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CONDENSED STATEMENTS OF OPERATIONS (USD $)
3 Months Ended 6 Months Ended
Sep. 30, 2012
Sep. 30, 2011
Sep. 30, 2012
Sep. 30, 2011
Income        
Interest income $ 88,030 $ 8,459 $ 92,597 $ 17,643
Other income 93,983 69,452 522,446 239,193
Revenues 182,013 77,911 615,043 256,836
Share of income (loss) from Operating Partnerships (Note D) 59,668 (669,104) 629,202 (937,012)
Expenses        
Professional fees 623,426 485,708 668,194 637,841
Fund management fee, net (Note C) 1,077,890 1,336,263 2,247,368 2,573,962
Amortization 158,451 244,133 316,903 488,268
General and administrative expenses 101,849 120,772 228,932 234,282
Operating Expenses 1,961,616 2,186,876 3,461,397 3,934,353
NET INCOME (LOSS) (1,719,935) (2,778,069) (2,217,152) (4,614,529)
Net income (loss) allocated to assignees (1,702,734) (2,750,288) (2,194,980) (4,568,385)
Net income (loss) allocated to general partner (17,201) (27,781) (22,172) (46,144)
Net income (loss) per BAC (0.02) (0.03) (0.03) (0.05)
Series Twenty [Member]
       
Income        
Interest income 194 483 430 1,039
Other income 1,875 625 1,875 625
Revenues 2,069 1,108 2,305 1,664
Share of income (loss) from Operating Partnerships (Note D) 0 33,000 0 88,000
Expenses        
Professional fees 20,383 17,340 20,480 22,748
Fund management fee, net (Note C) 24,994 46,618 49,928 93,632
Amortization 0 0 0 0
General and administrative expenses 4,011 4,139 10,375 8,995
Operating Expenses 49,388 68,097 80,783 125,375
NET INCOME (LOSS) (47,319) (33,989) (78,478) (35,711)
Net income (loss) allocated to assignees (46,846) (33,649) (77,693) (35,354)
Net income (loss) allocated to general partner (473) (340) (785) (357)
Net income (loss) per BAC (0.01) (0.01) (0.02) (0.01)
Series Twenty One [Member]
       
Income        
Interest income 146 259 299 536
Other income 3,559 6,692 3,559 6,911
Revenues 3,705 6,951 3,858 7,447
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 16,166 12,357 16,215 16,190
Fund management fee, net (Note C) 13,719 17,829 30,489 48,329
Amortization 0 0 0 0
General and administrative expenses 3,166 3,392 7,258 6,810
Operating Expenses 33,051 33,578 53,962 71,329
NET INCOME (LOSS) (29,346) (26,627) (50,104) (63,882)
Net income (loss) allocated to assignees (29,053) (26,361) (49,603) (63,243)
Net income (loss) allocated to general partner (293) (266) (501) (639)
Net income (loss) per BAC (0.02) (0.01) (0.03) (0.03)
Series Twenty Two [Member]
       
Income        
Interest income 83 80 169 125
Other income 0 0 5,683 9,217
Revenues 83 80 5,852 9,342
Share of income (loss) from Operating Partnerships (Note D) 99,675 0 99,675 0
Expenses        
Professional fees 23,208 19,169 23,277 25,533
Fund management fee, net (Note C) 33,409 47,720 65,625 88,323
Amortization 0 0 0 0
General and administrative expenses 3,603 3,779 8,920 7,791
Operating Expenses 60,220 70,668 97,822 121,647
NET INCOME (LOSS) 39,538 (70,588) 7,705 (112,305)
Net income (loss) allocated to assignees 39,143 (69,882) 7,628 (111,182)
Net income (loss) allocated to general partner 395 (706) 77 (1,123)
Net income (loss) per BAC 0.02 (0.03) 0.00 (0.04)
Series Twenty Three [Member]
       
Income        
Interest income 82 105 152 191
Other income 0 0 68,066 0
Revenues 82 105 68,218 191
Share of income (loss) from Operating Partnerships (Note D) 12,750 0 12,750 0
Expenses        
Professional fees 19,778 16,915 19,867 29,562
Fund management fee, net (Note C) 30,063 40,497 52,007 77,494
Amortization 0 0 0 0
General and administrative expenses 3,888 4,027 9,939 8,639
Operating Expenses 53,729 61,439 81,813 115,695
NET INCOME (LOSS) (40,897) (61,334) (845) (115,504)
Net income (loss) allocated to assignees (40,488) (60,721) (837) (114,349)
Net income (loss) allocated to general partner (409) (613) (8) (1,155)
Net income (loss) per BAC (0.01) (0.02) 0.00 (0.03)
Series Twenty Four [Member]
       
Income        
Interest income 182 300 364 629
Other income 2,610 13,918 4,480 16,398
Revenues 2,792 14,218 4,844 17,027
Share of income (loss) from Operating Partnerships (Note D) 186,742 107,131 214,422 107,131
Expenses        
Professional fees 22,451 16,811 22,505 22,119
Fund management fee, net (Note C) 21,743 31,748 51,348 72,342
Amortization 0 0 0 0
General and administrative expenses 3,340 3,550 8,097 7,139
Operating Expenses 47,534 52,109 81,950 101,600
NET INCOME (LOSS) 142,000 69,240 137,316 22,558
Net income (loss) allocated to assignees 140,580 68,548 135,943 22,332
Net income (loss) allocated to general partner 1,420 692 1,373 226
Net income (loss) per BAC 0.06 0.03 0.06 0.01
Series Twenty Five [Member]
       
Income        
Interest income 344 863 679 1,323
Other income 740 28,616 2,160 28,616
Revenues 1,084 29,479 2,839 29,939
Share of income (loss) from Operating Partnerships (Note D) 255,807 190,454 304,132 1,065,241
Expenses        
Professional fees 20,431 16,773 20,505 21,834
Fund management fee, net (Note C) 17,398 24,809 34,095 (5,360)
Amortization 0 0 0 0
General and administrative expenses 3,623 3,880 9,115 8,046
Operating Expenses 41,452 45,462 63,715 24,520
NET INCOME (LOSS) 215,439 174,471 243,256 1,070,660
Net income (loss) allocated to assignees 213,285 172,726 240,823 1,059,953
Net income (loss) allocated to general partner 2,154 1,745 2,433 10,707
Net income (loss) per BAC 0.07 0.06 0.08 0.35
Series Twenty Six [Member]
       
Income        
Interest income 328 133 659 333
Other income 18,517 19,646 23,686 23,919
Revenues 18,845 19,779 24,345 24,252
Share of income (loss) from Operating Partnerships (Note D) 42,251 0 580,494 0
Expenses        
Professional fees 34,753 27,086 34,850 35,709
Fund management fee, net (Note C) 43,196 66,052 116,167 146,700
Amortization 0 0 0 0
General and administrative expenses 4,235 4,366 10,545 8,380
Operating Expenses 82,184 97,504 161,562 190,789
NET INCOME (LOSS) (21,088) (77,725) 443,277 (166,537)
Net income (loss) allocated to assignees (20,877) (76,948) 438,844 (164,872)
Net income (loss) allocated to general partner (211) (777) 4,433 (1,665)
Net income (loss) per BAC (0.01) (0.02) 0.11 (0.04)
Series Twenty Seven [Member]
       
Income        
Interest income 249 328 463 661
Other income 0 0 21,576 18,648
Revenues 249 328 22,039 19,309
Share of income (loss) from Operating Partnerships (Note D) 0 0 575,945 0
Expenses        
Professional fees 18,974 15,255 19,030 19,834
Fund management fee, net (Note C) 4,796 55,428 41,974 89,565
Amortization 16,347 16,348 32,695 32,696
General and administrative expenses 3,360 3,547 7,636 7,265
Operating Expenses 43,477 90,578 101,335 149,360
NET INCOME (LOSS) (43,228) (90,250) 496,649 (130,051)
Net income (loss) allocated to assignees (42,796) (89,348) 491,683 (128,750)
Net income (loss) allocated to general partner (432) (902) 4,966 (1,301)
Net income (loss) per BAC (0.02) (0.04) 0.20 (0.05)
Series Twenty Eight [Member]
       
Income        
Interest income 263 519 505 1,097
Other income 531 (54,790) 262,660 32,644
Revenues 794 (54,271) 263,165 33,741
Share of income (loss) from Operating Partnerships (Note D) 44,775 0 44,775 0
Expenses        
Professional fees 25,629 19,475 25,715 25,441
Fund management fee, net (Note C) 21,362 82,779 54,758 153,640
Amortization 0 0 0 0
General and administrative expenses 3,930 4,076 9,033 8,533
Operating Expenses 50,921 106,330 89,506 187,614
NET INCOME (LOSS) (5,352) (160,601) 218,434 (153,873)
Net income (loss) allocated to assignees (5,298) (158,995) 216,250 (152,334)
Net income (loss) allocated to general partner (54) (1,606) 2,184 (1,539)
Net income (loss) per BAC 0.00 (0.04) 0.05 (0.04)
Series Twenty Nine [Member]
       
Income        
Interest income 145 324 299 683
Other income 3,001 1 3,001 10,638
Revenues 3,146 325 3,300 11,321
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 46,815 18,486 82,583 25,222
Fund management fee, net (Note C) 79,226 71,526 121,267 117,418
Amortization 0 0 0 0
General and administrative expenses 4,072 4,787 10,211 8,826
Operating Expenses 130,113 94,799 214,061 151,466
NET INCOME (LOSS) (126,967) (94,474) (210,761) (140,145)
Net income (loss) allocated to assignees (125,697) (93,529) (208,653) (138,744)
Net income (loss) allocated to general partner (1,270) (945) (2,108) (1,401)
Net income (loss) per BAC (0.03) (0.02) (0.05) (0.03)
Series Thirty [Member]
       
Income        
Interest income 227 512 450 1,066
Other income 3,835 2,004 3,834 2,004
Revenues 4,062 2,516 4,284 3,070
Share of income (loss) from Operating Partnerships (Note D) 0 0 72,943 0
Expenses        
Professional fees 20,184 16,343 20,240 21,913
Fund management fee, net (Note C) 33,065 33,085 76,601 74,783
Amortization 0 0 0 0
General and administrative expenses 3,754 4,003 8,204 6,610
Operating Expenses 57,003 53,431 105,045 103,306
NET INCOME (LOSS) (52,941) (50,915) (27,818) (100,236)
Net income (loss) allocated to assignees (52,412) (50,406) (27,540) (99,234)
Net income (loss) allocated to general partner (529) (509) (278) (1,002)
Net income (loss) per BAC (0.02) (0.02) (0.01) (0.04)
Series Thirty One [Member]
       
Income        
Interest income 140 281 270 597
Other income 1,631 1,216 7,598 7,074
Revenues 1,771 1,497 7,868 7,671
Share of income (loss) from Operating Partnerships (Note D) 48,230 0 48,230 0
Expenses        
Professional fees 25,894 19,738 25,980 25,705
Fund management fee, net (Note C) 16,730 81,870 46,532 162,352
Amortization 0 0 0 0
General and administrative expenses 4,530 4,737 9,025 8,578
Operating Expenses 47,154 106,345 81,537 196,635
NET INCOME (LOSS) 2,847 (104,848) (25,439) (188,964)
Net income (loss) allocated to assignees 2,819 (103,800) (25,185) (187,074)
Net income (loss) allocated to general partner 28 (1,048) (254) (1,890)
Net income (loss) per BAC 0.00 (0.02) (0.01) (0.04)
Series Thirty Two [Member]
       
Income        
Interest income 276 560 559 1,165
Other income 9,300 664 9,300 664
Revenues 9,576 1,224 9,859 1,829
Share of income (loss) from Operating Partnerships (Note D) 0 (31,308) 0 (52,794)
Expenses        
Professional fees 19,887 17,014 19,982 22,707
Fund management fee, net (Note C) 61,263 55,826 118,120 122,683
Amortization 0 0 0 0
General and administrative expenses 4,623 4,829 10,359 8,884
Operating Expenses 85,773 77,669 148,461 154,274
NET INCOME (LOSS) (76,197) (107,753) (138,602) (205,239)
Net income (loss) allocated to assignees (75,435) (106,675) (137,216) (203,187)
Net income (loss) allocated to general partner (762) (1,078) (1,386) (2,052)
Net income (loss) per BAC (0.02) (0.02) (0.03) (0.04)
Series Thirty Three [Member]
       
Income        
Interest income 174 284 354 592
Other income 14,721 1,779 14,721 1,778
Revenues 14,895 2,063 15,075 2,370
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 15,344 13,146 16,889 17,160
Fund management fee, net (Note C) 18,182 27,036 49,034 61,041
Amortization 0 0 0 0
General and administrative expenses 3,577 4,779 7,541 8,798
Operating Expenses 37,103 44,961 73,464 86,999
NET INCOME (LOSS) (22,208) (42,898) (58,389) (84,629)
Net income (loss) allocated to assignees (21,986) (42,469) (57,805) (83,783)
Net income (loss) allocated to general partner (222) (429) (584) (846)
Net income (loss) per BAC (0.01) (0.02) (0.02) (0.03)
Series Thirty Four [Member]
       
Income        
Interest income 0 18 5 40
Other income 1,539 12,102 12,721 22,853
Revenues 1,539 12,120 12,726 22,893
Share of income (loss) from Operating Partnerships (Note D) 0 0 0 0
Expenses        
Professional fees 18,369 23,210 23,841 27,386
Fund management fee, net (Note C) 72,099 67,660 145,398 140,959
Amortization 0 0 0 0
General and administrative expenses 4,064 5,244 8,211 9,641
Operating Expenses 94,532 96,114 177,450 177,986
NET INCOME (LOSS) (92,993) (83,994) (164,724) (155,093)
Net income (loss) allocated to assignees (92,063) (83,154) (163,077) (153,542)
Net income (loss) allocated to general partner (930) (840) (1,647) (1,551)
Net income (loss) per BAC (0.03) (0.02) (0.05) (0.04)
Series Thirty Five [Member]
       
Income        
Interest income 33 81 61 184
Other income 69 3,475 69 3,475
Revenues 102 3,556 130 3,659
Share of income (loss) from Operating Partnerships (Note D) 52,500 (30,676) 52,500 (93,491)
Expenses        
Professional fees 18,974 14,332 19,341 23,507
Fund management fee, net (Note C) 45,400 24,590 102,490 81,680
Amortization 0 0 0 0
General and administrative expenses 4,007 5,190 8,120 9,563
Operating Expenses 68,381 44,112 129,951 114,750
NET INCOME (LOSS) (15,779) (71,232) (77,321) (204,582)
Net income (loss) allocated to assignees (15,621) (70,520) (76,548) (202,536)
Net income (loss) allocated to general partner (158) (712) (773) (2,046)
Net income (loss) per BAC 0.00 (0.02) (0.02) (0.06)
Series Thirty Six [Member]
       
Income        
Interest income 57 65 119 149
Other income 1,347 1,345 19,447 11,609
Revenues 1,404 1,410 19,566 11,758
Share of income (loss) from Operating Partnerships (Note D) 0 (32,877) 0 (54,048)
Expenses        
Professional fees 19,306 14,510 19,348 18,182
Fund management fee, net (Note C) 39,465 36,222 71,894 71,527
Amortization 0 0 0 0
General and administrative expenses 3,385 4,593 6,977 8,391
Operating Expenses 62,156 55,325 98,219 98,100
NET INCOME (LOSS) (60,752) (86,792) (78,653) (140,390)
Net income (loss) allocated to assignees (60,144) (85,924) (77,866) (138,986)
Net income (loss) allocated to general partner (608) (868) (787) (1,404)
Net income (loss) per BAC (0.03) (0.04) (0.04) (0.07)
Series Thirty Seven [Member]
       
Income        
Interest income 242 472 482 984
Other income 13,151 31,538 23,092 41,499
Revenues 13,393 32,010 23,574 42,483
Share of income (loss) from Operating Partnerships (Note D) 0 56,118 0 105,414
Expenses        
Professional fees 14,664 11,714 14,711 14,812
Fund management fee, net (Note C) 43,216 43,216 83,914 83,914
Amortization 0 0 0 0
General and administrative expenses 3,467 4,673 7,144 8,572
Operating Expenses 61,347 59,603 105,769 107,298
NET INCOME (LOSS) (47,954) 28,525 (82,195) 40,599
Net income (loss) allocated to assignees (47,474) 28,240 (81,373) 40,193
Net income (loss) allocated to general partner (480) 285 (822) 406
Net income (loss) per BAC (0.02) 0.01 (0.03) 0.02
Series Thirty Eight [Member]
       
Income        
Interest income 86 93 183 258
Other income 16,841 0 19,277 0
Revenues 16,927 93 19,460 258
Share of income (loss) from Operating Partnerships (Note D) 0 (50,191) (24,773) (112,397)
Expenses        
Professional fees 19,318 14,653 19,367 18,341
Fund management fee, net (Note C) 35,895 37,600 71,936 67,578
Amortization 0 0 0 0
General and administrative expenses 3,548 4,778 7,280 8,740
Operating Expenses 58,761 57,031 98,583 94,659
NET INCOME (LOSS) (41,834) (107,129) (103,896) (206,798)
Net income (loss) allocated to assignees (41,416) (106,058) (102,857) (204,730)
Net income (loss) allocated to general partner (418) (1,071) (1,039) (2,068)
Net income (loss) per BAC (0.02) (0.04) (0.04) (0.08)
Series Thirty Nine [Member]
       
Income        
Interest income 141 435 283 934
Other income 0 0 7,345 0
Revenues 141 435 7,628 934
Share of income (loss) from Operating Partnerships (Note D) (32,780) (3,069) (85,348) (54,758)
Expenses        
Professional fees 16,934 14,612 16,975 18,135
Fund management fee, net (Note C) 24,412 34,200 51,412 61,200
Amortization 0 0 0 0
General and administrative expenses 3,349 4,340 6,914 8,112
Operating Expenses 44,695 53,152 75,301 87,447
NET INCOME (LOSS) (77,334) (55,786) (153,021) (141,271)
Net income (loss) allocated to assignees (76,561) (55,228) (151,491) (139,858)
Net income (loss) allocated to general partner (773) (558) (1,530) (1,413)
Net income (loss) per BAC (0.03) (0.02) (0.07) (0.06)
Series Forty [Member]
       
Income        
Interest income 16 63 36 144
Other income 0 0 7,580 0
Revenues 16 63 7,616 144
Share of income (loss) from Operating Partnerships (Note D) (39,188) (106,781) (102,332) (234,373)
Expenses        
Professional fees 25,353 18,544 25,399 23,687
Fund management fee, net (Note C) 47,712 50,004 97,041 97,716
Amortization 0 0 0 0
General and administrative expenses 3,349 4,426 7,188 8,473
Operating Expenses 76,414 72,974 129,628 129,876
NET INCOME (LOSS) (115,586) (179,692) (224,344) (364,105)
Net income (loss) allocated to assignees (114,430) (177,895) (222,101) (360,464)
Net income (loss) allocated to general partner (1,156) (1,797) (2,243) (3,641)
Net income (loss) per BAC (0.04) (0.07) (0.08) (0.14)
Series Forty One [Member]
       
Income        
Interest income 138 297 281 622
Other income 0 0 0 0
Revenues 138 297 281 622
Share of income (loss) from Operating Partnerships (Note D) (114,132) (168,973) (218,470) (312,104)
Expenses        
Professional fees 26,504 21,152 26,620 26,646
Fund management fee, net (Note C) 54,742 56,041 106,237 104,161
Amortization 28,326 38,204 56,652 76,408
General and administrative expenses 3,587 4,707 7,942 9,329
Operating Expenses 113,159 120,104 197,451 216,544
NET INCOME (LOSS) (227,153) (288,780) (415,640) (528,026)
Net income (loss) allocated to assignees (224,881) (285,892) (411,484) (522,746)
Net income (loss) allocated to general partner (2,272) (2,888) (4,156) (5,280)
Net income (loss) per BAC (0.08) (0.10) (0.14) (0.18)
Series Forty Two [Member]
       
Income        
Interest income 32,214 126 32,409 335
Other income 716 621 716 621
Revenues 32,930 747 33,125 956
Share of income (loss) from Operating Partnerships (Note D) (20,973) (47,863) (17,138) (33,353)
Expenses        
Professional fees 27,449 21,638 27,558 27,994
Fund management fee, net (Note C) 46,872 52,130 96,533 84,436
Amortization 17,290 17,928 34,580 35,858
General and administrative expenses 3,782 4,941 8,872 10,337
Operating Expenses 95,393 96,637 167,543 158,625
NET INCOME (LOSS) (83,436) (143,753) (151,556) (191,022)
Net income (loss) allocated to assignees (82,602) (142,315) (150,040) (189,112)
Net income (loss) allocated to general partner (834) (1,438) (1,516) (1,910)
Net income (loss) per BAC (0.03) (0.05) (0.05) (0.07)
Series Forty Three [Member]
       
Income        
Interest income 51,626 174 51,736 438
Other income 0 0 0 0
Revenues 51,626 174 51,736 438
Share of income (loss) from Operating Partnerships (Note D) (103,945) (140,362) (142,977) (255,518)
Expenses        
Professional fees 29,114 24,167 29,183 31,558
Fund management fee, net (Note C) 58,555 72,580 123,450 122,670
Amortization 16,698 24,729 33,396 49,458
General and administrative expenses 3,807 4,935 8,395 9,890
Operating Expenses 108,174 126,411 194,424 213,576
NET INCOME (LOSS) (160,493) (266,599) (285,665) (468,656)
Net income (loss) allocated to assignees (158,888) (263,933) (282,808) (463,969)
Net income (loss) allocated to general partner (1,605) (2,666) (2,857) (4,687)
Net income (loss) per BAC (0.04) (0.07) (0.08) (0.13)
Series Forty Four [Member]
       
Income        
Interest income 226 380 480 923
Other income 0 0 0 0
Revenues 226 380 480 923
Share of income (loss) from Operating Partnerships (Note D) (78,295) (164,076) (159,821) (401,391)
Expenses        
Professional fees 18,469 14,357 18,523 17,909
Fund management fee, net (Note C) 63,365 50,861 121,540 80,473
Amortization 70,700 70,700 141,400 141,400
General and administrative expenses 3,503 4,557 7,610 8,985
Operating Expenses 156,037 140,475 289,073 248,767
NET INCOME (LOSS) (234,106) (304,171) (448,414) (649,235)
Net income (loss) allocated to assignees (231,765) (301,129) (443,930) (642,743)
Net income (loss) allocated to general partner (2,341) (3,042) (4,484) (6,492)
Net income (loss) per BAC (0.09) (0.11) (0.16) (0.24)
Series Forty Five [Member]
       
Income        
Interest income 247 612 522 1,263
Other income 0 0 0 0
Revenues 247 612 522 1,263
Share of income (loss) from Operating Partnerships (Note D) (169,770) (161,587) (362,644) (392,636)
Expenses        
Professional fees 36,126 28,500 36,202 35,032
Fund management fee, net (Note C) 69,456 69,931 151,349 154,060
Amortization 4,454 68,273 8,908 136,546
General and administrative expenses 4,211 5,297 9,392 10,986
Operating Expenses 114,247 172,001 205,851 336,624
NET INCOME (LOSS) (283,770) (332,976) (567,973) (727,997)
Net income (loss) allocated to assignees (280,932) (329,646) (562,293) (720,717)
Net income (loss) allocated to general partner (2,838) (3,330) (5,680) (7,280)
Net income (loss) per BAC (0.07) (0.08) (0.14) (0.18)
Series Forty Six [Member]
       
Income        
Interest income 171 612 348 1,332
Other income 0 0 0 0
Revenues 171 612 348 1,332
Share of income (loss) from Operating Partnerships (Note D) (123,979) (118,044) (263,161) (305,935)
Expenses        
Professional fees 22,949 18,411 23,008 22,975
Fund management fee, net (Note C) 57,555 58,405 116,229 120,646
Amortization 4,636 7,951 9,272 15,902
General and administrative expenses 4,078 5,200 8,629 9,969
Operating Expenses 89,218 89,967 157,138 169,492
NET INCOME (LOSS) (213,026) (207,399) (419,951) (474,095)
Net income (loss) allocated to assignees (210,896) (205,325) (415,751) (469,354)
Net income (loss) allocated to general partner $ (2,130) $ (2,074) $ (4,200) $ (4,741)
Net income (loss) per BAC (0.07) (0.07) (0.14) (0.16)