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STATEMENTS OF CASH FLOWS - USD ($)
12 Months Ended
Mar. 31, 2017
Mar. 31, 2016
Cash flows from operating activities    
Net income (loss) $ 15,103,290 $ 10,666,816
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [1] (18,806,644) (15,114,264)
Impairment loss 0 1,464,002
Distributions received from operating limited partnerships 0 10,852
Changes in assets and liabilities    
Other asset 0 (74,518)
Accounts payable and accrued expenses 11,626 503,467
Accounts payable - affiliates (9,632,988) (2,830,228)
Net cash provided by (used in) operating activities (13,324,716) (5,373,873)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 18,806,644 15,750,871 [2]
Net cash provided by (used in) investing activities 18,806,644 15,750,871
Cash flows from financing activities    
Distributions 0 (12,369,281)
Net cash used in financing activities 0 (12,369,281)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 5,481,928 (1,992,283)
Cash and cash equivalents, beginning 21,728,069 23,720,352
Cash and cash equivalents, ending 27,209,997 21,728,069
Series Twenty [Member]    
Cash flows from operating activities    
Net income (loss) 65,321 (66,671)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [3] (138,000) 0
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 0
Accounts payable - affiliates 24,843 (62,628)
Net cash provided by (used in) operating activities (47,836) (129,299)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 138,000 0
Net cash provided by (used in) investing activities 138,000 0
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 90,164 (129,299)
Cash and cash equivalents, beginning 180,896 310,195
Cash and cash equivalents, ending 271,060 180,896
Series Twenty One [Member]    
Cash flows from operating activities    
Net income (loss) (44,938) 279,798
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [4] 0 (326,273)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 3,000
Accounts payable and accrued expenses 0 (5,000)
Accounts payable - affiliates (139,128) 19,976
Net cash provided by (used in) operating activities (184,066) (28,499)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 326,273 [2]
Net cash provided by (used in) investing activities 0 326,273
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (184,066) 297,774
Cash and cash equivalents, beginning 425,168 127,394
Cash and cash equivalents, ending 241,102 425,168
Series Twenty Two [Member]    
Cash flows from operating activities    
Net income (loss) (72,794) 178,017
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [5] 0 (248,148)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 0
Accounts payable - affiliates 29,208 9,937
Net cash provided by (used in) operating activities (43,586) (60,194)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 238,796 [2]
Net cash provided by (used in) investing activities 0 238,796
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (43,586) 178,602
Cash and cash equivalents, beginning 295,650 117,048
Cash and cash equivalents, ending 252,064 295,650
Series Twenty Three [Member]    
Cash flows from operating activities    
Net income (loss) 402,128 168,719
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [6] (488,550) (247,429)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 0
Accounts payable - affiliates 37,362 (154,401)
Net cash provided by (used in) operating activities (49,060) (233,111)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 488,550 247,429 [2]
Net cash provided by (used in) investing activities 488,550 247,429
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 439,490 14,318
Cash and cash equivalents, beginning 219,677 205,359
Cash and cash equivalents, ending 659,167 219,677
Series Twenty Four [Member]    
Cash flows from operating activities    
Net income (loss) (75,371) 27,462
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [7] 0 (16,675)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 (6,335)
Accounts payable - affiliates 0 0
Net cash provided by (used in) operating activities (75,371) 4,452
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 96,715 [2]
Net cash provided by (used in) investing activities 0 96,715
Cash flows from financing activities    
Distributions 0 (604,486)
Net cash used in financing activities 0 (604,486)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (75,371) (503,319)
Cash and cash equivalents, beginning 502,552 1,005,871
Cash and cash equivalents, ending 427,181 502,552
Series Twenty Five [Member]    
Cash flows from operating activities    
Net income (loss) (51,336) (33,376)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [8] 0 0
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 0
Accounts payable - affiliates 0 0
Net cash provided by (used in) operating activities (51,336) (33,376)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 0
Net cash provided by (used in) investing activities 0 0
Cash flows from financing activities    
Distributions 0 (3,382,746)
Net cash used in financing activities 0 (3,382,746)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (51,336) (3,416,122)
Cash and cash equivalents, beginning 395,797 3,811,919
Cash and cash equivalents, ending 344,461 395,797
Series Twenty Six [Member]    
Cash flows from operating activities    
Net income (loss) (126,723) (66,471)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [9] (18,500) (59,000)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses (4,960) (15,507)
Accounts payable - affiliates 0 0
Net cash provided by (used in) operating activities (150,183) (140,978)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 18,500 128,000 [2]
Net cash provided by (used in) investing activities 18,500 128,000
Cash flows from financing activities    
Distributions 0 (2,190,980)
Net cash used in financing activities 0 (2,190,980)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (131,683) (2,203,958)
Cash and cash equivalents, beginning 809,362 3,013,320
Cash and cash equivalents, ending 677,679 809,362
Series Twenty Seven [Member]    
Cash flows from operating activities    
Net income (loss) 2,675,164 (152,027)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [10] (3,016,000) 0
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 31,673 0
Accounts payable - affiliates 0 0
Net cash provided by (used in) operating activities (309,163) (152,027)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 3,016,000 0
Net cash provided by (used in) investing activities 3,016,000 0
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 2,706,837 (152,027)
Cash and cash equivalents, beginning 899,636 1,051,663
Cash and cash equivalents, ending 3,606,473 899,636
Series Twenty Eight [Member]    
Cash flows from operating activities    
Net income (loss) (64,444) 1,295,112
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [11] (5,000) (1,405,521)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 1,250
Accounts payable and accrued expenses (7,500) 4,500
Accounts payable - affiliates 0 0
Net cash provided by (used in) operating activities (76,944) (104,659)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 5,000 1,405,521 [2]
Net cash provided by (used in) investing activities 5,000 1,405,521
Cash flows from financing activities    
Distributions 0 (6,191,069)
Net cash used in financing activities 0 (6,191,069)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (71,944) (4,890,207)
Cash and cash equivalents, beginning 884,427 5,774,634
Cash and cash equivalents, ending 812,483 884,427
Series Twenty Nine [Member]    
Cash flows from operating activities    
Net income (loss) (173,797) 355,117
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [12] 0 (199,000)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 (1,500)
Accounts payable - affiliates (99,313) (236,133)
Net cash provided by (used in) operating activities (273,110) (81,516)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 199,000 [2]
Net cash provided by (used in) investing activities 0 199,000
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (273,110) 117,484
Cash and cash equivalents, beginning 618,758 501,274
Cash and cash equivalents, ending 345,648 618,758
Series Thirty [Member]    
Cash flows from operating activities    
Net income (loss) (103,851) 191,558
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [13] 0 (273,454)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 500
Accounts payable and accrued expenses 0 0
Accounts payable - affiliates 69,684 (261,540)
Net cash provided by (used in) operating activities (34,167) (342,936)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 324,454 [2]
Net cash provided by (used in) investing activities 0 324,454
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (34,167) (18,482)
Cash and cash equivalents, beginning 304,293 322,775
Cash and cash equivalents, ending 270,126 304,293
Series Thirty One [Member]    
Cash flows from operating activities    
Net income (loss) 698,887 1,144,794
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [14] (877,411) (1,328,188)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses (3,000) 3,000
Accounts payable - affiliates 0 (2,902,513)
Net cash provided by (used in) operating activities (181,524) (3,082,907)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 877,411 1,328,188 [2]
Net cash provided by (used in) investing activities 877,411 1,328,188
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 695,887 (1,754,719)
Cash and cash equivalents, beginning 1,351,761 3,106,480
Cash and cash equivalents, ending 2,047,648 1,351,761
Series Thirty Two [Member]    
Cash flows from operating activities    
Net income (loss) 374,024 615,369
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [15] (569,552) (825,886)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses (5,000) 6,007
Accounts payable - affiliates (593,524) 85,502
Net cash provided by (used in) operating activities (794,052) (119,008)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 569,552 825,886 [2]
Net cash provided by (used in) investing activities 569,552 825,886
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (224,500) 706,878
Cash and cash equivalents, beginning 1,061,685 354,807
Cash and cash equivalents, ending 837,185 1,061,685
Series Thirty Three [Member]    
Cash flows from operating activities    
Net income (loss) (94,282) 1,023,616
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [16] 0 (1,097,000)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 (4,053)
Accounts payable - affiliates (834,408) (34,812)
Net cash provided by (used in) operating activities (928,690) (112,249)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 1,097,000 [2]
Net cash provided by (used in) investing activities 0 1,097,000
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (928,690) 984,751
Cash and cash equivalents, beginning 1,266,455 281,704
Cash and cash equivalents, ending 337,765 1,266,455
Series Thirty Four [Member]    
Cash flows from operating activities    
Net income (loss) 556,742 316,271
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [17] (630,691) (328,000)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 (5,802)
Accounts payable - affiliates (381,837) (474,323)
Net cash provided by (used in) operating activities (455,786) (491,854)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 630,691 328,000 [2]
Net cash provided by (used in) investing activities 630,691 328,000
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 174,905 (163,854)
Cash and cash equivalents, beginning 674,173 838,027
Cash and cash equivalents, ending 849,078 674,173
Series Thirty Five [Member]    
Cash flows from operating activities    
Net income (loss) 2,641,797 1,374,252
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [18] (2,720,765) (1,504,603)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 (1,500)
Accounts payable - affiliates (1,942,253) 88,845
Net cash provided by (used in) operating activities (2,021,221) (43,006)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 2,720,765 1,504,603 [2]
Net cash provided by (used in) investing activities 2,720,765 1,504,603
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 699,544 1,461,597
Cash and cash equivalents, beginning 1,693,223 231,626
Cash and cash equivalents, ending 2,392,767 1,693,223
Series Thirty Six [Member]    
Cash flows from operating activities    
Net income (loss) 2,482,508 444,498
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [19] (2,515,373) (571,611)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses (2,500) 2,500
Accounts payable - affiliates (525,031) 101,759
Net cash provided by (used in) operating activities (560,396) (22,854)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 2,515,373 571,611 [2]
Net cash provided by (used in) investing activities 2,515,373 571,611
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,954,977 548,757
Cash and cash equivalents, beginning 979,340 430,583
Cash and cash equivalents, ending 2,934,317 979,340
Series Thirty Seven [Member]    
Cash flows from operating activities    
Net income (loss) 2,213,042 (161,074)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [20] (2,349,732) 0
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 (1,024)
Accounts payable - affiliates (457,692) 157,320
Net cash provided by (used in) operating activities (594,382) (4,778)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 2,349,732 0
Net cash provided by (used in) investing activities 2,349,732 0
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 1,755,350 (4,778)
Cash and cash equivalents, beginning 340,689 345,467
Cash and cash equivalents, ending 2,096,039 340,689
Series Thirty Eight [Member]    
Cash flows from operating activities    
Net income (loss) 3,212,273 (91,569)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [21] (3,273,698) (32,421)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 1,764 4,779
Accounts payable - affiliates (504,647) 139,400
Net cash provided by (used in) operating activities (564,308) 20,189
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 3,273,698 32,421 [2]
Net cash provided by (used in) investing activities 3,273,698 32,421
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 2,709,390 52,610
Cash and cash equivalents, beginning 333,474 280,864
Cash and cash equivalents, ending 3,042,864 333,474
Series Thirty Nine [Member]    
Cash flows from operating activities    
Net income (loss) 1,554,531 49,450
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [22] (1,645,989) (102,774)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 1,649 4,894
Accounts payable - affiliates (620,973) 93,229
Net cash provided by (used in) operating activities (710,782) 44,799
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 1,645,989 102,774 [2]
Net cash provided by (used in) investing activities 1,645,989 102,774
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 935,207 147,573
Cash and cash equivalents, beginning 313,691 166,118
Cash and cash equivalents, ending 1,248,898 313,691
Series Forty [Member]    
Cash flows from operating activities    
Net income (loss) (79,129) 584,797
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [23] (93,700) (790,011)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses (5,000) 5,000
Accounts payable - affiliates (178,258) (176,823)
Net cash provided by (used in) operating activities (356,087) (377,037)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 93,700 790,011 [2]
Net cash provided by (used in) investing activities 93,700 790,011
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (262,387) 412,974
Cash and cash equivalents, beginning 510,705 97,731
Cash and cash equivalents, ending 248,318 510,705
Series Forty One [Member]    
Cash flows from operating activities    
Net income (loss) (137,219) 302,913
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [24] (70,500) (457,440)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 4,500 0
Accounts payable - affiliates 124,592 (130,841)
Net cash provided by (used in) operating activities (78,627) (285,368)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 70,500 457,440 [2]
Net cash provided by (used in) investing activities 70,500 457,440
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (8,127) 172,072
Cash and cash equivalents, beginning 331,029 158,957
Cash and cash equivalents, ending 322,902 331,029
Series Forty Two [Member]    
Cash flows from operating activities    
Net income (loss) (199,189) 3,133,162
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [25] 0 (3,214,695)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 (1,665)
Accounts payable - affiliates (2,141,040) (178,723)
Net cash provided by (used in) operating activities (2,340,229) (261,921)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 3,254,655
Net cash provided by (used in) investing activities 0 3,254,655
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (2,340,229) 2,992,734
Cash and cash equivalents, beginning 3,412,757 420,023
Cash and cash equivalents, ending 1,072,528 3,412,757
Series Forty Three [Member]    
Cash flows from operating activities    
Net income (loss) (246,031) 2,323,909
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [26] 0 (2,492,094)
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 2,827
Accounts payable and accrued expenses 0 0
Accounts payable - affiliates (2,289,322) 206,108
Net cash provided by (used in) operating activities (2,535,353) 40,750
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 2,492,094 [2]
Net cash provided by (used in) investing activities 0 2,492,094
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (2,535,353) 2,532,844
Cash and cash equivalents, beginning 2,886,991 354,147
Cash and cash equivalents, ending 351,638 2,886,991
Series Forty Four [Member]    
Cash flows from operating activities    
Net income (loss) (231,517) (323,040)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships 0 82,095
Impairment loss 0 0
Distributions received from operating limited partnerships 0 0
Changes in assets and liabilities    
Other asset 0 (82,095)
Accounts payable and accrued expenses 0 0
Accounts payable - affiliates 253,338 357,799
Net cash provided by (used in) operating activities 21,821 34,759
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 0
Net cash provided by (used in) investing activities 0 0
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 21,821 34,759
Cash and cash equivalents, beginning 44,503 9,744
Cash and cash equivalents, ending 66,324 44,503
Series Forty Five [Member]    
Cash flows from operating activities    
Net income (loss) (244,274) (1,050,682)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships 0 169,344
Impairment loss 0 661,498
Distributions received from operating limited partnerships 0 7,263
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 515,173
Accounts payable - affiliates 299,327 298,106
Net cash provided by (used in) operating activities 55,053 600,702
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 0 0
Net cash provided by (used in) investing activities 0 0
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 55,053 600,702
Cash and cash equivalents, beginning 748,100 147,398
Cash and cash equivalents, ending 803,153 748,100
Series Forty Six [Member]    
Cash flows from operating activities    
Net income (loss) 171,768 (1,197,088)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities    
Share of (income) losses from operating limited partnerships [27] (393,183) 154,520
Impairment loss 0 802,504
Distributions received from operating limited partnerships 0 3,589
Changes in assets and liabilities    
Other asset 0 0
Accounts payable and accrued expenses 0 0
Accounts payable - affiliates 236,084 224,528
Net cash provided by (used in) operating activities 14,669 (11,947)
Cash flows from investing activities    
Proceeds from disposition of operating limited partnerships 393,183 0
Net cash provided by (used in) investing activities 393,183 0
Cash flows from financing activities    
Distributions 0 0
Net cash used in financing activities 0 0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 407,852 (11,947)
Cash and cash equivalents, beginning 243,277 255,224
Cash and cash equivalents, ending $ 651,129 $ 243,277
[1] Includes $18,806,644 and $15,520,223, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[2] Partnership 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. Partnership proceeds from disposition does not include $9,352 which was due to a writeoff of capital contribution payable Series 22.
[3] Includes $138,000 and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[4] Includes $- and $326,273, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[5] Includes $- and $248,148, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[6] Includes $488,550 and $247,429, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[7] Includes $- and $16,675, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[8] Includes $- and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[9] Includes $18,500 and $59,000, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[10] Includes $3,016,000 and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[11] Includes $5,000 and $1,405,521, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[12] Includes $- and $199,000, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[13] Includes $- and $273,454, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[14] Includes $877,411 and $1,328,188, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[15] Includes $569,552 and $825,886, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[16] Includes $- and $1,097,000, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[17] Includes $630,691 and $328,000, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[18] Includes $2,720,765 and $1,504,603, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[19] Includes $2,515,373 and $571,611, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[20] Includes $2,349,732 and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[21] Includes $3,273,698 and $32,421, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[22] Includes $1,645,989 and $102,774, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[23] Includes $93,700 and $790,011, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[24] Includes $70,500 and $457,440, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[25] Includes $- and $3,214,695, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[26] Includes $- and $2,492,094, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.
[27] Includes $393,183 and $-, respectively, in 2017 and 2016 from gain on disposal of operating limited partnership.