CONDENSED BALANCE SHEETS (USD $)	Dec. 31, 2011	Mar. 31, 2011
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	$ 43,507,956	$ 47,231,216
OTHER ASSETS
Cash and cash equivalents	9,025,242	7,926,372
Notes receivable	69,698	69,698
Acquisition costs net	4,406,800	5,139,203
Other assets	407,527	200,011
Assets	57,417,223	60,566,500
LIABILITIES
Accounts payable & accrued expenses	143,812	184,088
Accounts payable affiliates (Note C)	55,336,079	51,518,653
Capital contributions payable	1,145,981	1,158,822
Liabilities	56,625,872	52,861,563
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	7,949,658	14,794,108
General Partner	(7,158,307)	(7,089,171)
Partners' Capital	791,351	7,704,937
Liabilities and Stockholders' Equity	57,417,223	60,566,500
Series Twenty [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	362,691	245,496
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	362,691	245,496
LIABILITIES
Accounts payable & accrued expenses	30,000	17,876
Accounts payable affiliates (Note C)	2,832,441	2,695,130
Capital contributions payable	0	0
Liabilities	2,862,441	2,713,006
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,166,501)	(2,134,583)
General Partner	(333,249)	(332,927)
Partners' Capital	(2,499,750)	(2,467,510)
Liabilities and Stockholders' Equity	362,691	245,496
Series Twenty One [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	365,080	338,841
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	365,080	338,841
LIABILITIES
Accounts payable & accrued expenses	18,020	8,020
Accounts payable affiliates (Note C)	1,504,309	1,585,039
Capital contributions payable	0	0
Liabilities	1,522,329	1,593,059
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(983,726)	(1,079,725)
General Partner	(173,523)	(174,493)
Partners' Capital	(1,157,249)	(1,254,218)
Liabilities and Stockholders' Equity	365,080	338,841
Series Twenty Two [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	158,848	344,376
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	500	500
Assets	159,348	344,876
LIABILITIES
Accounts payable & accrued expenses	0	12,501
Accounts payable affiliates (Note C)	2,987,548	3,001,623
Capital contributions payable	9,352	9,352
Liabilities	2,996,900	3,023,476
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,590,093)	(2,432,731)
General Partner	(247,459)	(245,869)
Partners' Capital	(2,837,552)	(2,678,600)
Liabilities and Stockholders' Equity	159,348	344,876
Series Twenty Three [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	119,567	325,579
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	119,567	325,579
LIABILITIES
Accounts payable & accrued expenses	12,300	19,800
Accounts payable affiliates (Note C)	2,395,148	2,443,015
Capital contributions payable	0	0
Liabilities	2,407,448	2,462,815
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,980,156)	(1,831,017)
General Partner	(307,725)	(306,219)
Partners' Capital	(2,287,881)	(2,137,236)
Liabilities and Stockholders' Equity	119,567	325,579
Series Twenty Four [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	268,392	200,227
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	268,392	200,227
LIABILITIES
Accounts payable & accrued expenses	8,600	8,178
Accounts payable affiliates (Note C)	2,631,489	2,610,014
Capital contributions payable	9,999	9,999
Liabilities	2,650,088	2,628,191
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,172,582)	(2,218,387)
General Partner	(209,114)	(209,577)
Partners' Capital	(2,381,696)	(2,427,964)
Liabilities and Stockholders' Equity	268,392	200,227
Series Twenty Five [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	1,737,311	562,226
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	154,856	1,250
Assets	1,892,167	563,476
LIABILITIES
Accounts payable & accrued expenses	62,378	55,386
Accounts payable affiliates (Note C)	2,251,753	2,155,199
Capital contributions payable	10,001	10,001
Liabilities	2,324,132	2,220,586
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(170,201)	(1,383,095)
General Partner	(261,764)	(274,015)
Partners' Capital	(431,965)	(1,657,110)
Liabilities and Stockholders' Equity	1,892,167	563,476
Series Twenty Six [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	582,931	476,868
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	5,400	5,400
Assets	588,331	482,268
LIABILITIES
Accounts payable & accrued expenses	0	30,000
Accounts payable affiliates (Note C)	2,555,872	2,300,560
Capital contributions payable	14,490	14,490
Liabilities	2,570,362	2,345,050
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,621,958)	(1,503,901)
General Partner	(360,073)	(358,881)
Partners' Capital	(1,982,031)	(1,862,782)
Liabilities and Stockholders' Equity	588,331	482,268
Series Twenty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	515,493	550,614
Notes receivable	0	0
Acquisition costs net	81,739	130,783
Other assets	7,233	20,074
Assets	604,465	701,471
LIABILITIES
Accounts payable & accrued expenses	0	10,000
Accounts payable affiliates (Note C)	2,316,655	2,195,499
Capital contributions payable	10,020	22,861
Liabilities	2,326,675	2,228,360
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,498,541)	(1,305,173)
General Partner	(223,669)	(221,716)
Partners' Capital	(1,722,210)	(1,526,889)
Liabilities and Stockholders' Equity	604,465	701,471
Series Twenty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	279,388	259,714
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	3,550	3,550
Assets	282,938	263,264
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,580,283	1,329,696
Capital contributions payable	40,968	40,968
Liabilities	1,621,251	1,370,664
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(981,182)	(752,578)
General Partner	(357,131)	(354,822)
Partners' Capital	(1,338,313)	(1,107,400)
Liabilities and Stockholders' Equity	282,938	263,264
Series Twenty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	238,317	214,315
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	238,317	214,315
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	3,143,750	2,895,197
Capital contributions payable	10,197	10,197
Liabilities	3,153,947	2,905,394
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,547,826)	(2,325,521)
General Partner	(367,804)	(365,558)
Partners' Capital	(2,915,630)	(2,691,079)
Liabilities and Stockholders' Equity	238,317	214,315
Series Thirty [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	297,744	421,530
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	6,675	6,675
Assets	304,419	428,205
LIABILITIES
Accounts payable & accrued expenses	677	10,000
Accounts payable affiliates (Note C)	1,427,066	1,396,458
Capital contributions payable	127,396	127,396
Liabilities	1,555,139	1,533,854
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,011,156)	(867,536)
General Partner	(239,564)	(238,113)
Partners' Capital	(1,250,720)	(1,105,649)
Liabilities and Stockholders' Equity	304,419	428,205
Series Thirty One [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	31,776	31,776
OTHER ASSETS
Cash and cash equivalents	180,740	181,199
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	25,000	25,000
Assets	237,516	237,975
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,620,076	2,346,962
Capital contributions payable	66,294	66,294
Liabilities	2,686,370	2,413,256
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,045,107)	(1,774,270)
General Partner	(403,747)	(401,011)
Partners' Capital	(2,448,854)	(2,175,281)
Liabilities and Stockholders' Equity	237,516	237,975
Series Thirty Two [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	52,794
OTHER ASSETS
Cash and cash equivalents	485,463	495,360
Notes receivable	46,908	46,908
Acquisition costs net	0	0
Other assets	0	0
Assets	532,371	595,062
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,623,582	2,411,011
Capital contributions payable	173,561	173,561
Liabilities	2,797,143	2,584,572
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,835,762)	(1,563,253)
General Partner	(429,010)	(426,257)
Partners' Capital	(2,264,772)	(1,989,510)
Liabilities and Stockholders' Equity	532,371	595,062
Series Thirty Three [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	288,981	240,231
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	288,981	240,231
LIABILITIES
Accounts payable & accrued expenses	11,837	3,403
Accounts payable affiliates (Note C)	1,738,718	1,639,856
Capital contributions payable	69,154	69,154
Liabilities	1,819,709	1,712,413
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,289,641)	(1,231,680)
General Partner	(241,087)	(240,502)
Partners' Capital	(1,530,728)	(1,472,182)
Liabilities and Stockholders' Equity	288,981	240,231
Series Thirty Four [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	32,317	64,486
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	66,751	0
Assets	99,068	64,486
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	3,264,672	3,022,850
Capital contributions payable	0	0
Liabilities	3,264,672	3,022,850
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,833,558)	(2,628,390)
General Partner	(332,046)	(329,974)
Partners' Capital	(3,165,604)	(2,958,364)
Liabilities and Stockholders' Equity	99,068	64,486
Series Thirty Five [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	93,491
OTHER ASSETS
Cash and cash equivalents	122,630	116,848
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	122,630	210,339
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,784,972	1,613,702
Capital contributions payable	0	0
Liabilities	1,784,972	1,613,702
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,363,693)	(1,107,304)
General Partner	(298,649)	(296,059)
Partners' Capital	(1,662,342)	(1,403,363)
Liabilities and Stockholders' Equity	122,630	210,339
Series Thirty Six [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	57,706
OTHER ASSETS
Cash and cash equivalents	162,715	133,266
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	162,715	190,972
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,961,274	1,840,826
Capital contributions payable	0	0
Liabilities	1,961,274	1,840,826
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,601,910)	(1,454,692)
General Partner	(196,649)	(195,162)
Partners' Capital	(1,798,559)	(1,649,854)
Liabilities and Stockholders' Equity	162,715	190,972
Series Thirty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	188,008	36,479
OTHER ASSETS
Cash and cash equivalents	382,155	346,391
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	570,163	382,870
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,786,203	1,632,555
Capital contributions payable	138,438	138,438
Liabilities	1,924,641	1,770,993
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,125,369)	(1,158,678)
General Partner	(229,109)	(229,445)
Partners' Capital	(1,354,478)	(1,388,123)
Liabilities and Stockholders' Equity	570,163	382,870
Series Thirty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	775,239	999,523
OTHER ASSETS
Cash and cash equivalents	202,101	235,617
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	977,340	1,235,140
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,446,932	1,392,823
Capital contributions payable	0	0
Liabilities	1,446,932	1,392,823
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(246,612)	62,178
General Partner	(222,980)	(219,861)
Partners' Capital	(469,592)	(157,683)
Liabilities and Stockholders' Equity	977,340	1,235,140
Series Thirty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	1,249,822	1,378,166
OTHER ASSETS
Cash and cash equivalents	186,267	187,805
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	1,436,089	1,565,971
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,290,099	1,187,499
Capital contributions payable	0	0
Liabilities	1,290,099	1,187,499
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	340,972	571,129
General Partner	(194,982)	(192,657)
Partners' Capital	145,990	378,472
Liabilities and Stockholders' Equity	1,436,089	1,565,971
Series Forty [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	2,191,898	2,491,075
OTHER ASSETS
Cash and cash equivalents	83,775	109,745
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	2,275,673	2,600,820
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,356,211	2,206,199
Capital contributions payable	102	102
Liabilities	2,356,313	2,206,301
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	145,110	615,517
General Partner	(225,750)	(220,998)
Partners' Capital	(80,640)	394,519
Liabilities and Stockholders' Equity	2,275,673	2,600,820
Series Forty One [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	2,300,517	2,811,584
OTHER ASSETS
Cash and cash equivalents	198,530	215,834
Notes receivable	0	0
Acquisition costs net	343,839	458,451
Other assets	1,218	1,218
Assets	2,844,104	3,487,087
LIABILITIES
Accounts payable & accrued expenses	0	8,924
Accounts payable affiliates (Note C)	2,596,623	2,418,072
Capital contributions payable	100	100
Liabilities	2,596,723	2,427,096
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	494,076	1,298,560
General Partner	(246,695)	(238,569)
Partners' Capital	247,381	1,059,991
Liabilities and Stockholders' Equity	2,844,104	3,487,087
Series Forty Two [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	3,596,601	3,740,801
OTHER ASSETS
Cash and cash equivalents	342,696	311,423
Notes receivable	22,790	22,790
Acquisition costs net	376,516	430,304
Other assets	51,003	51,003
Assets	4,389,606	4,556,321
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,711,088	1,523,753
Capital contributions payable	73,433	73,433
Liabilities	1,784,521	1,597,186
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	2,819,972	3,170,482
General Partner	(214,887)	(211,347)
Partners' Capital	2,605,085	2,959,135
Liabilities and Stockholders' Equity	4,389,606	4,556,321
Series Forty Three [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	6,182,809	6,613,148
OTHER ASSETS
Cash and cash equivalents	232,688	234,982
Notes receivable	0	0
Acquisition costs net	519,305	593,492
Other assets	85,341	85,341
Assets	7,020,143	7,526,963
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,882,973	1,704,370
Capital contributions payable	121,112	121,112
Liabilities	2,004,085	1,825,482
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	5,287,419	5,965,988
General Partner	(271,361)	(264,507)
Partners' Capital	5,016,058	5,701,481
Liabilities and Stockholders' Equity	7,020,143	7,526,963
Series Forty Four [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	4,478,791	5,205,103
OTHER ASSETS
Cash and cash equivalents	435,867	395,938
Notes receivable	0	0
Acquisition costs net	1,484,690	1,696,790
Other assets	0	0
Assets	6,399,348	7,297,831
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,022,033	808,505
Capital contributions payable	254,640	254,640
Liabilities	1,276,673	1,063,145
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	5,308,897	6,409,788
General Partner	(186,222)	(175,102)
Partners' Capital	5,122,675	6,234,686
Liabilities and Stockholders' Equity	6,399,348	7,297,831
Series Forty Five [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	11,367,165	12,086,770
OTHER ASSETS
Cash and cash equivalents	459,784	425,893
Notes receivable	0	0
Acquisition costs net	1,433,732	1,638,551
Other assets	0	0
Assets	13,260,681	14,151,214
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	908,916	633,993
Capital contributions payable	16,724	16,724
Liabilities	925,640	650,717
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	12,565,353	13,719,154
General Partner	(230,312)	(218,657)
Partners' Capital	12,335,041	13,500,497
Liabilities and Stockholders' Equity	13,260,681	14,151,214
Series Forty Six [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	11,145,330	11,632,800
OTHER ASSETS
Cash and cash equivalents	302,771	291,568
Notes receivable	0	0
Acquisition costs net	166,979	190,832
Other assets	0	0
Assets	11,615,080	12,115,200
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	715,393	528,247
Capital contributions payable	0	0
Liabilities	715,393	528,247
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	11,053,433	11,733,826
General Partner	(153,746)	(146,873)
Partners' Capital	10,899,687	11,586,953
Liabilities and Stockholders' Equity	$ 11,615,080	$ 12,115,200