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CONDENSED BALANCE SHEETS (USD $)
Jun. 30, 2014
Mar. 31, 2014
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) $ 5,077,792 $ 5,328,701
OTHER ASSETS    
Cash and cash equivalents 19,766,428 12,797,054
Notes receivable 22,790 22,790
Acquisition costs, net 183,678 200,376
Other assets 237,930 180,417
ASSETS 25,288,618 18,529,338
LIABILITIES    
Accounts payable and accrued expenses 184,548 160,120
Accounts payable affiliates (Note C) 51,177,417 50,042,235
Capital contributions payable 636,912 664,260
LIABILITIES 51,998,877 50,866,615
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (19,276,934) (24,847,683)
General partner (7,433,325) (7,489,594)
PARTNERS' CAPITAL (DEFICIT) (26,710,259) (32,337,277)
Liabilities and Stockholders' Equity 25,288,618 18,529,338
Series Twenty [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 198,177 204,785
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 198,177 204,785
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 1,507,557 1,488,111
Capital contributions payable 0 0
LIABILITIES 1,507,557 1,488,111
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (988,034) (962,241)
General partner (321,346) (321,085)
PARTNERS' CAPITAL (DEFICIT) (1,309,380) (1,283,326)
Liabilities and Stockholders' Equity 198,177 204,785
Series Twenty One [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 146,120 116,749
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 3,000 3,000
ASSETS 149,120 119,749
LIABILITIES    
Accounts payable and accrued expenses 5,000 5,000
Accounts payable affiliates (Note C) 1,397,414 1,383,089
Capital contributions payable 0 0
LIABILITIES 1,402,414 1,388,089
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,078,810) (1,093,706)
General partner (174,484) (174,634)
PARTNERS' CAPITAL (DEFICIT) (1,253,294) (1,268,340)
Liabilities and Stockholders' Equity 149,120 119,749
Series Twenty Two [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 99,309 98,564
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 99,309 98,564
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 2,907,648 2,892,033
Capital contributions payable 9,352 9,352
LIABILITIES 2,917,000 2,901,385
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (2,570,430) (2,555,709)
General partner (247,261) (247,112)
PARTNERS' CAPITAL (DEFICIT) (2,817,691) (2,802,821)
Liabilities and Stockholders' Equity 99,309 98,564
Series Twenty Three [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 119,455 118,542
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 119,455 118,542
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 2,572,630 2,549,950
Capital contributions payable 0 0
LIABILITIES 2,572,630 2,549,950
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (2,143,796) (2,122,247)
General partner (309,379) (309,161)
PARTNERS' CAPITAL (DEFICIT) (2,453,175) (2,431,408)
Liabilities and Stockholders' Equity 119,455 118,542
Series Twenty Four [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 872,092 890,715
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 872,092 890,715
LIABILITIES    
Accounts payable and accrued expenses 3,000 3,000
Accounts payable affiliates (Note C) 0 0
Capital contributions payable 0 0
LIABILITIES 3,000 3,000
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest 1,045,698 1,064,135
General partner (176,606) (176,420)
PARTNERS' CAPITAL (DEFICIT) 869,092 887,715
Liabilities and Stockholders' Equity 872,092 890,715
Series Twenty Five [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 3,762,219 2,550,061
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 1,250 1,250
ASSETS 3,763,469 2,551,311
LIABILITIES    
Accounts payable and accrued expenses 4,029 0
Accounts payable affiliates (Note C) 0 0
Capital contributions payable 0 0
LIABILITIES 4,029 0
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest 3,979,290 2,783,242
General partner (219,850) (231,931)
PARTNERS' CAPITAL (DEFICIT) 3,759,440 2,551,311
Liabilities and Stockholders' Equity 3,763,469 2,551,311
Series Twenty Six [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 2,933,024 2,510,330
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 2,933,024 2,510,330
LIABILITIES    
Accounts payable and accrued expenses 14,960 4,960
Accounts payable affiliates (Note C) 0 0
Capital contributions payable 1,127 1,293
LIABILITIES 16,087 6,253
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest 3,228,020 2,819,289
General partner (311,083) (315,212)
PARTNERS' CAPITAL (DEFICIT) 2,916,937 2,504,077
Liabilities and Stockholders' Equity 2,933,024 2,510,330
Series Twenty Seven [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 1,200,518 1,049,687
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 6,500 6,500
ASSETS 1,207,018 1,056,187
LIABILITIES    
Accounts payable and accrued expenses 5,000 0
Accounts payable affiliates (Note C) 0 44,238
Capital contributions payable 7,838 10,020
LIABILITIES 12,838 54,258
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest 1,388,685 1,198,357
General partner (194,505) (196,428)
PARTNERS' CAPITAL (DEFICIT) 1,194,180 1,001,929
Liabilities and Stockholders' Equity 1,207,018 1,056,187
Series Twenty Eight [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 5,540,904 515,862
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 1,250 2,817
ASSETS 5,542,154 518,679
LIABILITIES    
Accounts payable and accrued expenses 12,899 7,500
Accounts payable affiliates (Note C) 762,075 706,182
Capital contributions payable 15,968 40,968
LIABILITIES 790,942 754,650
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest 5,047,448 110,137
General partner (296,236) (346,108)
PARTNERS' CAPITAL (DEFICIT) 4,751,212 (235,971)
Liabilities and Stockholders' Equity 5,542,154 518,679
Series Twenty Nine [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 215,362 224,155
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 215,362 224,155
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 3,650,766 3,583,859
Capital contributions payable 8,235 8,235
LIABILITIES 3,659,001 3,592,094
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (3,070,556) (2,995,613)
General partner (373,083) (372,326)
PARTNERS' CAPITAL (DEFICIT) (3,443,639) (3,367,939)
Liabilities and Stockholders' Equity 215,362 224,155
Series Thirty [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 249,117 253,948
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 500 500
ASSETS 249,617 254,448
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 1,729,600 1,690,813
Capital contributions payable 127,396 127,396
LIABILITIES 1,856,996 1,818,209
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,364,249) (1,321,067)
General partner (243,130) (242,694)
PARTNERS' CAPITAL (DEFICIT) (1,607,379) (1,563,761)
Liabilities and Stockholders' Equity 249,617 254,448
Series Thirty One [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 860,448 852,580
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 25,000 25,000
ASSETS 885,448 877,580
LIABILITIES    
Accounts payable and accrued expenses 2,257 2,257
Accounts payable affiliates (Note C) 3,289,035 3,212,781
Capital contributions payable 66,294 66,294
LIABILITIES 3,357,586 3,281,332
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (2,068,158) (2,000,456)
General partner (403,980) (403,296)
PARTNERS' CAPITAL (DEFICIT) (2,472,138) (2,403,752)
Liabilities and Stockholders' Equity 885,448 877,580
Series Thirty Two [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 311,797 310,949
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 311,797 310,949
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 3,152,193 3,085,965
Capital contributions payable 3,486 3,486
LIABILITIES 3,155,679 3,089,451
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (2,409,080) (2,344,354)
General partner (434,802) (434,148)
PARTNERS' CAPITAL (DEFICIT) (2,843,882) (2,778,502)
Liabilities and Stockholders' Equity 311,797 310,949
Series Thirty Three [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 198,290 194,920
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 198,290 194,920
LIABILITIES    
Accounts payable and accrued expenses 3,403 3,403
Accounts payable affiliates (Note C) 1,972,238 1,941,386
Capital contributions payable 69,154 69,154
LIABILITIES 2,044,795 2,013,943
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,602,260) (1,575,053)
General partner (244,245) (243,970)
PARTNERS' CAPITAL (DEFICIT) (1,846,505) (1,819,023)
Liabilities and Stockholders' Equity 198,290 194,920
Series Thirty Four [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 296,016 299,036
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 296,016 299,036
LIABILITIES    
Accounts payable and accrued expenses 3,000 3,000
Accounts payable affiliates (Note C) 3,962,716 3,900,829
Capital contributions payable 0 0
LIABILITIES 3,965,716 3,903,829
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (3,332,613) (3,268,355)
General partner (337,087) (336,438)
PARTNERS' CAPITAL (DEFICIT) (3,669,700) (3,604,793)
Liabilities and Stockholders' Equity 296,016 299,036
Series Thirty Five [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 281,453 278,190
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 281,453 278,190
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 2,307,694 2,257,174
Capital contributions payable 0 0
LIABILITIES 2,307,694 2,257,174
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,723,953) (1,677,169)
General partner (302,288) (301,815)
PARTNERS' CAPITAL (DEFICIT) (2,026,241) (1,978,984)
Liabilities and Stockholders' Equity 281,453 278,190
Series Thirty Six [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 476,480 448,179
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 476,480 448,179
LIABILITIES    
Accounts payable and accrued expenses 131,000 131,000
Accounts payable affiliates (Note C) 1,141,471 1,108,351
Capital contributions payable 0 0
LIABILITIES 1,272,471 1,239,351
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (609,368) (604,597)
General partner (186,623) (186,575)
PARTNERS' CAPITAL (DEFICIT) (795,991) (791,172)
Liabilities and Stockholders' Equity 476,480 448,179
Series Thirty Seven [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 324,822 305,167
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 324,822 305,167
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 2,198,363 2,147,147
Capital contributions payable 138,438 138,438
LIABILITIES 2,336,801 2,285,585
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,776,295) (1,745,050)
General partner (235,684) (235,368)
PARTNERS' CAPITAL (DEFICIT) (2,011,979) (1,980,418)
Liabilities and Stockholders' Equity 324,822 305,167
Series Thirty Eight [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 230,645 236,887
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 230,645 236,887
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 1,757,932 1,716,832
Capital contributions payable 0 0
LIABILITIES 1,757,932 1,716,832
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,293,730) (1,246,861)
General partner (233,557) (233,084)
PARTNERS' CAPITAL (DEFICIT) (1,527,287) (1,479,945)
Liabilities and Stockholders' Equity 230,645 236,887
Series Thirty Nine [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 138,131 144,094
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 138,131 144,094
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 1,582,099 1,547,899
Capital contributions payable 0 0
LIABILITIES 1,582,099 1,547,899
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,233,086) (1,193,325)
General partner (210,882) (210,480)
PARTNERS' CAPITAL (DEFICIT) (1,443,968) (1,403,805)
Liabilities and Stockholders' Equity 138,131 144,094
Series Forty [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 92,776 96,711
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 92,776 96,711
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 2,880,105 2,828,348
Capital contributions payable 102 102
LIABILITIES 2,880,207 2,828,450
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (2,534,613) (2,479,478)
General partner (252,818) (252,261)
PARTNERS' CAPITAL (DEFICIT) (2,787,431) (2,731,739)
Liabilities and Stockholders' Equity 92,776 96,711
Series Forty One [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 173,219 167,428
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 1,218 1,218
ASSETS 174,437 168,646
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 3,114,331 3,054,940
Capital contributions payable 100 100
LIABILITIES 3,114,431 3,055,040
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (2,661,425) (2,608,361)
General partner (278,569) (278,033)
PARTNERS' CAPITAL (DEFICIT) (2,939,994) (2,886,394)
Liabilities and Stockholders' Equity 174,437 168,646
Series Forty Two [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 331,488 266,762
Notes receivable 22,790 22,790
Acquisition costs, net 0 0
Other assets 51,003 51,003
ASSETS 405,281 340,555
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 2,133,648 2,071,473
Capital contributions payable 73,433 73,433
LIABILITIES 2,207,081 2,144,906
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,542,844) (1,545,369)
General partner (258,956) (258,982)
PARTNERS' CAPITAL (DEFICIT) (1,801,800) (1,804,351)
Liabilities and Stockholders' Equity 405,281 340,555
Series Forty Three [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 172,905 178,330
OTHER ASSETS    
Cash and cash equivalents 358,984 303,384
Notes receivable 0 0
Acquisition costs, net 183,678 200,376
Other assets 92,697 85,341
ASSETS 808,264 767,431
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 2,624,923 2,548,228
Capital contributions payable 99,265 99,265
LIABILITIES 2,724,188 2,647,493
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,575,243) (1,539,740)
General partner (340,681) (340,322)
PARTNERS' CAPITAL (DEFICIT) (1,915,924) (1,880,062)
Liabilities and Stockholders' Equity 808,264 767,431
Series Forty Four [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 0 0
OTHER ASSETS    
Cash and cash equivalents 36,550 38,362
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 51,724 0
ASSETS 88,274 38,362
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 1,758,152 1,642,751
Capital contributions payable 0 0
LIABILITIES 1,758,152 1,642,751
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest (1,415,731) (1,350,897)
General partner (254,147) (253,492)
PARTNERS' CAPITAL (DEFICIT) (1,669,878) (1,604,389)
Liabilities and Stockholders' Equity 88,274 38,362
Series Forty Five [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 1,881,929 2,004,492
OTHER ASSETS    
Cash and cash equivalents 124,171 126,153
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 0 0
ASSETS 2,006,100 2,130,645
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 1,535,614 1,463,025
Capital contributions payable 16,724 16,724
LIABILITIES 1,552,338 1,479,749
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest 802,886 998,049
General partner (349,124) (347,153)
PARTNERS' CAPITAL (DEFICIT) 453,762 650,896
Liabilities and Stockholders' Equity 2,006,100 2,130,645
Series Forty Six [Member]
   
ASSETS    
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D) 3,022,958 3,145,879
OTHER ASSETS    
Cash and cash equivalents 194,861 194,854
Notes receivable 0 0
Acquisition costs, net 0 0
Other assets 3,788 3,788
ASSETS 3,221,607 3,344,521
LIABILITIES    
Accounts payable and accrued expenses 0 0
Accounts payable affiliates (Note C) 1,239,213 1,176,831
Capital contributions payable 0 0
LIABILITIES 1,239,213 1,176,831
PARTNERS' CAPITAL (DEFICIT)    
Units of beneficial interest of the limited partnership interest 2,225,313 2,408,756
General partner (242,919) (241,066)
PARTNERS' CAPITAL (DEFICIT) 1,982,394 2,167,690
Liabilities and Stockholders' Equity $ 3,221,607 $ 3,344,521