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CONDENSED STATEMENTS OF CASH FLOWS - USD ($)
6 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Cash flows from operating activities:    
Net income (loss) $ 8,495,355 $ 9,779,340
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 3,589
Share of (income) loss from Operating Partnerships (10,413,293) (11,871,653)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses (13,985) 69,197
Decrease (Increase) in other assets 0 (34,950)
(Decrease) Increase in accounts payable affiliates (7,802,053) (3,179,723)
Net cash (used in) provided by operating activities (9,733,976) (5,234,200)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 10,413,293 12,273,745 [1]
Net cash (used in) provided by operating activities 10,413,293 12,273,745
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 679,317 7,039,545
Cash and cash equivalents, beginning 21,728,069 23,720,352
Cash and cash equivalents, ending 22,407,386 30,759,897
Series Twenty [Member]    
Cash flows from operating activities:    
Net income (loss) 101,136 (40,816)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (138,000) 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 13,773 (79,104)
Net cash (used in) provided by operating activities (20,091) (119,920)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 138,000 0
Net cash (used in) provided by operating activities 138,000 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 117,909 (119,920)
Cash and cash equivalents, beginning 180,896 310,195
Cash and cash equivalents, ending 298,805 190,275
Series Twenty One [Member]    
Cash flows from operating activities:    
Net income (loss) (23,956) 292,553
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (326,273)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (5,000)
Decrease (Increase) in other assets 0 3,000
(Decrease) Increase in accounts payable affiliates (144,564) 17,717
Net cash (used in) provided by operating activities (168,520) (18,003)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 326,273 [1]
Net cash (used in) provided by operating activities 0 326,273
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (168,520) 308,270
Cash and cash equivalents, beginning 425,168 127,394
Cash and cash equivalents, ending 256,648 435,664
Series Twenty Two [Member]    
Cash flows from operating activities:    
Net income (loss) (39,152) 189,606
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (232,989)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 1,263
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 14,604 24,771
Net cash (used in) provided by operating activities (24,548) (17,349)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 232,296 [1]
Net cash (used in) provided by operating activities 0 232,296
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (24,548) 214,947
Cash and cash equivalents, beginning 295,650 117,048
Cash and cash equivalents, ending 271,102 331,995
Series Twenty Three [Member]    
Cash flows from operating activities:    
Net income (loss) (40,191) 171,478
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (3,550) (215,459)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 1,167
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 18,822 34,205
Net cash (used in) provided by operating activities (24,919) (8,609)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 3,550 215,459 [1]
Net cash (used in) provided by operating activities 3,550 215,459
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (21,369) 206,850
Cash and cash equivalents, beginning 219,677 205,359
Cash and cash equivalents, ending 198,308 412,209
Series Twenty Four [Member]    
Cash flows from operating activities:    
Net income (loss) (40,425) (24,218)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (16,675)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (6,335)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 0 0
Net cash (used in) provided by operating activities (40,425) (47,228)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 96,715 [1]
Net cash (used in) provided by operating activities 0 96,715
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (40,425) 49,487
Cash and cash equivalents, beginning 502,552 1,005,871
Cash and cash equivalents, ending 462,127 1,055,358
Series Twenty Five [Member]    
Cash flows from operating activities:    
Net income (loss) (19,917) (18,148)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
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 688 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 0 0
Net cash (used in) provided by operating activities (19,229) (18,148)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by operating activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (19,229) (18,148)
Cash and cash equivalents, beginning 395,797 3,811,919
Cash and cash equivalents, ending 376,568 3,793,771
Series Twenty Six [Member]    
Cash flows from operating activities:    
Net income (loss) (60,593) (23,931)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (18,500) (59,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 4,000 (15,507)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 0 0
Net cash (used in) provided by operating activities (75,093) (98,438)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 18,500 128,000 [1]
Net cash (used in) provided by operating activities 18,500 128,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (56,593) 29,562
Cash and cash equivalents, beginning 809,362 3,013,320
Cash and cash equivalents, ending 752,769 3,042,882
Series Twenty Seven [Member]    
Cash flows from operating activities:    
Net income (loss) 2,895,991 (88,115)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (3,016,000) 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 4,000 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 0 0
Net cash (used in) provided by operating activities (116,009) (88,115)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 3,016,000 0
Net cash (used in) provided by operating activities 3,016,000 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 2,899,991 (88,115)
Cash and cash equivalents, beginning 899,636 1,051,663
Cash and cash equivalents, ending 3,799,627 963,548
Series Twenty Eight [Member]    
Cash flows from operating activities:    
Net income (loss) (38,449) 1,135,838
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (5,000) (1,197,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses (7,500) (3,000)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 0 0
Net cash (used in) provided by operating activities (50,949) (64,162)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 5,000 1,197,000 [1]
Net cash (used in) provided by operating activities 5,000 1,197,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (45,949) 1,132,838
Cash and cash equivalents, beginning 884,427 5,774,634
Cash and cash equivalents, ending 838,478 6,907,472
Series Twenty Nine [Member]    
Cash flows from operating activities:    
Net income (loss) (110,603) 179,232
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (199,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (1,500)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (112,407) (231,727)
Net cash (used in) provided by operating activities (223,010) (252,995)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 199,000 [1]
Net cash (used in) provided by operating activities 0 199,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (223,010) (53,995)
Cash and cash equivalents, beginning 618,758 501,274
Cash and cash equivalents, ending 395,748 447,279
Series Thirty [Member]    
Cash flows from operating activities:    
Net income (loss) (53,342) 193,866
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (261,461)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 6,484
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 34,842 (25,379)
Net cash (used in) provided by operating activities (18,500) (86,490)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 312,461 [1]
Net cash (used in) provided by operating activities 0 312,461
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (18,500) 225,971
Cash and cash equivalents, beginning 304,293 322,775
Cash and cash equivalents, ending 285,793 548,746
Series Thirty One [Member]    
Cash flows from operating activities:    
Net income (loss) (103,073) 1,144,264
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (1,256,102)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses (3,000) 6,075
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 0 (2,748,408)
Net cash (used in) provided by operating activities (106,073) (2,854,171)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 1,256,102 [1]
Net cash (used in) provided by operating activities 0 1,256,102
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (106,073) (1,598,069)
Cash and cash equivalents, beginning 1,351,761 3,106,480
Cash and cash equivalents, ending 1,245,688 1,508,411
Series Thirty Two [Member]    
Cash flows from operating activities:    
Net income (loss) (99,937) (130,616)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
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 (7,000) (993)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (670,630) (5,172)
Net cash (used in) provided by operating activities (777,567) (136,781)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by operating activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (777,567) (136,781)
Cash and cash equivalents, beginning 1,061,685 354,807
Cash and cash equivalents, ending 284,118 218,026
Series Thirty Three [Member]    
Cash flows from operating activities:    
Net income (loss) (45,732) 1,047,163
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (1,097,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (650)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (867,204) (67,608)
Net cash (used in) provided by operating activities (912,936) (118,095)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 1,097,000 [1]
Net cash (used in) provided by operating activities 0 1,097,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (912,936) 978,905
Cash and cash equivalents, beginning 1,266,455 281,704
Cash and cash equivalents, ending 353,519 1,260,609
Series Thirty Four [Member]    
Cash flows from operating activities:    
Net income (loss) 212,388 (29,328)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (242,500) (37,000)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (5,802)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (249,331) (492,973)
Net cash (used in) provided by operating activities (279,443) (565,103)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 242,500 37,000 [1]
Net cash (used in) provided by operating activities 242,500 37,000
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (36,943) (528,103)
Cash and cash equivalents, beginning 674,173 838,027
Cash and cash equivalents, ending 637,230 309,924
Series Thirty Five [Member]    
Cash flows from operating activities:    
Net income (loss) 2,349,692 896,410
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (2,380,752) (972,250)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (1,500)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (1,408,645) 70,097
Net cash (used in) provided by operating activities (1,439,705) (7,243)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 2,380,752 972,250 [1]
Net cash (used in) provided by operating activities 2,380,752 972,250
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 941,047 965,007
Cash and cash equivalents, beginning 1,693,223 231,626
Cash and cash equivalents, ending 2,634,270 1,196,633
Series Thirty Six [Member]    
Cash flows from operating activities:    
Net income (loss) 2,497,391 (81,792)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (2,503,252) 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses (2,500) 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (540,283) 41,240
Net cash (used in) provided by operating activities (548,644) (40,552)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 2,503,252 0
Net cash (used in) provided by operating activities 2,503,252 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,954,608 (40,552)
Cash and cash equivalents, beginning 979,340 430,583
Cash and cash equivalents, ending 2,933,948 390,031
Series Thirty Seven [Member]    
Cash flows from operating activities:    
Net income (loss) 1,854,901 (86,396)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (1,934,639) 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 (1,024)
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 73,755 78,660
Net cash (used in) provided by operating activities (5,983) (8,760)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 1,934,639 0
Net cash (used in) provided by operating activities 1,934,639 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,928,656 (8,760)
Cash and cash equivalents, beginning 340,689 345,467
Cash and cash equivalents, ending 2,269,345 336,707
Series Thirty Eight [Member]    
Cash flows from operating activities:    
Net income (loss) (37,652) (98,964)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
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 (4,779) 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 41,451 57,200
Net cash (used in) provided by operating activities (980) (41,764)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by operating activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (980) (41,764)
Cash and cash equivalents, beginning 333,474 280,864
Cash and cash equivalents, ending 332,494 239,100
Series Thirty Nine [Member]    
Cash flows from operating activities:    
Net income (loss) 65,162 (77,197)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (122,100) 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 4,106 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (65,277) 32,971
Net cash (used in) provided by operating activities (118,109) (44,226)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 122,100 0
Net cash (used in) provided by operating activities 122,100 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 3,991 (44,226)
Cash and cash equivalents, beginning 313,691 166,118
Cash and cash equivalents, ending 317,682 121,892
Series Forty [Member]    
Cash flows from operating activities:    
Net income (loss) (44,661) (123,289)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships (49,000) 0
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses (5,000) 0
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (214,396) 103,890
Net cash (used in) provided by operating activities (313,057) (19,399)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 49,000 0
Net cash (used in) provided by operating activities 49,000 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (264,057) (19,399)
Cash and cash equivalents, beginning 510,705 97,731
Cash and cash equivalents, ending 246,648 78,332
Series Forty One [Member]    
Cash flows from operating activities:    
Net income (loss) (136,632) 369,980
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (457,440)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 8,782
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates 12,296 (243,137)
Net cash (used in) provided by operating activities (124,336) (321,815)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 457,440 [1]
Net cash (used in) provided by operating activities 0 457,440
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (124,336) 135,625
Cash and cash equivalents, beginning 331,029 158,957
Cash and cash equivalents, ending 206,693 294,582
Series Forty Two [Member]    
Cash flows from operating activities:    
Net income (loss) (110,348) 3,161,639
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (3,214,695)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 47,686
Decrease (Increase) in other assets 0 0
(Decrease) Increase in accounts payable affiliates (2,055,300) (264,463)
Net cash (used in) provided by operating activities (2,165,648) (269,833)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 3,254,655
Net cash (used in) provided by operating activities 0 3,254,655
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (2,165,648) 2,984,822
Cash and cash equivalents, beginning 3,412,757 420,023
Cash and cash equivalents, ending 1,247,109 3,404,845
Series Forty Three [Member]    
Cash flows from operating activities:    
Net income (loss) (115,039) 2,394,231
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 (2,492,094)
Changes in assets and liabilities    
(Decrease) Increase in accounts payable and accrued expenses 0 39,051
Decrease (Increase) in other assets 0 2,827
(Decrease) Increase in accounts payable affiliates (2,087,484) 90,722
Net cash (used in) provided by operating activities (2,202,523) 34,737
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 2,492,094 [1]
Net cash (used in) provided by operating activities 0 2,492,094
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (2,202,523) 2,526,831
Cash and cash equivalents, beginning 2,886,991 354,147
Cash and cash equivalents, ending 684,468 2,880,978
Series Forty Four [Member]    
Cash flows from operating activities:    
Net income (loss) (130,085) (145,119)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
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 (40,777)
(Decrease) Increase in accounts payable affiliates 129,620 181,106
Net cash (used in) provided by operating activities (465) (4,790)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by operating activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (465) (4,790)
Cash and cash equivalents, beginning 44,503 9,744
Cash and cash equivalents, ending 44,038 4,954
Series Forty Five [Member]    
Cash flows from operating activities:    
Net income (loss) (117,876) (182,110)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 0
Share of (income) loss from Operating Partnerships 0 39,009
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 149,541 145,905
Net cash (used in) provided by operating activities 31,665 2,804
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by operating activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 31,665 2,804
Cash and cash equivalents, beginning 748,100 147,398
Cash and cash equivalents, ending 779,765 150,202
Series Forty Six [Member]    
Cash flows from operating activities:    
Net income (loss) (113,643) (246,881)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities    
Distributions from Operating Partnerships 0 3,589
Share of (income) loss from Operating Partnerships 0 123,776
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 99,764
Net cash (used in) provided by operating activities 11,121 (19,752)
Cash flows from investing activities:    
Proceeds from the disposition of Operating Partnerships 0 0
Net cash (used in) provided by operating activities 0 0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 11,121 (19,752)
Cash and cash equivalents, beginning 243,277 255,224
Cash and cash equivalents, ending $ 254,398 $ 235,472
[1] Fund proceeds from disposition include $80,040, $69,000, $51,000 and $39,960, for Series 24, Series 26, Series 30 and Series 42, respectively, recorded as a receivable as of March 31, 2015. Fund proceeds from disposition does not include $693 which was due to a write-off of capital contribution payable Series 22.