CONDENSED BALANCE SHEETS (USD $)	Jun. 30, 2013	Mar. 31, 2013
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	$ 13,074,997	$ 13,605,938
OTHER ASSETS
Cash and cash equivalents	7,918,594	10,156,227
Notes receivable	69,698	69,698
Acquisition costs, net	1,675,001	1,786,668
Other assets	204,460	838,860
ASSETS	22,942,750	26,457,391
LIABILITIES
Accounts payable and accrued expenses	153,214	196,892
Accounts payable affiliates (Note C)	51,356,631	53,175,805
Capital contributions payable	858,144	1,111,008
LIABILITIES	52,367,989	54,483,705
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(21,964,765)	(20,579,829)
General Partner	(7,460,474)	(7,446,485)
PARTNERS' CAPITAL (DEFICIT)	(29,425,239)	(28,026,314)
Liabilities and Stockholders' Equity	22,942,750	26,457,391
Series Twenty [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	126,511	158,143
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	126,511	158,143
LIABILITIES
Accounts payable and accrued expenses	0	20,000
Accounts payable affiliates (Note C)	2,046,997	2,027,860
Capital contributions payable	0	0
LIABILITIES	2,046,997	2,047,860
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,593,029)	(1,562,568)
General Partner	(327,457)	(327,149)
PARTNERS' CAPITAL (DEFICIT)	(1,920,486)	(1,889,717)
Liabilities and Stockholders' Equity	126,511	158,143
Series Twenty One [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	130,836	128,750
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	3,000	3,000
ASSETS	133,836	131,750
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	1,419,929	1,403,159
Capital contributions payable	0	0
LIABILITIES	1,419,929	1,403,159
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,111,281)	(1,096,744)
General Partner	(174,812)	(174,665)
PARTNERS' CAPITAL (DEFICIT)	(1,286,093)	(1,271,409)
Liabilities and Stockholders' Equity	133,836	131,750
Series Twenty Two [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	134,412	223,347
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	134,412	223,347
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	2,846,578	2,918,338
Capital contributions payable	9,352	9,352
LIABILITIES	2,855,930	2,927,690
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(2,475,219)	(2,458,216)
General Partner	(246,299)	(246,127)
PARTNERS' CAPITAL (DEFICIT)	(2,721,518)	(2,704,343)
Liabilities and Stockholders' Equity	134,412	223,347
Series Twenty Three [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	147,696	172,186
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	147,696	172,186
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	2,481,911	2,478,131
Capital contributions payable	0	0
LIABILITIES	2,481,911	2,478,131
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(2,026,026)	(1,998,039)
General Partner	(308,189)	(307,906)
PARTNERS' CAPITAL (DEFICIT)	(2,334,215)	(2,305,945)
Liabilities and Stockholders' Equity	147,696	172,186
Series Twenty Four [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	158,181	1,726,961
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	3,422
ASSETS	158,181	1,730,383
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	926,087	2,468,363
Capital contributions payable	0	0
LIABILITIES	926,087	2,468,363
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(574,930)	(545,303)
General Partner	(192,976)	(192,677)
PARTNERS' CAPITAL (DEFICIT)	(767,906)	(737,980)
Liabilities and Stockholders' Equity	158,181	1,730,383
Series Twenty Five [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	2,609,343	1,984,103
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	1,250	627,865
ASSETS	2,610,593	2,611,968
LIABILITIES
Accounts payable and accrued expenses	5,978	978
Accounts payable affiliates (Note C)	0	0
Capital contributions payable	0	0
LIABILITIES	5,978	978
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	2,836,013	2,842,324
General Partner	(231,398)	(231,334)
PARTNERS' CAPITAL (DEFICIT)	2,604,615	2,610,990
Liabilities and Stockholders' Equity	2,610,593	2,611,968
Series Twenty Six [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	197,943	271,051
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	4,363
ASSETS	197,943	275,414
LIABILITIES
Accounts payable and accrued expenses	4,960	7,460
Accounts payable affiliates (Note C)	481,914	499,347
Capital contributions payable	1,293	1,293
LIABILITIES	488,167	508,100
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	52,931	109,894
General Partner	(343,155)	(342,580)
PARTNERS' CAPITAL (DEFICIT)	(290,224)	(232,686)
Liabilities and Stockholders' Equity	197,943	275,414
Series Twenty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	196,971	230,059
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	7,233	7,233
ASSETS	204,204	237,292
LIABILITIES
Accounts payable and accrued expenses	0	7,500
Accounts payable affiliates (Note C)	1,603,583	1,603,517
Capital contributions payable	10,020	10,020
LIABILITIES	1,613,603	1,621,037
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,188,857)	(1,163,460)
General Partner	(220,542)	(220,285)
PARTNERS' CAPITAL (DEFICIT)	(1,409,399)	(1,383,745)
Liabilities and Stockholders' Equity	204,204	237,292
Series Twenty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	515,760	386,279
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	3,550	3,550
ASSETS	519,310	389,829
LIABILITIES
Accounts payable and accrued expenses	7,500	0
Accounts payable affiliates (Note C)	1,389,637	1,577,136
Capital contributions payable	40,968	40,968
LIABILITIES	1,438,105	1,618,104
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(565,859)	(872,244)
General Partner	(352,936)	(356,031)
PARTNERS' CAPITAL (DEFICIT)	(918,795)	(1,228,275)
Liabilities and Stockholders' Equity	519,310	389,829
Series Twenty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	91,325	82,084
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	91,325	82,084
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	3,590,856	3,508,005
Capital contributions payable	10,197	10,197
LIABILITIES	3,601,053	3,518,202
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(3,135,984)	(3,063,110)
General Partner	(373,744)	(373,008)
PARTNERS' CAPITAL (DEFICIT)	(3,509,728)	(3,436,118)
Liabilities and Stockholders' Equity	91,325	82,084
Series Thirty [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	263,194	269,758
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	500	500
ASSETS	263,694	270,258
LIABILITIES
Accounts payable and accrued expenses	162	0
Accounts payable affiliates (Note C)	1,574,452	1,535,665
Capital contributions payable	127,396	127,396
LIABILITIES	1,702,010	1,663,061
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,196,877)	(1,151,819)
General Partner	(241,439)	(240,984)
PARTNERS' CAPITAL (DEFICIT)	(1,438,316)	(1,392,803)
Liabilities and Stockholders' Equity	263,694	270,258
Series Thirty One [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	249,969	233,992
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	25,000	25,000
ASSETS	274,969	258,992
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	3,016,704	2,933,577
Capital contributions payable	66,294	66,294
LIABILITIES	3,082,998	2,999,871
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(2,400,691)	(2,334,212)
General Partner	(407,338)	(406,667)
PARTNERS' CAPITAL (DEFICIT)	(2,808,029)	(2,740,879)
Liabilities and Stockholders' Equity	274,969	258,992
Series Thirty Two [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	327,219	337,905
Notes receivable	46,908	46,908
Acquisition costs, net	0	0
Other assets	22,577	22,577
ASSETS	396,704	407,390
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	2,882,649	2,815,554
Capital contributions payable	173,561	173,561
LIABILITIES	3,056,210	2,989,115
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(2,226,548)	(2,149,545)
General Partner	(432,958)	(432,180)
PARTNERS' CAPITAL (DEFICIT)	(2,659,506)	(2,581,725)
Liabilities and Stockholders' Equity	396,704	407,390
Series Thirty Three [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	196,099	201,600
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	196,099	201,600
LIABILITIES
Accounts payable and accrued expenses	3,403	3,403
Accounts payable affiliates (Note C)	1,848,830	1,817,978
Capital contributions payable	69,154	69,154
LIABILITIES	1,921,387	1,890,535
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,482,255)	(1,446,266)
General Partner	(243,033)	(242,669)
PARTNERS' CAPITAL (DEFICIT)	(1,725,288)	(1,688,935)
Liabilities and Stockholders' Equity	196,099	201,600
Series Thirty Four [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	81,170	63,811
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	81,170	63,811
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	3,698,927	3,631,497
Capital contributions payable	0	0
LIABILITIES	3,698,927	3,631,497
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(3,281,189)	(3,231,619)
General Partner	(336,568)	(336,067)
PARTNERS' CAPITAL (DEFICIT)	(3,617,757)	(3,567,686)
Liabilities and Stockholders' Equity	81,170	63,811
Series Thirty Five [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	101,205	101,782
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	101,205	101,782
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	2,105,612	2,055,092
Capital contributions payable	0	0
LIABILITIES	2,105,612	2,055,092
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,702,338)	(1,651,752)
General Partner	(302,069)	(301,558)
PARTNERS' CAPITAL (DEFICIT)	(2,004,407)	(1,953,310)
Liabilities and Stockholders' Equity	101,205	101,782
Series Thirty Six [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	446,197	1,437,216
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	446,197	1,437,216
LIABILITIES
Accounts payable and accrued expenses	131,000	131,000
Accounts payable affiliates (Note C)	1,008,991	1,975,871
Capital contributions payable	0	0
LIABILITIES	1,139,991	2,106,871
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(508,193)	(484,295)
General Partner	(185,601)	(185,360)
PARTNERS' CAPITAL (DEFICIT)	(693,794)	(669,655)
Liabilities and Stockholders' Equity	446,197	1,437,216
Series Thirty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	311,174	287,786
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	311,174	287,786
LIABILITIES
Accounts payable and accrued expenses	211	0
Accounts payable affiliates (Note C)	1,993,499	1,942,283
Capital contributions payable	138,438	138,438
LIABILITIES	2,132,148	2,080,721
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,587,201)	(1,559,442)
General Partner	(233,773)	(233,493)
PARTNERS' CAPITAL (DEFICIT)	(1,820,974)	(1,792,935)
Liabilities and Stockholders' Equity	311,174	287,786
Series Thirty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	189,554	175,521
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	189,554	175,521
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	1,593,532	1,552,432
Capital contributions payable	0	0
LIABILITIES	1,593,532	1,552,432
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,171,653)	(1,144,857)
General Partner	(232,325)	(232,054)
PARTNERS' CAPITAL (DEFICIT)	(1,403,978)	(1,376,911)
Liabilities and Stockholders' Equity	189,554	175,521
Series Thirty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	146,011	142,890
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	146,011	142,890
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	1,445,299	1,411,099
Capital contributions payable	0	0
LIABILITIES	1,445,299	1,411,099
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,089,853)	(1,059,085)
General Partner	(209,435)	(209,124)
PARTNERS' CAPITAL (DEFICIT)	(1,299,288)	(1,268,209)
Liabilities and Stockholders' Equity	146,011	142,890
Series Forty [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	87,013	92,145
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	0	0
ASSETS	87,013	92,145
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	2,669,359	2,615,847
Capital contributions payable	102	102
LIABILITIES	2,669,461	2,615,949
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(2,331,680)	(2,273,622)
General Partner	(250,768)	(250,182)
PARTNERS' CAPITAL (DEFICIT)	(2,582,448)	(2,523,804)
Liabilities and Stockholders' Equity	87,013	92,145
Series Forty One [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	153,085	147,099
Notes receivable	0	0
Acquisition costs, net	0	0
Other assets	1,218	1,218
ASSETS	154,303	148,317
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	2,928,725	2,869,208
Capital contributions payable	100	100
LIABILITIES	2,928,825	2,869,308
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(2,497,608)	(2,444,612)
General Partner	(276,914)	(276,379)
PARTNERS' CAPITAL (DEFICIT)	(2,774,522)	(2,720,991)
Liabilities and Stockholders' Equity	154,303	148,317
Series Forty Two [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	64,493	109,918
OTHER ASSETS
Cash and cash equivalents	248,775	259,722
Notes receivable	22,790	22,790
Acquisition costs, net	259,352	276,642
Other assets	51,003	51,003
ASSETS	646,413	720,075
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	1,884,948	1,872,773
Capital contributions payable	73,433	73,433
LIABILITIES	1,958,381	1,946,206
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(1,057,910)	(972,931)
General Partner	(254,058)	(253,200)
PARTNERS' CAPITAL (DEFICIT)	(1,311,968)	(1,226,131)
Liabilities and Stockholders' Equity	646,413	720,075
Series Forty Three [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	1,352,787	1,467,908
OTHER ASSETS
Cash and cash equivalents	311,126	244,501
Notes receivable	0	0
Acquisition costs, net	250,470	267,168
Other assets	85,341	85,341
ASSETS	1,999,724	2,064,918
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	2,318,143	2,241,448
Capital contributions payable	121,112	121,112
LIABILITIES	2,439,255	2,362,560
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	(113,614)	26,856
General Partner	(325,917)	(324,498)
PARTNERS' CAPITAL (DEFICIT)	(439,531)	(297,642)
Liabilities and Stockholders' Equity	1,999,724	2,064,918
Series Forty Four [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	1,049,668	1,079,218
OTHER ASSETS
Cash and cash equivalents	90,764	342,053
Notes receivable	0	0
Acquisition costs, net	1,060,490	1,131,190
Other assets	0	0
ASSETS	2,200,922	2,552,461
LIABILITIES
Accounts payable and accrued expenses	0	21,551
Accounts payable affiliates (Note C)	1,427,868	1,352,903
Capital contributions payable	0	252,864
LIABILITIES	1,427,868	1,627,318
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	1,002,772	1,153,340
General Partner	(229,718)	(228,197)
PARTNERS' CAPITAL (DEFICIT)	773,054	925,143
Liabilities and Stockholders' Equity	2,200,922	2,552,461
Series Forty Five [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	4,738,131	4,953,547
OTHER ASSETS
Cash and cash equivalents	224,875	274,823
Notes receivable	0	0
Acquisition costs, net	66,808	71,262
Other assets	0	0
ASSETS	5,029,814	5,299,632
LIABILITIES
Accounts payable and accrued expenses	0	5,000
Accounts payable affiliates (Note C)	1,181,916	1,141,419
Capital contributions payable	16,724	16,724
LIABILITIES	1,198,640	1,163,143
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	4,146,524	4,448,786
General Partner	(315,350)	(312,297)
PARTNERS' CAPITAL (DEFICIT)	3,831,174	4,136,489
Liabilities and Stockholders' Equity	5,029,814	5,299,632
Series Forty Six [Member]
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	5,869,918	5,995,347
OTHER ASSETS
Cash and cash equivalents	182,186	180,660
Notes receivable	0	0
Acquisition costs, net	37,881	40,406
Other assets	3,788	3,788
ASSETS	6,093,773	6,220,201
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	989,685	927,303
Capital contributions payable	0	0
LIABILITIES	989,685	927,303
PARTNERS' CAPITAL (DEFICIT)
Units of beneficial interest of the limited partnership interest	5,315,790	5,502,712
General Partner	(211,702)	(209,814)
PARTNERS' CAPITAL (DEFICIT)	5,104,088	5,292,898
Liabilities and Stockholders' Equity	$ 6,093,773	$ 6,220,201