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CONDENSED STATEMENTS OF CASH FLOWS (USD $)
6 Months Ended
Sep. 30, 2014
Sep. 30, 2013
Cash flows from operating activities:    
Net income (loss) $ 4,369,211 $ 963,750
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 33,396 223,334
Distributions from Operating Partnerships 4,207 53,098
Share of (income) loss from Operating Partnerships (6,724,224) (3,318,452)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 53,928 28,263
Decrease (Increase) in other assets (84,832) (112,390)
(Decrease) Increase in accounts payable affiliates 594,612 (2,575,587)
Net cash (used in) provided by operating activities (1,753,702) (4,737,984)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 (251,962)
Proceeds from the disposition of Operating Partnerships 7,218,405 [1] 4,965,462 [2]
Net cash (used in) provided by investing activities 7,218,405 4,713,500
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 5,464,703 (24,484)
Cash and cash equivalents, beginning 12,797,054 10,156,227
Cash and cash equivalents, ending 18,261,757 10,131,743
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 6,500 902
Series Twenty [Member]
   
Cash flows from operating activities:    
Net income (loss) (63,997) 119,641
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (183,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (11,667)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (11,108) (140,556)
Net cash (used in) provided by operating activities (75,105) (215,582)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 183,000 [2]
Net cash (used in) provided by investing activities 0 183,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (75,105) (32,582)
Cash and cash equivalents, beginning 204,785 158,143
Cash and cash equivalents, ending 129,680 125,561
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Twenty One [Member]
   
Cash flows from operating activities:    
Net income (loss) (9,331) 38,089
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (79,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 5,000
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 28,650 (46,272)
Net cash (used in) provided by operating activities 19,319 (82,183)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 79,000 [2]
Net cash (used in) provided by investing activities 0 79,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 19,319 (3,183)
Cash and cash equivalents, beginning 116,749 128,750
Cash and cash equivalents, ending 136,068 125,567
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Twenty Two [Member]
   
Cash flows from operating activities:    
Net income (loss) (47,202) (58,884)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 31,230 (54,765)
Net cash (used in) provided by operating activities (15,972) (113,649)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0 [2]
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (15,972) (113,649)
Cash and cash equivalents, beginning 98,564 223,347
Cash and cash equivalents, ending 82,592 109,698
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Twenty Three [Member]
   
Cash flows from operating activities:    
Net income (loss) (59,352) (69,883)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 44,706 26,460
Net cash (used in) provided by operating activities (14,646) (43,423)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 [1] 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (14,646) (43,423)
Cash and cash equivalents, beginning 118,542 172,186
Cash and cash equivalents, ending 103,896 128,763
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Twenty Four [Member]
   
Cash flows from operating activities:    
Net income (loss) (56,928) 1,569,773
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (1,544,276)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 20,000
Decrease (Increase) in other assets 0 3,422
(Decrease) Increase in accounts payable affiliates 0 (2,468,357)
Net cash (used in) provided by operating activities (56,928) (2,419,438)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 1,544,276 [2]
Net cash (used in) provided by investing activities 0 1,544,276
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (56,928) (875,162)
Cash and cash equivalents, beginning 890,715 1,726,961
Cash and cash equivalents, ending 833,787 851,799
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Twenty Five [Member]
   
Cash flows from operating activities:    
Net income (loss) 1,205,019 (32,914)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (1,221,595) 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 4,029 4,022
Decrease (Increase) in other assets 0 7,726
(Decrease) Increase in accounts payable affiliates 0 10,728
Net cash (used in) provided by operating activities (12,547) (10,438)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 1,221,595 [1] 618,889 [2]
Net cash (used in) provided by investing activities 1,221,595 618,889
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,209,048 608,451
Cash and cash equivalents, beginning 2,550,061 1,984,103
Cash and cash equivalents, ending 3,759,109 2,592,554
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Twenty Six [Member]
   
Cash flows from operating activities:    
Net income (loss) 439,875 2,152,638
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (482,166) (2,129,678)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 18,000 26,040
Decrease (Increase) in other assets 0 4,363
(Decrease) Increase in accounts payable affiliates 0 (499,347)
Net cash (used in) provided by operating activities (24,291) (445,984)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 482,000 [1] 2,129,678 [2]
Net cash (used in) provided by investing activities 482,000 2,129,678
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 457,709 1,683,694
Cash and cash equivalents, beginning 2,510,330 271,051
Cash and cash equivalents, ending 2,968,039 1,954,745
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Twenty Seven [Member]
   
Cash flows from operating activities:    
Net income (loss) 112,697 260,898
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (233,520) (308,519)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 20,000 (2,500)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (44,238) (252,954)
Net cash (used in) provided by operating activities (145,061) (303,075)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 230,000 [1] 308,519 [2]
Net cash (used in) provided by investing activities 230,000 308,519
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 84,939 5,444
Cash and cash equivalents, beginning 1,049,687 230,059
Cash and cash equivalents, ending 1,134,626 235,503
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 6,500 0
Series Twenty Eight [Member]
   
Cash flows from operating activities:    
Net income (loss) 5,483,044 239,148
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (5,282,724) (50,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 8,899 11,340
Decrease (Increase) in other assets 1,567 0
(Decrease) Increase in accounts payable affiliates (706,182) (117,509)
Net cash (used in) provided by operating activities (495,396) 82,979
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 5,247,756 [1] 50,000 [2]
Net cash (used in) provided by investing activities 5,247,756 50,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 4,752,360 132,979
Cash and cash equivalents, beginning 515,862 386,279
Cash and cash equivalents, ending 5,268,222 519,258
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Twenty Nine [Member]
   
Cash flows from operating activities:    
Net income (loss) (166,759) (150,047)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (100)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 133,813 165,702
Net cash (used in) provided by operating activities (32,946) 15,555
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 100 [2]
Net cash (used in) provided by investing activities 0 100
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (32,946) 15,655
Cash and cash equivalents, beginning 224,155 82,084
Cash and cash equivalents, ending 191,209 97,739
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty [Member]
   
Cash flows from operating activities:    
Net income (loss) (96,768) (94,044)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 77,574 77,574
Net cash (used in) provided by operating activities (19,194) (16,470)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (19,194) (16,470)
Cash and cash equivalents, beginning 253,948 269,758
Cash and cash equivalents, ending 234,754 253,288
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty One [Member]
   
Cash flows from operating activities:    
Net income (loss) (154,390) (169,565)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (452,048) 166,254
Net cash (used in) provided by operating activities (606,438) (3,311)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (606,438) (3,311)
Cash and cash equivalents, beginning 852,580 233,992
Cash and cash equivalents, ending 246,142 230,681
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty Two [Member]
   
Cash flows from operating activities:    
Net income (loss) (139,366) (133,231)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (12,000) 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 3,000 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 82,456 135,639
Net cash (used in) provided by operating activities (65,910) 2,408
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 12,000 [1] 0
Net cash (used in) provided by investing activities 12,000 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (53,910) 2,408
Cash and cash equivalents, beginning 310,949 337,905
Cash and cash equivalents, ending 257,039 340,313
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty Three [Member]
   
Cash flows from operating activities:    
Net income (loss) (66,302) (61,788)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 61,704 61,704
Net cash (used in) provided by operating activities (4,598) (84)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (4,598) (84)
Cash and cash equivalents, beginning 194,920 201,600
Cash and cash equivalents, ending 190,322 201,516
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty Four [Member]
   
Cash flows from operating activities:    
Net income (loss) (138,177) (99,291)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 73,774 134,164
Net cash (used in) provided by operating activities (64,403) 34,873
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (64,403) 34,873
Cash and cash equivalents, beginning 299,036 63,811
Cash and cash equivalents, ending 234,633 98,684
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty Five [Member]
   
Cash flows from operating activities:    
Net income (loss) (113,175) (113,917)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 51,040 101,040
Net cash (used in) provided by operating activities (62,135) (12,877)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (62,135) (12,877)
Cash and cash equivalents, beginning 278,190 101,782
Cash and cash equivalents, ending 216,055 88,905
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty Six [Member]
   
Cash flows from operating activities:    
Net income (loss) (52,096) (69,866)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (25,054) 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 912
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 16,186 (933,760)
Net cash (used in) provided by operating activities (60,964) (1,002,714)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 25,054 [1] 0
Net cash (used in) provided by investing activities 25,054 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (35,910) (1,002,714)
Cash and cash equivalents, beginning 448,179 1,437,216
Cash and cash equivalents, ending 412,269 434,502
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty Seven [Member]
   
Cash flows from operating activities:    
Net income (loss) (96,231) (75,784)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 102,432 102,432
Net cash (used in) provided by operating activities 6,201 26,648
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 6,201 26,648
Cash and cash equivalents, beginning 305,167 287,786
Cash and cash equivalents, ending 311,368 314,434
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty Eight [Member]
   
Cash flows from operating activities:    
Net income (loss) (67,807) (47,325)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 82,200 82,200
Net cash (used in) provided by operating activities 14,393 34,875
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 14,393 34,875
Cash and cash equivalents, beginning 236,887 175,521
Cash and cash equivalents, ending 251,280 210,396
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Thirty Nine [Member]
   
Cash flows from operating activities:    
Net income (loss) (80,947) (74,659)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 68,400 68,400
Net cash (used in) provided by operating activities (12,547) (6,259)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (12,547) (6,259)
Cash and cash equivalents, beginning 144,094 142,890
Cash and cash equivalents, ending 131,547 136,631
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Forty [Member]
   
Cash flows from operating activities:    
Net income (loss) (119,292) (122,279)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 104,397 106,012
Net cash (used in) provided by operating activities (14,895) (16,267)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (14,895) (16,267)
Cash and cash equivalents, beginning 96,711 92,145
Cash and cash equivalents, ending 81,816 75,878
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Forty One [Member]
   
Cash flows from operating activities:    
Net income (loss) (128,434) (82,734)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 0
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (52,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 1,667
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 118,782 66,950
Net cash (used in) provided by operating activities (9,652) (66,117)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 52,000 [2]
Net cash (used in) provided by investing activities 0 52,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (9,652) (14,117)
Cash and cash equivalents, beginning 167,428 147,099
Cash and cash equivalents, ending 157,776 132,982
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Forty Two [Member]
   
Cash flows from operating activities:    
Net income (loss) (76,808) (211,683)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 34,580
Distributions from Operating Partnerships 0 2,505
Share of (income) loss from Operating Partnerships 0 86,782
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 124,350 74,350
Net cash (used in) provided by operating activities 47,542 (13,466)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 47,542 (13,466)
Cash and cash equivalents, beginning 266,762 259,722
Cash and cash equivalents, ending 314,304 246,256
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Forty Three [Member]
   
Cash flows from operating activities:    
Net income (loss) (152,472) (362,205)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 33,396 33,396
Distributions from Operating Partnerships 0 19,320
Share of (income) loss from Operating Partnerships 8,363 199,059
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets (19,648) (12,240)
(Decrease) Increase in accounts payable affiliates 153,390 153,390
Net cash (used in) provided by operating activities 23,029 30,720
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 23,029 30,720
Cash and cash equivalents, beginning 303,384 244,501
Cash and cash equivalents, ending 326,413 275,221
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Forty Four [Member]
   
Cash flows from operating activities:    
Net income (loss) (137,133) (332,807)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 141,400
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 60,520
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (21,551)
Decrease (Increase) in other assets (66,751) (18,588)
(Decrease) Increase in accounts payable affiliates 181,507 148,734
Net cash (used in) provided by operating activities (22,377) (22,292)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 (251,962)
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 (251,962)
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (22,377) (274,254)
Cash and cash equivalents, beginning 38,362 342,053
Cash and cash equivalents, ending 15,985 67,799
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 902
Series Forty Five [Member]
   
Cash flows from operating activities:    
Net income (loss) (390,379) (616,210)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 8,908
Distributions from Operating Partnerships 0 18,792
Share of (income) loss from Operating Partnerships 215,922 390,702
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (5,000)
Decrease (Increase) in other assets 0 (97,073)
(Decrease) Increase in accounts payable affiliates 146,833 131,436
Net cash (used in) provided by operating activities (27,624) (168,445)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (27,624) (168,445)
Cash and cash equivalents, beginning 126,153 274,823
Cash and cash equivalents, ending 98,529 106,378
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. 0 0
Series Forty Six [Member]
   
Cash flows from operating activities:    
Net income (loss) (458,078) (437,321)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Amortization 0 5,050
Distributions from Operating Partnerships 4,207 12,481
Share of (income) loss from Operating Partnerships 308,550 291,058
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 124,764 124,764
Net cash (used in) provided by operating activities (20,557) (3,968)
Cash flows from investing activities:    
Capital contributions paid to Operating Partnerships 0 0
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by investing activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (20,557) (3,968)
Cash and cash equivalents, beginning 194,854 180,660
Cash and cash equivalents, ending 174,297 176,692
Supplemental schedule of noncash investing and financing activities    
The Fund has decreased other assets and decreased its capital contribution obligation to Operating Partnerships for tax credits not generated by the Operating Partnerships. $ 0 $ 0
[1] Fund proceeds from disposition does not include the following amounts which were due to writeoffs of capital contribution payables of $166, $3,520 and $34,968, for Series 26, Series 27, and Series 28, respectively.
[2] Fund proceeds from disposition include $618,889 recorded as a receivable as of March 31, 2013, for Series 25.