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INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 3) (USD $)
Mar. 31, 2014
Dec. 31, 2013
Mar. 31, 2013
Dec. 31, 2012
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 435,973,036   $ 468,450,655  
Acquisition costs of operating limited partnerships 25,929,137   29,435,629  
Cumulative distributions from operating limited partnerships (3,187,008)   (3,169,469)  
Cumulative impairment loss in investments in operating limited partnerships (216,038,394)   (226,099,776)  
Cumulative losses from operating limited partnerships (237,348,070)   (255,011,101)  
Investments in operating limited partnerships per balance sheet 5,328,701   13,605,938  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (2,570,666)   (3,160,003)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (4,142,502)   (4,063,046)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 1,117,450   1,326,821  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (87,884,506)   (83,929,078)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,300,991   1,326,492  
Cumulative impairment loss in investments in operating limited partnerships 216,038,394   226,099,776  
Other (2,313,297)   (2,557,875)  
Equity per operating limited partnerships' combined financial statements 126,874,565 126,874,565 148,649,025 148,649,025
Series Twenty [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 5,333,121   6,699,980  
Acquisition costs of operating limited partnerships 719,243   861,676  
Cumulative distributions from operating limited partnerships (26,017)   (33,517)  
Cumulative impairment loss in investments in operating limited partnerships (1,333,677)   (1,648,785)  
Cumulative losses from operating limited partnerships (4,692,670)   (5,879,354)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 90,622   86,256  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,054,043)   (2,747,749)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 6,576   7,898  
Cumulative impairment loss in investments in operating limited partnerships 1,333,677   1,648,785  
Other (41,692)   (20,933)  
Equity per operating limited partnerships' combined financial statements (1,664,860) (1,664,860) (1,025,743) (1,025,743)
Series Twenty One [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 3,570,455   3,762,893  
Acquisition costs of operating limited partnerships 590,143   602,529  
Cumulative distributions from operating limited partnerships (22,441)   (22,441)  
Cumulative impairment loss in investments in operating limited partnerships (118,301)   (118,301)  
Cumulative losses from operating limited partnerships (4,019,856)   (4,224,680)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 221,074   219,339  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,584,152)   (2,799,954)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 118,301   118,301  
Other (170,410)   (164,829)  
Equity per operating limited partnerships' combined financial statements (2,415,187) (2,415,187) (2,627,143) (2,627,143)
Series Twenty Two [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 3,854,180   4,561,122  
Acquisition costs of operating limited partnerships 455,092   556,775  
Cumulative distributions from operating limited partnerships 0   (2,987)  
Cumulative impairment loss in investments in operating limited partnerships (1,618,823)   (1,725,087)  
Cumulative losses from operating limited partnerships (2,690,449)   (3,389,823)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (384,587)   (481,359)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (157,772)   (157,772)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 25,824   25,824  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,708,122)   (2,729,559)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 1,618,823   1,725,087  
Other (86,354)   (136,248)  
Equity per operating limited partnerships' combined financial statements (692,188) (692,188) (1,754,027) (1,754,027)
Series Twenty Three [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 10,391,895   10,391,895  
Acquisition costs of operating limited partnerships 1,552,411   1,552,411  
Cumulative distributions from operating limited partnerships 0   0  
Cumulative impairment loss in investments in operating limited partnerships (6,353,837)   (6,344,121)  
Cumulative losses from operating limited partnerships (5,590,469)   (5,600,185)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (11,581)   (11,581)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (62,597)   (62,597)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 54,934   54,934  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,436,164)   (2,074,441)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 34,901   34,901  
Cumulative impairment loss in investments in operating limited partnerships 6,353,837   6,344,121  
Other (112,531)   (112,529)  
Equity per operating limited partnerships' combined financial statements 3,820,799 3,820,799 4,172,808 4,172,808
Series Twenty Four [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 4,404,391   6,663,058  
Acquisition costs of operating limited partnerships 562,541   867,087  
Cumulative distributions from operating limited partnerships (34,932)   (34,932)  
Cumulative impairment loss in investments in operating limited partnerships (1,636,215)   (2,395,773)  
Cumulative losses from operating limited partnerships (3,295,785)   (5,099,440)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (30,158)   (30,158)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (91,548)   (91,548)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 841   37,933  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,148,403)   (3,181,496)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 6,688   23,202  
Cumulative impairment loss in investments in operating limited partnerships 1,636,215   2,395,773  
Other 128,312   138,307  
Equity per operating limited partnerships' combined financial statements (498,053) (498,053) (707,987) (707,987)
Series Twenty Five [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 3,805,566   3,949,669  
Acquisition costs of operating limited partnerships 508,635   530,964  
Cumulative distributions from operating limited partnerships (69,547)   (69,547)  
Cumulative impairment loss in investments in operating limited partnerships (3,245,521)   (3,403,453)  
Cumulative losses from operating limited partnerships (999,133)   (1,007,633)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 31,239   31,239  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (467,648)   (476,326)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 3,245,521   3,403,453  
Other (66,326)   (55,777)  
Equity per operating limited partnerships' combined financial statements 2,742,786 2,742,786 2,902,589 2,902,589
Series Twenty Six [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 11,884,296   15,248,303  
Acquisition costs of operating limited partnerships 1,664,905   2,125,402  
Cumulative distributions from operating limited partnerships (69,380)   (69,380)  
Cumulative impairment loss in investments in operating limited partnerships (4,338,427)   (5,322,693)  
Cumulative losses from operating limited partnerships (9,141,394)   (11,981,632)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (70,440)   (70,440)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (59,837)   (59,837)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 114,788   114,788  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (5,296,972)   (6,192,769)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 187,072   187,072  
Cumulative impairment loss in investments in operating limited partnerships 4,338,427   5,322,693  
Other (105,757)   (95,517)  
Equity per operating limited partnerships' combined financial statements (892,719) (892,719) (794,010) (794,010)
Series Twenty Seven [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 10,048,578   13,173,497  
Acquisition costs of operating limited partnerships 1,450,069   1,913,345  
Cumulative distributions from operating limited partnerships (14,167)   (52,749)  
Cumulative impairment loss in investments in operating limited partnerships (4,558,902)   (6,453,941)  
Cumulative losses from operating limited partnerships (6,925,578)   (8,580,152)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (286,388)   (286,388)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (449,204)   (369,748)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 204,661   266,164  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,965,626)   (2,149,024)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 4,558,902   6,453,941  
Other (276,370)   (217,897)  
Equity per operating limited partnerships' combined financial statements 1,785,975 1,785,975 3,697,048 3,697,048
Series Twenty Eight [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 23,441,799   25,336,641  
Acquisition costs of operating limited partnerships 3,437,921   3,716,071  
Cumulative distributions from operating limited partnerships (553,358)   (553,380)  
Cumulative impairment loss in investments in operating limited partnerships (16,476,882)   (16,711,233)  
Cumulative losses from operating limited partnerships (9,849,480)   (11,788,099)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (233,630)   (233,630)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (665,053)   (665,053)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 79,180   99,756  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,221,023)   (3,317,018)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 116,284   116,284  
Cumulative impairment loss in investments in operating limited partnerships 16,476,882   16,711,233  
Other (563,831)   (436,019)  
Equity per operating limited partnerships' combined financial statements 10,988,809 10,988,809 12,275,553 12,275,553
Series Twenty Nine [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 20,972,330   28,419,361  
Acquisition costs of operating limited partnerships 3,024,114   4,100,111  
Cumulative distributions from operating limited partnerships (20,179)   (26,816)  
Cumulative impairment loss in investments in operating limited partnerships (5,875,856)   (10,932,738)  
Cumulative losses from operating limited partnerships (18,100,409)   (21,559,918)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (83,498)   (158,645)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (596,128)   (596,128)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 204,728   265,241  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (7,179,789)   (7,193,417)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 7,039   7,039  
Cumulative impairment loss in investments in operating limited partnerships 5,875,856   10,932,738  
Other (91,528)   (104,030)  
Equity per operating limited partnerships' combined financial statements (1,863,320) (1,863,320) 3,152,798 3,152,798
Series Thirty [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 13,904,236   13,904,236  
Acquisition costs of operating limited partnerships 1,439,788   1,439,788  
Cumulative distributions from operating limited partnerships (53,204)   (53,204)  
Cumulative impairment loss in investments in operating limited partnerships (6,613,997)   (6,609,159)  
Cumulative losses from operating limited partnerships (8,676,823)   (8,681,661)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (135,225)   (135,225)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (235,701)   (235,701)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,318,142)   (2,714,894)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 7,712   7,712  
Cumulative impairment loss in investments in operating limited partnerships 6,613,997   6,609,159  
Other 1,847   5,620  
Equity per operating limited partnerships' combined financial statements 2,934,488 2,934,488 3,536,671 3,536,671
Series Thirty One [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 22,008,435   25,644,054  
Acquisition costs of operating limited partnerships 3,165,164   3,688,096  
Cumulative distributions from operating limited partnerships (31,404)   (66,005)  
Cumulative impairment loss in investments in operating limited partnerships (11,182,057)   (14,021,758)  
Cumulative losses from operating limited partnerships (13,960,138)   (15,244,387)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (47,462)   (67,462)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (77,600)   (77,600)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 89,559   125,347  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (7,965,109)   (7,706,614)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 30,562   30,562  
Cumulative impairment loss in investments in operating limited partnerships 11,182,057   14,021,758  
Other (342,863)   (341,543)  
Equity per operating limited partnerships' combined financial statements 2,869,144 2,869,144 5,984,448 5,984,448
Series Thirty Two [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 29,433,847   29,567,115  
Acquisition costs of operating limited partnerships 3,834,299   3,834,299  
Cumulative distributions from operating limited partnerships (101,211)   (101,211)  
Cumulative impairment loss in investments in operating limited partnerships (14,763,087)   (14,759,194)  
Cumulative losses from operating limited partnerships (18,403,848)   (18,541,009)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (172,318)   (292,046)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (1,284,335)   (1,284,335)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (6,317,426)   (5,680,810)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 38,357   38,357  
Cumulative impairment loss in investments in operating limited partnerships 14,763,087   14,759,194  
Other 322,700   348,700  
Equity per operating limited partnerships' combined financial statements 7,350,065 7,350,065 7,889,060 7,889,060
Series Thirty Three [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 14,744,596   14,744,596  
Acquisition costs of operating limited partnerships 1,349,820   1,349,820  
Cumulative distributions from operating limited partnerships (30,285)   (30,285)  
Cumulative impairment loss in investments in operating limited partnerships (9,162,728)   (9,101,023)  
Cumulative losses from operating limited partnerships (6,901,403)   (6,963,108)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (179,468)   (179,468)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (167,193)   (167,193)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,659,844)   (2,093,741)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 9,684   9,684  
Cumulative impairment loss in investments in operating limited partnerships 9,162,728   9,101,023  
Other (42,784)   (39,291)  
Equity per operating limited partnerships' combined financial statements 6,123,123 6,123,123 6,631,014 6,631,014
Series Thirty Four [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 22,921,365   23,771,378  
Acquisition costs of operating limited partnerships 2,174,992   2,297,255  
Cumulative distributions from operating limited partnerships (20,308)   (26,077)  
Cumulative impairment loss in investments in operating limited partnerships (10,625,803)   (11,601,216)  
Cumulative losses from operating limited partnerships (14,450,246)   (14,441,340)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (38,698)   (38,698)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). (295,534)   (295,534)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (5,821,899)   (4,593,961)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 6,464   6,464  
Cumulative impairment loss in investments in operating limited partnerships 10,625,803   11,601,216  
Other (274,264)   (257,710)  
Equity per operating limited partnerships' combined financial statements 4,201,872 4,201,872 6,421,777 6,421,777
Series Thirty Five [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 20,689,083   20,689,083  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (30,252)   (30,252)  
Cumulative impairment loss in investments in operating limited partnerships (11,273,719)   (11,273,719)  
Cumulative losses from operating limited partnerships (9,385,112)   (9,385,112)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,511,421)   (2,825,313)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 78,017   78,017  
Cumulative impairment loss in investments in operating limited partnerships 11,273,719   11,273,719  
Other 7,538   19,992  
Equity per operating limited partnerships' combined financial statements 7,847,853 7,847,853 8,546,415 8,546,415
Series Thirty Six [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 13,848,639   13,848,639  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (116,200)   (116,200)  
Cumulative impairment loss in investments in operating limited partnerships (7,246,265)   (7,216,579)  
Cumulative losses from operating limited partnerships (6,486,174)   (6,515,860)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (14,791)   (14,791)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,659,966)   (1,170,643)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,370   1,370  
Cumulative impairment loss in investments in operating limited partnerships 7,246,265   7,216,579  
Other (99,055)   (76,402)  
Equity per operating limited partnerships' combined financial statements 5,473,823 5,473,823 5,956,113 5,956,113
Series Thirty Seven [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 18,424,489   18,424,489  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (202,524)   (202,524)  
Cumulative impairment loss in investments in operating limited partnerships (7,792,558)   (8,855,671)  
Cumulative losses from operating limited partnerships (10,429,407)   (9,366,294)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (155,365)   (155,365)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (6,441,485)   (5,018,176)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 303,810   303,810  
Cumulative impairment loss in investments in operating limited partnerships 7,792,558   8,855,671  
Other (57,600)   (8,607)  
Equity per operating limited partnerships' combined financial statements 1,441,918 1,441,918 3,977,333 3,977,333
Series Thirty Eight [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 18,852,167   18,852,167  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (531,129)   (531,129)  
Cumulative impairment loss in investments in operating limited partnerships (10,527,541)   (10,498,790)  
Cumulative losses from operating limited partnerships (7,793,497)   (7,822,248)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,627,297)   (3,181,015)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 59,461   59,461  
Cumulative impairment loss in investments in operating limited partnerships 10,527,541   10,498,790  
Other (328,344)   (266,828)  
Equity per operating limited partnerships' combined financial statements 6,631,361 6,631,361 7,110,408 7,110,408
Series Thirty Nine [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 16,699,847   16,699,847  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (224,758)   (224,758)  
Cumulative impairment loss in investments in operating limited partnerships (7,438,510)   (7,420,197)  
Cumulative losses from operating limited partnerships (9,036,579)   (9,054,892)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,876,967)   (3,282,894)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 279,219   279,219  
Cumulative impairment loss in investments in operating limited partnerships 7,438,510   7,420,197  
Other (82,953)   (71,431)  
Equity per operating limited partnerships' combined financial statements 3,757,809 3,757,809 4,345,091 4,345,091
Series Forty [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 19,336,992   19,336,992  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (53,094)   (53,094)  
Cumulative impairment loss in investments in operating limited partnerships (10,639,800)   (10,596,325)  
Cumulative losses from operating limited partnerships (8,644,098)   (8,687,573)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (25,172)   (25,172)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,365,798)   (639,318)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 78,811   78,811  
Cumulative impairment loss in investments in operating limited partnerships 10,639,800   10,596,325  
Other (171,079)   (159,009)  
Equity per operating limited partnerships' combined financial statements 9,156,562 9,156,562 9,851,637 9,851,637
Series Forty One [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 17,319,216   17,340,487  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (58,012)   (58,012)  
Cumulative impairment loss in investments in operating limited partnerships (7,005,127)   (6,968,657)  
Cumulative losses from operating limited partnerships (10,256,077)   (10,313,818)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (33,807)   (33,807)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,219,955)   (1,480,788)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,049   1,049  
Cumulative impairment loss in investments in operating limited partnerships 7,005,127   6,968,657  
Other (230,969)   (221,822)  
Equity per operating limited partnerships' combined financial statements 4,521,445 4,521,445 5,233,289 5,233,289
Series Forty Two [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 19,690,646   19,690,646  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (111,750)   (109,245)  
Cumulative impairment loss in investments in operating limited partnerships (10,428,111)   (10,059,798)  
Cumulative losses from operating limited partnerships (9,150,785)   (9,411,685)  
Investments in operating limited partnerships per balance sheet 0   109,918  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (409,845)   (409,845)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,319,513)   (1,497,482)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 20,012   20,012  
Cumulative impairment loss in investments in operating limited partnerships 10,428,111   10,059,798  
Other 194,228   (65,078)  
Equity per operating limited partnerships' combined financial statements 7,912,993 7,912,993 8,217,323 8,217,323
Series Forty Three [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 26,617,048   26,617,048  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (337,804)   (289,277)  
Cumulative impairment loss in investments in operating limited partnerships (13,050,566)   (11,853,725)  
Cumulative losses from operating limited partnerships (13,050,348)   (13,006,138)  
Investments in operating limited partnerships per balance sheet 178,330   1,467,908  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (121,319)   (143,165)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,380,028)   (1,834,207)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 13,050,566   11,853,725  
Other 243,042   (149,571)  
Equity per operating limited partnerships' combined financial statements 10,970,591 10,970,591 11,194,690 11,194,690
Series Forty Four [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 15,745,838   19,381,437  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (49,763)   (49,763)  
Cumulative impairment loss in investments in operating limited partnerships (6,453,489)   (8,041,733)  
Cumulative losses from operating limited partnerships (9,242,586)   (10,210,723)  
Investments in operating limited partnerships per balance sheet 0   1,079,218  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). 0   (255,844)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,122,647)   (6,568,883)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   2,230  
Cumulative impairment loss in investments in operating limited partnerships 6,453,489   8,041,733  
Other (40,728)   (27,388)  
Equity per operating limited partnerships' combined financial statements 3,290,114 3,290,114 2,271,066 2,271,066
Series Forty Five [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 25,706,915   29,408,956  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (305,087)   (263,099)  
Cumulative impairment loss in investments in operating limited partnerships (14,657,544)   (12,456,025)  
Cumulative losses from operating limited partnerships (8,739,792)   (11,736,285)  
Investments in operating limited partnerships per balance sheet 2,004,492   4,953,547  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (129,725)   (129,725)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (194,482)   (778,586)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 23,309   28,744  
Cumulative impairment loss in investments in operating limited partnerships 14,657,544   12,456,025  
Other (11,108)   (21,194)  
Equity per operating limited partnerships' combined financial statements 16,350,030 16,350,030 16,508,811 16,508,811
Series Forty Six [Member]
       
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 22,323,066   22,323,066  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (120,202)   (99,585)  
Cumulative impairment loss in investments in operating limited partnerships (11,621,051)   (9,710,082)  
Cumulative losses from operating limited partnerships (7,435,934)   (6,518,052)  
Investments in operating limited partnerships per balance sheet 3,145,879   5,995,347  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 & 2013 which have not been included in the partnership's capital account included in the operating limited partnership's financial statements as of December 31, 2013 & 2012 (see note A). (7,189)   (7,189)  
The Fund has recorded acquisition costs at March 31, 2014 & 2013 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (20,585)   0  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 4,594   4,594  
Cumulative impairment loss in investments in operating limited partnerships 11,621,051   9,710,082  
Other (14,418)   (20,841)  
Equity per operating limited partnerships' combined financial statements $ 14,729,332 $ 14,729,332 $ 15,681,993 $ 15,681,993