	2	1
Net income (loss)	51,762	(12,057)
Net income (loss) allocated to:
General Partner	518	(121)
Limited Partners	$ 51,244	$ (11,936)
Net income (loss) per Partnership Unit	$ 3	$ (1)
Outstanding weighted Partnership Units	15,600	15,600