Boston Capital Tax Credit Fund Iv 10-K 25 Jun 15 2015 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - Mar. 31, 2015 - USD ($)	Total
Document Information [Line Items]
Entity Registrant Name	BOSTON CAPITAL TAX CREDIT FUND IV LP
Entity Central Index Key	913,778
Current Fiscal Year End Date	--03-31
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding	0
Document Type	10-K
Amendment Flag	false
Document Period End Date	Mar. 31, 2015
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2,015
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Public Float	$ 0

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2015	Mar. 31, 2014
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	$ 1,798,718	$ 5,328,701
OTHER ASSETS
Cash and cash equivalents	23,720,352	12,797,054
Notes receivable	22,790	22,790
Deferred acquisition costs, net of accumulated amortization	0	200,376
Other assets	412,350	180,417
ASSETS	25,954,210	18,529,338
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	182,339	160,120
Accounts payable - affiliates	52,101,042	50,042,235
Capital contributions payable	587,465	664,260
LIABILITIES	52,870,846	50,866,615
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(19,481,250)	(24,847,683)
General partner	(7,435,386)	(7,489,594)
PARTNERS' CAPITAL (DEFICIT)	(26,916,636)	(32,337,277)
Liabilities and Stockholders' Equity	25,954,210	18,529,338
Series Twenty [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	310,195	204,785
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	310,195	204,785
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	1,504,687	1,488,111
Capital contributions payable	0	0
LIABILITIES	1,504,687	1,488,111
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(874,295)	(962,241)
General partner	(320,197)	(321,085)
PARTNERS' CAPITAL (DEFICIT)	(1,194,492)	(1,283,326)
Liabilities and Stockholders' Equity	310,195	204,785
Series Twenty One [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	127,394	116,749
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	3,000	3,000
ASSETS	130,394	119,749
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	5,000	5,000
Accounts payable - affiliates	1,440,389	1,383,089
Capital contributions payable	0	0
LIABILITIES	1,445,389	1,388,089
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,139,894)	(1,093,706)
General partner	(175,101)	(174,634)
PARTNERS' CAPITAL (DEFICIT)	(1,314,995)	(1,268,340)
Liabilities and Stockholders' Equity	130,394	119,749
Series Twenty Two [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	117,048	98,564
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	117,048	98,564
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	2,809,752	2,892,033
Capital contributions payable	9,352	9,352
LIABILITIES	2,819,104	2,901,385
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,455,952)	(2,555,709)
General partner	(246,104)	(247,112)
PARTNERS' CAPITAL (DEFICIT)	(2,702,056)	(2,802,821)
Liabilities and Stockholders' Equity	117,048	98,564
Series Twenty Three [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	205,359	118,542
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	205,359	118,542
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	2,206,713	2,549,950
Capital contributions payable	0	0
LIABILITIES	2,206,713	2,549,950
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,696,494)	(2,122,247)
General partner	(304,860)	(309,161)
PARTNERS' CAPITAL (DEFICIT)	(2,001,354)	(2,431,408)
Liabilities and Stockholders' Equity	205,359	118,542
Series Twenty Four [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	1,005,871	890,715
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	80,040	0
ASSETS	1,085,911	890,715
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	6,335	3,000
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	6,335	3,000
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	1,254,077	1,064,135
General partner	(174,501)	(176,420)
PARTNERS' CAPITAL (DEFICIT)	1,079,576	887,715
Liabilities and Stockholders' Equity	1,085,911	890,715
Series Twenty Five [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	3,811,919	2,550,061
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	1,250	1,250
ASSETS	3,813,169	2,551,311
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	0
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	4,032,481	2,783,242
General partner	(219,312)	(231,931)
PARTNERS' CAPITAL (DEFICIT)	3,813,169	2,551,311
Liabilities and Stockholders' Equity	3,813,169	2,551,311
Series Twenty Six [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	3,013,320	2,510,330
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	69,000	0
ASSETS	3,082,320	2,510,330
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	20,467	4,960
Accounts payable - affiliates	0	0
Capital contributions payable	0	1,293
LIABILITIES	20,467	6,253
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	3,371,487	2,819,289
General partner	(309,634)	(315,212)
PARTNERS' CAPITAL (DEFICIT)	3,061,853	2,504,077
Liabilities and Stockholders' Equity	3,082,320	2,510,330
Series Twenty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	1,051,663	1,049,687
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	6,500
ASSETS	1,051,663	1,056,187
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	0	44,238
Capital contributions payable	0	10,020
LIABILITIES	0	54,258
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	1,247,594	1,198,357
General partner	(195,931)	(196,428)
PARTNERS' CAPITAL (DEFICIT)	1,051,663	1,001,929
Liabilities and Stockholders' Equity	1,051,663	1,056,187
Series Twenty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	5,774,634	515,862
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	1,250	2,817
ASSETS	5,775,884	518,679
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	3,000	7,500
Accounts payable - affiliates	0	706,182
Capital contributions payable	0	40,968
LIABILITIES	3,000	754,650
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	6,058,903	110,137
General partner	(286,019)	(346,108)
PARTNERS' CAPITAL (DEFICIT)	5,772,884	(235,971)
Liabilities and Stockholders' Equity	5,775,884	518,679
Series Twenty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	501,274	224,155
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	501,274	224,155
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	1,500	0
Accounts payable - affiliates	3,814,638	3,583,859
Capital contributions payable	8,235	8,235
LIABILITIES	3,824,373	3,592,094
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,951,221)	(2,995,613)
General partner	(371,878)	(372,326)
PARTNERS' CAPITAL (DEFICIT)	(3,323,099)	(3,367,939)
Liabilities and Stockholders' Equity	501,274	224,155
Series Thirty [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	322,775	253,948
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	51,500	500
ASSETS	374,275	254,448
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	1,833,832	1,690,813
Capital contributions payable	105,139	127,396
LIABILITIES	1,938,971	1,818,209
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,321,993)	(1,321,067)
General partner	(242,703)	(242,694)
PARTNERS' CAPITAL (DEFICIT)	(1,564,696)	(1,563,761)
Liabilities and Stockholders' Equity	374,275	254,448
Series Thirty One [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	3,106,480	852,580
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	25,000	25,000
ASSETS	3,131,480	877,580
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	2,257
Accounts payable - affiliates	2,902,513	3,212,781
Capital contributions payable	66,294	66,294
LIABILITIES	2,968,807	3,281,332
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	540,305	(2,000,456)
General partner	(377,632)	(403,296)
PARTNERS' CAPITAL (DEFICIT)	162,673	(2,403,752)
Liabilities and Stockholders' Equity	3,131,480	877,580
Series Thirty Two [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	354,807	310,949
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	354,807	310,949
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	993	0
Accounts payable - affiliates	3,280,553	3,085,965
Capital contributions payable	1,229	3,486
LIABILITIES	3,282,775	3,089,451
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,492,325)	(2,344,354)
General partner	(435,643)	(434,148)
PARTNERS' CAPITAL (DEFICIT)	(2,927,968)	(2,778,502)
Liabilities and Stockholders' Equity	354,807	310,949
Series Thirty Three [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	281,704	194,920
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	281,704	194,920
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	4,053	3,403
Accounts payable - affiliates	2,060,048	1,941,386
Capital contributions payable	69,154	69,154
LIABILITIES	2,133,255	2,013,943
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,607,256)	(1,575,053)
General partner	(244,295)	(243,970)
PARTNERS' CAPITAL (DEFICIT)	(1,851,551)	(1,819,023)
Liabilities and Stockholders' Equity	281,704	194,920
Series Thirty Four [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	838,027	299,036
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	838,027	299,036
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	5,802	3,000
Accounts payable - affiliates	4,077,757	3,900,829
Capital contributions payable	0	0
LIABILITIES	4,083,559	3,903,829
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,912,687)	(3,268,355)
General partner	(332,845)	(336,438)
PARTNERS' CAPITAL (DEFICIT)	(3,245,532)	(3,604,793)
Liabilities and Stockholders' Equity	838,027	299,036
Series Thirty Five [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	231,626	278,190
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	231,626	278,190
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	1,500	0
Accounts payable - affiliates	2,405,390	2,257,174
Capital contributions payable	0	0
LIABILITIES	2,406,890	2,257,174
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,871,486)	(1,677,169)
General partner	(303,778)	(301,815)
PARTNERS' CAPITAL (DEFICIT)	(2,175,264)	(1,978,984)
Liabilities and Stockholders' Equity	231,626	278,190
Series Thirty Six [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	430,583	448,179
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	430,583	448,179
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	131,000	131,000
Accounts payable - affiliates	1,190,777	1,108,351
Capital contributions payable	0	0
LIABILITIES	1,321,777	1,239,351
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(703,619)	(604,597)
General partner	(187,575)	(186,575)
PARTNERS' CAPITAL (DEFICIT)	(891,194)	(791,172)
Liabilities and Stockholders' Equity	430,583	448,179
Series Thirty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	345,467	305,167
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	345,467	305,167
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	1,024	0
Accounts payable - affiliates	2,344,087	2,147,147
Capital contributions payable	138,438	138,438
LIABILITIES	2,483,549	2,285,585
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,901,137)	(1,745,050)
General partner	(236,945)	(235,368)
PARTNERS' CAPITAL (DEFICIT)	(2,138,082)	(1,980,418)
Liabilities and Stockholders' Equity	345,467	305,167
Series Thirty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	280,864	236,887
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	280,864	236,887
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	1,881,232	1,716,832
Capital contributions payable	0	0
LIABILITIES	1,881,232	1,716,832
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,366,080)	(1,246,861)
General partner	(234,288)	(233,084)
PARTNERS' CAPITAL (DEFICIT)	(1,600,368)	(1,479,945)
Liabilities and Stockholders' Equity	280,864	236,887
Series Thirty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	166,118	144,094
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	166,118	144,094
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	1,681,984	1,547,899
Capital contributions payable	0	0
LIABILITIES	1,681,984	1,547,899
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,304,265)	(1,193,325)
General partner	(211,601)	(210,480)
PARTNERS' CAPITAL (DEFICIT)	(1,515,866)	(1,403,805)
Liabilities and Stockholders' Equity	166,118	144,094
Series Forty [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	97,731	96,711
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	97,731	96,711
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	3,039,139	2,828,348
Capital contributions payable	102	102
LIABILITIES	3,039,241	2,828,450
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,687,151)	(2,479,478)
General partner	(254,359)	(252,261)
PARTNERS' CAPITAL (DEFICIT)	(2,941,510)	(2,731,739)
Liabilities and Stockholders' Equity	97,731	96,711
Series Forty One [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	158,957	167,428
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	1,218	1,218
ASSETS	160,175	168,646
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	3,292,504	3,054,940
Capital contributions payable	100	100
LIABILITIES	3,292,604	3,055,040
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,851,936)	(2,608,361)
General partner	(280,493)	(278,033)
PARTNERS' CAPITAL (DEFICIT)	(3,132,429)	(2,886,394)
Liabilities and Stockholders' Equity	160,175	168,646
Series Forty Two [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	420,023	266,762
Notes receivable	22,790	22,790
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	90,963	51,003
ASSETS	533,776	340,555
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	1,665	0
Accounts payable - affiliates	2,319,763	2,071,473
Capital contributions payable	73,433	73,433
LIABILITIES	2,394,861	2,144,906
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,601,536)	(1,545,369)
General partner	(259,549)	(258,982)
PARTNERS' CAPITAL (DEFICIT)	(1,861,085)	(1,804,351)
Liabilities and Stockholders' Equity	533,776	340,555
Series Forty Three [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	178,330
OTHER ASSETS
Cash and cash equivalents	354,147	303,384
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	200,376
Other assets	85,341	85,341
ASSETS	439,488	767,431
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	2,855,008	2,548,228
Capital contributions payable	99,265	99,265
LIABILITIES	2,954,273	2,647,493
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,168,116)	(1,539,740)
General partner	(346,669)	(340,322)
PARTNERS' CAPITAL (DEFICIT)	(2,514,785)	(1,880,062)
Liabilities and Stockholders' Equity	439,488	767,431
Series Forty Four [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	9,744	38,362
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	9,744	38,362
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	1,973,504	1,642,751
Capital contributions payable	0	0
LIABILITIES	1,973,504	1,642,751
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,706,674)	(1,350,897)
General partner	(257,086)	(253,492)
PARTNERS' CAPITAL (DEFICIT)	(1,963,760)	(1,604,389)
Liabilities and Stockholders' Equity	9,744	38,362
Series Forty Five [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	838,105	2,004,492
OTHER ASSETS
Cash and cash equivalents	147,398	126,153
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	985,503	2,130,645
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	1,760,413	1,463,025
Capital contributions payable	16,724	16,724
LIABILITIES	1,777,137	1,479,749
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(430,056)	998,049
General partner	(361,578)	(347,153)
PARTNERS' CAPITAL (DEFICIT)	(791,634)	650,896
Liabilities and Stockholders' Equity	985,503	2,130,645
Series Forty Six [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	960,613	3,145,879
OTHER ASSETS
Cash and cash equivalents	255,224	194,854
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	3,788	3,788
ASSETS	1,219,625	3,344,521
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable and accrued expenses	0	0
Accounts payable - affiliates	1,426,359	1,176,831
Capital contributions payable	0	0
LIABILITIES	1,426,359	1,176,831
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	58,076	2,408,756
General partner	(264,810)	(241,066)
PARTNERS' CAPITAL (DEFICIT)	(206,734)	2,167,690
Liabilities and Stockholders' Equity	$ 1,219,625	$ 3,344,521

BALANCE SHEETS _Parenthetical_

BALANCE SHEETS [Parenthetical] - $ / shares	Mar. 31, 2015	Mar. 31, 2014
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	83,651,080	83,651,080
Units of limited partnership interest, issued	83,651,080	83,651,080
Units of limited partnership interest, outstanding	83,569,146	83,626,246
Series Twenty [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	3,866,700	3,866,700
Units of limited partnership interest, issued	3,866,700	3,866,700
Units of limited partnership interest, outstanding	3,857,700	3,864,700
Series Twenty One [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	1,892,700	1,892,700
Units of limited partnership interest, issued	1,892,700	1,892,700
Units of limited partnership interest, outstanding	1,888,200	1,888,200
Series Twenty Two [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,564,400	2,564,400
Units of limited partnership interest, issued	2,564,400	2,564,400
Units of limited partnership interest, outstanding	2,560,800	2,561,400
Series Twenty Three [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	3,336,727	3,336,727
Units of limited partnership interest, issued	3,336,727	3,336,727
Units of limited partnership interest, outstanding	3,333,227	3,336,227
Series Twenty Four [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,169,878	2,169,878
Units of limited partnership interest, issued	2,169,878	2,169,878
Units of limited partnership interest, outstanding	2,162,378	2,168,878
Series Twenty Five [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	3,026,109	3,026,109
Units of limited partnership interest, issued	3,026,109	3,026,109
Units of limited partnership interest, outstanding	3,024,509	3,025,609
Series Twenty Six [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	3,995,900	3,995,900
Units of limited partnership interest, issued	3,995,900	3,995,900
Units of limited partnership interest, outstanding	3,990,700	3,995,200
Series Twenty Seven [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,460,700	2,460,700
Units of limited partnership interest, issued	2,460,700	2,460,700
Units of limited partnership interest, outstanding	2,459,700	2,460,700
Series Twenty Eight [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	4,000,738	4,000,738
Units of limited partnership interest, issued	4,000,738	4,000,738
Units of limited partnership interest, outstanding	3,998,738	3,999,738
Series Twenty Nine [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	3,991,800	3,991,800
Units of limited partnership interest, issued	3,991,800	3,991,800
Units of limited partnership interest, outstanding	3,989,500	3,991,300
Series Thirty [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,651,000	2,651,000
Units of limited partnership interest, issued	2,651,000	2,651,000
Units of limited partnership interest, outstanding	2,643,000	2,651,000
Series Thirty One [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	4,417,857	4,417,857
Units of limited partnership interest, issued	4,417,857	4,417,857
Units of limited partnership interest, outstanding	4,409,757	4,415,757
Series Thirty Two [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	4,754,198	4,754,198
Units of limited partnership interest, issued	4,754,198	4,754,198
Units of limited partnership interest, outstanding	4,748,198	4,751,198
Series Thirty Three [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,636,533	2,636,533
Units of limited partnership interest, issued	2,636,533	2,636,533
Units of limited partnership interest, outstanding	2,635,533	2,635,533
Series Thirty Four [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	3,529,319	3,529,319
Units of limited partnership interest, issued	3,529,319	3,529,319
Units of limited partnership interest, outstanding	3,523,219	3,528,319
Series Thirty Five [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	3,300,463	3,300,463
Units of limited partnership interest, issued	3,300,463	3,300,463
Units of limited partnership interest, outstanding	3,295,763	3,298,763
Series Thirty Six [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,106,838	2,106,838
Units of limited partnership interest, issued	2,106,838	2,106,838
Units of limited partnership interest, outstanding	2,102,504	2,104,504
Series Thirty Seven [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,512,500	2,512,500
Units of limited partnership interest, issued	2,512,500	2,512,500
Units of limited partnership interest, outstanding	2,512,500	2,512,500
Series Thirty Eight [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,543,100	2,543,100
Units of limited partnership interest, issued	2,543,100	2,543,100
Units of limited partnership interest, outstanding	2,543,100	2,543,100
Series Thirty Nine [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,292,151	2,292,151
Units of limited partnership interest, issued	2,292,151	2,292,151
Units of limited partnership interest, outstanding	2,291,151	2,292,151
Series Forty [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,630,256	2,630,256
Units of limited partnership interest, issued	2,630,256	2,630,256
Units of limited partnership interest, outstanding	2,628,756	2,630,256
Series Forty One [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,891,626	2,891,626
Units of limited partnership interest, issued	2,891,626	2,891,626
Units of limited partnership interest, outstanding	2,891,626	2,891,626
Series Forty Two [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,744,262	2,744,262
Units of limited partnership interest, issued	2,744,262	2,744,262
Units of limited partnership interest, outstanding	2,744,262	2,744,262
Series Forty Three [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	3,637,987	3,637,987
Units of limited partnership interest, issued	3,637,987	3,637,987
Units of limited partnership interest, outstanding	3,637,987	3,637,987
Series Forty Four [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,701,973	2,701,973
Units of limited partnership interest, issued	2,701,973	2,701,973
Units of limited partnership interest, outstanding	2,701,973	2,701,973
Series Forty Five [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	4,014,367	4,014,367
Units of limited partnership interest, issued	4,014,367	4,014,367
Units of limited partnership interest, outstanding	4,014,367	4,014,367
Series Forty Six [Member]
Units of assignor limited partners capital, authorized	101,500,000	101,500,000
Beneficial assignee certificate, par value (in dollars per share)	$ 10	$ 10
Assignor Limited Partners Capital Account Units Issued	2,980,998	2,980,998
Units of limited partnership interest, issued	2,980,998	2,980,998
Units of limited partnership interest, outstanding	2,979,998	2,980,998

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)		12 Months Ended
		Mar. 31, 2015	Mar. 31, 2014
Income
Interest income		$ 45,767	$ 47,997
Miscellaneous		629,169	923,483
Revenues		674,936	971,480
Share of income (losses) from operating limited partnerships	[1]	11,837,639	7,643,945
Expenses and loss
Fund management fee		3,348,748	4,069,465
Amortization		66,792	446,669
General and administrative expenses		456,119	644,311
Professional fees		626,646	649,668
Impairment loss		2,593,629	7,116,275
Operating expenses		7,091,934	12,926,388
NET INCOME (LOSS)		5,420,641	(4,310,963)
Net income (loss) allocated to general partner		54,208	(43,109)
Net income (loss) allocated to limited partners		$ 5,366,433	$ (4,267,854)
Net income (loss) per BAC (in dollars per unit)		$ 0.06	$ (0.05)
Series Twenty [Member]
Income
Interest income		$ 492	$ 701
Miscellaneous		64	689
Revenues		556	1,390
Share of income (losses) from operating limited partnerships	[2]	70,580	722,000
Expenses and loss
Fund management fee		(56,541)	77,349
Amortization		0	0
General and administrative expenses		19,121	21,816
Professional fees		19,722	17,834
Impairment loss		0	0
Operating expenses		(17,698)	116,999
NET INCOME (LOSS)		88,834	606,391
Net income (loss) allocated to general partner		888	6,064
Net income (loss) allocated to limited partners		$ 87,946	$ 600,327
Net income (loss) per BAC (in dollars per unit)		$ 0.02	$ 0.16
Series Twenty One [Member]
Income
Interest income		$ 330	$ 326
Miscellaneous		859	7,372
Revenues		1,189	7,698
Share of income (losses) from operating limited partnerships	[3]	0	79,000
Expenses and loss
Fund management fee		20,249	55,254
Amortization		0	0
General and administrative expenses		13,238	14,201
Professional fees		14,357	14,174
Impairment loss		0	0
Operating expenses		47,844	83,629
NET INCOME (LOSS)		(46,655)	3,069
Net income (loss) allocated to general partner		(467)	31
Net income (loss) allocated to limited partners		$ (46,188)	$ 3,038
Net income (loss) per BAC (in dollars per unit)		$ (0.02)	$ 0
Series Twenty Two [Member]
Income
Interest income		$ 143	$ 309
Miscellaneous		284	5,683
Revenues		427	5,992
Share of income (losses) from operating limited partnerships	[4]	166,896	0
Expenses and loss
Fund management fee		32,524	59,070
Amortization		0	0
General and administrative expenses		15,740	17,461
Professional fees		18,294	27,939
Impairment loss		0	0
Operating expenses		66,558	104,470
NET INCOME (LOSS)		100,765	(98,478)
Net income (loss) allocated to general partner		1,008	(985)
Net income (loss) allocated to limited partners		$ 99,757	$ (97,493)
Net income (loss) per BAC (in dollars per unit)		$ 0.04	$ (0.04)
Series Twenty Three [Member]
Income
Interest income		$ 194	$ 265
Miscellaneous		7,590	0
Revenues		7,784	265
Share of income (losses) from operating limited partnerships	[5]	426,346	0
Expenses and loss
Fund management fee		(32,141)	84,219
Amortization		0	0
General and administrative expenses		18,345	20,445
Professional fees		17,872	21,064
Impairment loss		0	0
Operating expenses		4,076	125,728
NET INCOME (LOSS)		430,054	(125,463)
Net income (loss) allocated to general partner		4,301	(1,255)
Net income (loss) allocated to limited partners		$ 425,753	$ (124,208)
Net income (loss) per BAC (in dollars per unit)		$ 0.13	$ (0.04)
Series Twenty Four [Member]
Income
Interest income		$ 2,514	$ 1,625
Miscellaneous		3,890	14,568
Revenues		6,404	16,193
Share of income (losses) from operating limited partnerships	[6]	207,327	1,630,062
Expenses and loss
Fund management fee		(19,728)	(19,566)
Amortization		0	0
General and administrative expenses		15,838	16,697
Professional fees		25,760	23,429
Impairment loss		0	0
Operating expenses		21,870	20,560
NET INCOME (LOSS)		191,861	1,625,695
Net income (loss) allocated to general partner		1,919	16,257
Net income (loss) allocated to limited partners		$ 189,942	$ 1,609,438
Net income (loss) per BAC (in dollars per unit)		$ 0.09	$ 0.74
Series Twenty Five [Member]
Income
Interest income		$ 10,568	$ 5,136
Miscellaneous		10,178	13,092
Revenues		20,746	18,228
Share of income (losses) from operating limited partnerships	[7]	1,295,124	0
Expenses and loss
Fund management fee		19,401	37,896
Amortization		0	0
General and administrative expenses		17,700	19,704
Professional fees		16,911	20,307
Impairment loss		0	0
Operating expenses		54,012	77,907
NET INCOME (LOSS)		1,261,858	(59,679)
Net income (loss) allocated to general partner		12,619	(597)
Net income (loss) allocated to limited partners		$ 1,249,239	$ (59,082)
Net income (loss) per BAC (in dollars per unit)		$ 0.41	$ (0.02)
Series Twenty Six [Member]
Income
Interest income		$ 5,148	$ 2,062
Miscellaneous		4,649	19,909
Revenues		9,797	21,971
Share of income (losses) from operating limited partnerships	[8]	647,125	2,801,657
Expenses and loss
Fund management fee		41,257	20,694
Amortization		0	0
General and administrative expenses		22,307	25,174
Professional fees		35,582	40,997
Impairment loss		0	0
Operating expenses		99,146	86,865
NET INCOME (LOSS)		557,776	2,736,763
Net income (loss) allocated to general partner		5,578	27,368
Net income (loss) allocated to limited partners		$ 552,198	$ 2,709,395
Net income (loss) per BAC (in dollars per unit)		$ 0.14	$ 0.68
Series Twenty Seven [Member]
Income
Interest income		$ 3,558	$ 1,996
Miscellaneous		8,514	49,915
Revenues		12,072	51,911
Share of income (losses) from operating limited partnerships	[9]	237,896	2,508,394
Expenses and loss
Fund management fee		140,938	126,621
Amortization		0	0
General and administrative expenses		16,136	17,208
Professional fees		43,160	30,802
Impairment loss		0	0
Operating expenses		200,234	174,631
NET INCOME (LOSS)		49,734	2,385,674
Net income (loss) allocated to general partner		497	23,857
Net income (loss) allocated to limited partners		$ 49,237	$ 2,361,817
Net income (loss) per BAC (in dollars per unit)		$ 0.02	$ 0.96
Series Twenty Eight [Member]
Income
Interest income		$ 14,044	$ 1,648
Miscellaneous		264,302	256,704
Revenues		278,346	258,352
Share of income (losses) from operating limited partnerships	[10]	5,854,818	939,495
Expenses and loss
Fund management fee		79,376	156,842
Amortization		0	0
General and administrative expenses		19,324	21,422
Professional fees		25,609	27,279
Impairment loss		0	0
Operating expenses		124,309	205,543
NET INCOME (LOSS)		6,008,855	992,304
Net income (loss) allocated to general partner		60,089	9,923
Net income (loss) allocated to limited partners		$ 5,948,766	$ 982,381
Net income (loss) per BAC (in dollars per unit)		$ 1.49	$ 0.25
Series Twenty Nine [Member]
Income
Interest income		$ 704	$ 386
Miscellaneous		1,700	18,977
Revenues		2,404	19,363
Share of income (losses) from operating limited partnerships	[11]	278,493	344,656
Expenses and loss
Fund management fee		183,052	247,888
Amortization		0	0
General and administrative expenses		20,216	21,831
Professional fees		32,789	26,121
Impairment loss		0	0
Operating expenses		236,057	295,840
NET INCOME (LOSS)		44,840	68,179
Net income (loss) allocated to general partner		448	682
Net income (loss) allocated to limited partners		$ 44,392	$ 67,497
Net income (loss) per BAC (in dollars per unit)		$ 0.01	$ 0.02
Series Thirty [Member]
Income
Interest income		$ 677	$ 682
Miscellaneous		1,522	2,052
Revenues		2,199	2,734
Share of income (losses) from operating limited partnerships	[12]	94,887	0
Expenses and loss
Fund management fee		61,708	135,287
Amortization		0	0
General and administrative expenses		15,913	16,985
Professional fees		20,400	21,420
Impairment loss		0	0
Operating expenses		98,021	173,692
NET INCOME (LOSS)		(935)	(170,958)
Net income (loss) allocated to general partner		(9)	(1,710)
Net income (loss) allocated to limited partners		$ (926)	$ (169,248)
Net income (loss) per BAC (in dollars per unit)		$ 0	$ (0.06)
Series Thirty One [Member]
Income
Interest income		$ 1,279	$ 750
Miscellaneous		928	28,143
Revenues		2,207	28,893
Share of income (losses) from operating limited partnerships	[13]	2,840,263	624,556
Expenses and loss
Fund management fee		227,575	266,630
Amortization		0	0
General and administrative expenses		20,366	22,383
Professional fees		28,104	27,309
Impairment loss		0	0
Operating expenses		276,045	316,322
NET INCOME (LOSS)		2,566,425	337,127
Net income (loss) allocated to general partner		25,664	3,371
Net income (loss) allocated to limited partners		$ 2,540,761	$ 333,756
Net income (loss) per BAC (in dollars per unit)		$ 0.58	$ 0.08
Series Thirty Two [Member]
Income
Interest income		$ 421	$ 26,586
Miscellaneous		16,778	25,439
Revenues		17,199	52,025
Share of income (losses) from operating limited partnerships	[14]	107,673	3,428
Expenses and loss
Fund management fee		233,246	210,694
Amortization		0	0
General and administrative expenses		20,109	22,092
Professional fees		20,983	19,444
Impairment loss		0	0
Operating expenses		274,338	252,230
NET INCOME (LOSS)		(149,466)	(196,777)
Net income (loss) allocated to general partner		(1,495)	(1,968)
Net income (loss) allocated to limited partners		$ (147,971)	$ (194,809)
Net income (loss) per BAC (in dollars per unit)		$ (0.03)	$ (0.04)
Series Thirty Three [Member]
Income
Interest income		$ 529	$ 572
Miscellaneous		2,777	6,686
Revenues		3,306	7,258
Share of income (losses) from operating limited partnerships	[15]	53,079	0
Expenses and loss
Fund management fee		59,029	107,019
Amortization		0	0
General and administrative expenses		14,437	15,298
Professional fees		15,447	15,029
Impairment loss		0	0
Operating expenses		88,913	137,346
NET INCOME (LOSS)		(32,528)	(130,088)
Net income (loss) allocated to general partner		(325)	(1,301)
Net income (loss) allocated to limited partners		$ (32,203)	$ (128,787)
Net income (loss) per BAC (in dollars per unit)		$ (0.01)	$ (0.05)
Series Thirty Four [Member]
Income
Interest income		$ 493	$ 80
Miscellaneous		18,332	65,338
Revenues		18,825	65,418
Share of income (losses) from operating limited partnerships	[16]	502,727	176,333
Expenses and loss
Fund management fee		126,065	239,275
Amortization		0	0
General and administrative expenses		17,187	18,159
Professional fees		19,039	21,424
Impairment loss		0	0
Operating expenses		162,291	278,858
NET INCOME (LOSS)		359,261	(37,107)
Net income (loss) allocated to general partner		3,593	(371)
Net income (loss) allocated to limited partners		$ 355,668	$ (36,736)
Net income (loss) per BAC (in dollars per unit)		$ 0.1	$ (0.01)
Series Thirty Five [Member]
Income
Interest income		$ 339	$ 300
Miscellaneous		10,324	158,019
Revenues		10,663	158,319
Share of income (losses) from operating limited partnerships		0	0
Expenses and loss
Fund management fee		173,231	149,479
Amortization		0	0
General and administrative expenses		16,748	17,520
Professional fees		16,964	16,994
Impairment loss		0	0
Operating expenses		206,943	183,993
NET INCOME (LOSS)		(196,280)	(25,674)
Net income (loss) allocated to general partner		(1,963)	(257)
Net income (loss) allocated to limited partners		$ (194,317)	$ (25,417)
Net income (loss) per BAC (in dollars per unit)		$ (0.06)	$ (0.01)
Series Thirty Six [Member]
Income
Interest income		$ 1,117	$ 957
Miscellaneous		21,885	23,083
Revenues		23,002	24,040
Share of income (losses) from operating limited partnerships	[17]	25,054	0
Expenses and loss
Fund management fee		118,401	113,457
Amortization		0	0
General and administrative expenses		13,554	14,409
Professional fees		16,123	17,691
Impairment loss		0	0
Operating expenses		148,078	145,557
NET INCOME (LOSS)		(100,022)	(121,517)
Net income (loss) allocated to general partner		(1,000)	(1,215)
Net income (loss) allocated to limited partners		$ (99,022)	$ (120,302)
Net income (loss) per BAC (in dollars per unit)		$ (0.05)	$ (0.06)
Series Thirty Seven [Member]
Income
Interest income		$ 657	$ 699
Miscellaneous		24,632	24,920
Revenues		25,289	25,619
Share of income (losses) from operating limited partnerships		0	0
Expenses and loss
Fund management fee		153,440	184,475
Amortization		0	0
General and administrative expenses		13,828	14,603
Professional fees		15,685	14,024
Impairment loss		0	0
Operating expenses		182,953	213,102
NET INCOME (LOSS)		(157,664)	(187,483)
Net income (loss) allocated to general partner		(1,577)	(1,875)
Net income (loss) allocated to limited partners		$ (156,087)	$ (185,608)
Net income (loss) per BAC (in dollars per unit)		$ (0.06)	$ (0.07)
Series Thirty Eight [Member]
Income
Interest income		$ 291	$ 274
Miscellaneous		55,454	69,621
Revenues		55,745	69,895
Share of income (losses) from operating limited partnerships		0	0
Expenses and loss
Fund management fee		145,085	141,801
Amortization		0	0
General and administrative expenses		14,457	15,289
Professional fees		16,626	15,839
Impairment loss		0	0
Operating expenses		176,168	172,929
NET INCOME (LOSS)		(120,423)	(103,034)
Net income (loss) allocated to general partner		(1,204)	(1,030)
Net income (loss) allocated to limited partners		$ (119,219)	$ (102,004)
Net income (loss) per BAC (in dollars per unit)		$ (0.05)	$ (0.04)
Series Thirty Nine [Member]
Income
Interest income		$ 316	$ 302
Miscellaneous		11,975	12,956
Revenues		12,291	13,258
Share of income (losses) from operating limited partnerships	[18]	29,999	0
Expenses and loss
Fund management fee		125,063	119,052
Amortization		0	0
General and administrative expenses		13,397	14,318
Professional fees		15,891	15,484
Impairment loss		0	0
Operating expenses		154,351	148,854
NET INCOME (LOSS)		(112,061)	(135,596)
Net income (loss) allocated to general partner		(1,121)	(1,356)
Net income (loss) allocated to limited partners		$ (110,940)	$ (134,240)
Net income (loss) per BAC (in dollars per unit)		$ (0.05)	$ (0.06)
Series Forty [Member]
Income
Interest income		$ 78	$ 79
Miscellaneous		10,726	8,278
Revenues		10,804	8,357
Share of income (losses) from operating limited partnerships		0	0
Expenses and loss
Fund management fee		185,409	178,426
Amortization		0	0
General and administrative expenses		14,930	15,797
Professional fees		20,236	22,069
Impairment loss		0	0
Operating expenses		220,575	216,292
NET INCOME (LOSS)		(209,771)	(207,935)
Net income (loss) allocated to general partner		(2,098)	(2,079)
Net income (loss) allocated to limited partners		$ (207,673)	$ (205,856)
Net income (loss) per BAC (in dollars per unit)		$ (0.08)	$ (0.08)
Series Forty One [Member]
Income
Interest income		$ 459	$ 437
Miscellaneous		14,436	31,030
Revenues		14,895	31,467
Share of income (losses) from operating limited partnerships	[19]	0	52,000
Expenses and loss
Fund management fee		219,433	199,676
Amortization		0	0
General and administrative expenses		16,613	19,120
Professional fees		24,884	30,074
Impairment loss		0	0
Operating expenses		260,930	248,870
NET INCOME (LOSS)		(246,035)	(165,403)
Net income (loss) allocated to general partner		(2,460)	(1,654)
Net income (loss) allocated to limited partners		$ (243,575)	$ (163,749)
Net income (loss) per BAC (in dollars per unit)		$ (0.08)	$ (0.06)
Series Forty Two [Member]
Income
Interest income		$ 373	$ 392
Miscellaneous		50,424	40,591
Revenues		50,797	40,983
Share of income (losses) from operating limited partnerships	[20]	103,508	(102,342)
Expenses and loss
Fund management fee		163,766	185,435
Amortization		0	69,160
General and administrative expenses		16,143	20,602
Professional fees		31,130	29,111
Impairment loss		0	212,553
Operating expenses		211,039	516,861
NET INCOME (LOSS)		(56,734)	(578,220)
Net income (loss) allocated to general partner		(567)	(5,782)
Net income (loss) allocated to limited partners		$ (56,167)	$ (572,438)
Net income (loss) per BAC (in dollars per unit)		$ (0.02)	$ (0.21)
Series Forty Three [Member]
Income
Interest income		$ 427	$ 479
Miscellaneous		62,080	35,722
Revenues		62,507	36,201
Share of income (losses) from operating limited partnerships		(47,235)	(280,816)
Expenses and loss
Fund management fee		268,035	246,428
Amortization		66,792	66,792
General and administrative expenses		18,606	21,458
Professional fees		28,375	30,652
Impairment loss		268,187	972,475
Operating expenses		649,995	1,337,805
NET INCOME (LOSS)		(634,723)	(1,582,420)
Net income (loss) allocated to general partner		(6,347)	(15,824)
Net income (loss) allocated to limited partners		$ (628,376)	$ (1,566,596)
Net income (loss) per BAC (in dollars per unit)		$ (0.17)	$ (0.43)
Series Forty Four [Member]
Income
Interest income		$ 16	$ 227
Miscellaneous		584	4,696
Revenues		600	4,923
Share of income (losses) from operating limited partnerships		(118,343)	(270,876)
Expenses and loss
Fund management fee		206,520	224,950
Amortization		0	282,800
General and administrative expenses		14,832	21,675
Professional fees		20,276	37,930
Impairment loss		0	1,696,224
Operating expenses		241,628	2,263,579
NET INCOME (LOSS)		(359,371)	(2,529,532)
Net income (loss) allocated to general partner		(3,594)	(25,295)
Net income (loss) allocated to limited partners		$ (355,777)	$ (2,504,237)
Net income (loss) per BAC (in dollars per unit)		$ (0.13)	$ (0.93)
Series Forty Five [Member]
Income
Interest income		$ 104	$ 277
Miscellaneous		24,282	0
Revenues		24,386	277
Share of income (losses) from operating limited partnerships	[21]	(239,227)	(665,720)
Expenses and loss
Fund management fee		247,550	308,117
Amortization		0	17,816
General and administrative expenses		20,371	159,624
Professional fees		40,950	40,844
Impairment loss		918,818	2,293,749
Operating expenses		1,227,689	2,820,150
NET INCOME (LOSS)		(1,442,530)	(3,485,593)
Net income (loss) allocated to general partner		(14,425)	(34,856)
Net income (loss) allocated to limited partners		$ (1,428,105)	$ (3,450,737)
Net income (loss) per BAC (in dollars per unit)		$ (0.36)	$ (0.86)
Series Forty Six [Member]
Income
Interest income		$ 496	$ 450
Miscellaneous		0	0
Revenues		496	450
Share of income (losses) from operating limited partnerships		(699,351)	(917,882)
Expenses and loss
Fund management fee		226,805	212,997
Amortization		0	10,101
General and administrative expenses		16,663	19,020
Professional fees		25,477	24,384
Impairment loss		1,406,624	1,941,274
Operating expenses		1,675,569	2,207,776
NET INCOME (LOSS)		(2,374,424)	(3,125,208)
Net income (loss) allocated to general partner		(23,744)	(31,252)
Net income (loss) allocated to limited partners		$ (2,350,680)	$ (3,093,956)
Net income (loss) per BAC (in dollars per unit)		$ (0.79)	$ (1.04)
[1]	Includes $12,941,795 and $9,882,625, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[2]	Includes $70,580 and $722,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[3]	Includes $- and $79,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[4]	Includes $166,896 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[5]	Includes $426,346 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[6]	Includes $207,327 and $1,630,062, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[7]	Includes $1,295,124 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[8]	Includes $647,125 and $2,801,657, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[9]	Includes $237,896 and $2,508,394, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[10]	Includes $5,854,818 and $939,495, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[11]	Includes $278,493 and $344,656, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[12]	Includes $94,887 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[13]	Includes $2,840,263 and $624,556, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[14]	Includes $107,673 and $3,428, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[15]	Includes $53,079 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[16]	Includes $502,727 and $176,333, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[17]	Includes $25,054 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[18]	Includes $29,999 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[19]	Includes $- and $52,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[20]	Includes $103,508 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[21]	Includes $- and $1,044, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.

STATEMENTS OF OPERATIONS _Paren

STATEMENTS OF OPERATIONS [Parenthetical] - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Gain Loss On Disposition Of Investments	$ 12,941,795	$ 9,882,625
Series Twenty [Member]
Gain Loss On Disposition Of Investments	70,580	722,000
Series Twenty One [Member]
Gain Loss On Disposition Of Investments	0	79,000
Series Twenty Two [Member]
Gain Loss On Disposition Of Investments	166,896	0
Series Twenty Three [Member]
Gain Loss On Disposition Of Investments	426,346	0
Series Twenty Four [Member]
Gain Loss On Disposition Of Investments	207,327	1,630,062
Series Twenty Five [Member]
Gain Loss On Disposition Of Investments	1,295,124	0
Series Twenty Six [Member]
Gain Loss On Disposition Of Investments	647,125	2,801,657
Series Twenty Seven [Member]
Gain Loss On Disposition Of Investments	237,896	2,508,394
Series Twenty Eight [Member]
Gain Loss On Disposition Of Investments	5,854,818	939,495
Series Twenty Nine [Member]
Gain Loss On Disposition Of Investments	278,493	344,656
Series Thirty [Member]
Gain Loss On Disposition Of Investments	94,887	0
Series Thirty One [Member]
Gain Loss On Disposition Of Investments	2,840,263	624,556
Series Thirty Two [Member]
Gain Loss On Disposition Of Investments	107,673	3,428
Series Thirty Three [Member]
Gain Loss On Disposition Of Investments	53,079	0
Series Thirty Four [Member]
Gain Loss On Disposition Of Investments	502,727	176,333
Series Thirty Six [Member]
Gain Loss On Disposition Of Investments	25,054	0
Series Thirty Nine [Member]
Gain Loss On Disposition Of Investments	29,999	0
Series Forty One [Member]
Gain Loss On Disposition Of Investments	0	52,000
Series Forty Two [Member]
Gain Loss On Disposition Of Investments	103,508	0
Series Forty Five [Member]
Gain Loss On Disposition Of Investments	$ 0	$ 1,044

STATEMENTS OF CHANGES IN PARTNE

STATEMENTS OF CHANGES IN PARTNERS' CAPITAL (DEFICIT) - USD ($)	Total	Limited Partners [Member]	General Partner [Member]	Series Twenty [Member]	Series Twenty [Member]Limited Partners [Member]	Series Twenty [Member]General Partner [Member]	Series Twenty One [Member]	Series Twenty One [Member]Limited Partners [Member]	Series Twenty One [Member]General Partner [Member]	Series Twenty Two [Member]	Series Twenty Two [Member]Limited Partners [Member]	Series Twenty Two [Member]General Partner [Member]	Series Twenty Three [Member]	Series Twenty Three [Member]Limited Partners [Member]	Series Twenty Three [Member]General Partner [Member]	Series Twenty Four [Member]	Series Twenty Four [Member]Limited Partners [Member]	Series Twenty Four [Member]General Partner [Member]	Series Twenty Five [Member]	Series Twenty Five [Member]Limited Partners [Member]	Series Twenty Five [Member]General Partner [Member]	Series Twenty Six [Member]	Series Twenty Six [Member]Limited Partners [Member]	Series Twenty Six [Member]General Partner [Member]	Series Twenty Seven [Member]	Series Twenty Seven [Member]Limited Partners [Member]	Series Twenty Seven [Member]General Partner [Member]	Series Twenty Eight [Member]	Series Twenty Eight [Member]Limited Partners [Member]	Series Twenty Eight [Member]General Partner [Member]	Series Twenty Nine [Member]	Series Twenty Nine [Member]Limited Partners [Member]	Series Twenty Nine [Member]General Partner [Member]	Series Thirty [Member]	Series Thirty [Member]Limited Partners [Member]	Series Thirty [Member]General Partner [Member]	Series Thirty One [Member]	Series Thirty One [Member]Limited Partners [Member]	Series Thirty One [Member]General Partner [Member]	Series Thirty Two [Member]	Series Thirty Two [Member]Limited Partners [Member]	Series Thirty Two [Member]General Partner [Member]	Series Thirty Three [Member]	Series Thirty Three [Member]Limited Partners [Member]	Series Thirty Three [Member]General Partner [Member]	Series Thirty Four [Member]	Series Thirty Four [Member]Limited Partners [Member]	Series Thirty Four [Member]General Partner [Member]	Series Thirty Five [Member]	Series Thirty Five [Member]Limited Partners [Member]	Series Thirty Five [Member]General Partner [Member]	Series Thirty Six [Member]	Series Thirty Six [Member]Limited Partners [Member]	Series Thirty Six [Member]General Partner [Member]	Series Thirty Seven [Member]	Series Thirty Seven [Member]Limited Partners [Member]	Series Thirty Seven [Member]General Partner [Member]	Series Thirty Eight [Member]	Series Thirty Eight [Member]Limited Partners [Member]	Series Thirty Eight [Member]General Partner [Member]	Series Thirty Nine [Member]	Series Thirty Nine [Member]Limited Partners [Member]	Series Thirty Nine [Member]General Partner [Member]	Series Forty [Member]	Series Forty [Member]Limited Partners [Member]	Series Forty [Member]General Partner [Member]	Series Forty One [Member]	Series Forty One [Member]Limited Partners [Member]	Series Forty One [Member]General Partner [Member]	Series Forty Two [Member]	Series Forty Two [Member]Limited Partners [Member]	Series Forty Two [Member]General Partner [Member]	Series Forty Three [Member]	Series Forty Three [Member]Limited Partners [Member]	Series Forty Three [Member]General Partner [Member]	Series Forty Four [Member]	Series Forty Four [Member]Limited Partners [Member]	Series Forty Four [Member]General Partner [Member]	Series Forty Five [Member]	Series Forty Five [Member]Limited Partners [Member]	Series Forty Five [Member]General Partner [Member]	Series Forty Six [Member]	Series Forty Six [Member]Limited Partners [Member]	Series Forty Six [Member]General Partner [Member]
Partners' capital (deficit) at Mar. 31, 2013	$ (28,026,314)	$ (20,579,829)	$ (7,446,485)	$ (1,889,717)	$ (1,562,568)	$ (327,149)	$ (1,271,409)	$ (1,096,744)	$ (174,665)	$ (2,704,343)	$ (2,458,216)	$ (246,127)	$ (2,305,945)	$ (1,998,039)	$ (307,906)	$ (737,980)	$ (545,303)	$ (192,677)	$ 2,610,990	$ 2,842,324	$ (231,334)	$ (232,686)	$ 109,894	$ (342,580)	$ (1,383,745)	$ (1,163,460)	$ (220,285)	$ (1,228,275)	$ (872,244)	$ (356,031)	$ (3,436,118)	$ (3,063,110)	$ (373,008)	$ (1,392,803)	$ (1,151,819)	$ (240,984)	$ (2,740,879)	$ (2,334,212)	$ (406,667)	$ (2,581,725)	$ (2,149,545)	$ (432,180)	$ (1,688,935)	$ (1,446,266)	$ (242,669)	$ (3,567,686)	$ (3,231,619)	$ (336,067)	$ (1,953,310)	$ (1,651,752)	$ (301,558)	$ (669,655)	$ (484,295)	$ (185,360)	$ (1,792,935)	$ (1,559,442)	$ (233,493)	$ (1,376,911)	$ (1,144,857)	$ (232,054)	$ (1,268,209)	$ (1,059,085)	$ (209,124)	$ (2,523,804)	$ (2,273,622)	$ (250,182)	$ (2,720,991)	$ (2,444,612)	$ (276,379)	$ (1,226,131)	$ (972,931)	$ (253,200)	$ (297,642)	$ 26,856	$ (324,498)	$ 925,143	$ 1,153,340	$ (228,197)	$ 4,136,489	$ 4,448,786	$ (312,297)	$ 5,292,898	$ 5,502,712	$ (209,814)
Net income (loss)	(4,310,963)	(4,267,854)	(43,109)	606,391	600,327	6,064	3,069	3,038	31	(98,478)	(97,493)	(985)	(125,463)	(124,208)	(1,255)	1,625,695	1,609,438	16,257	(59,679)	(59,082)	(597)	2,736,763	2,709,395	27,368	2,385,674	2,361,817	23,857	992,304	982,381	9,923	68,179	67,497	682	(170,958)	(169,248)	(1,710)	337,127	333,756	3,371	(196,777)	(194,809)	(1,968)	(130,088)	(128,787)	(1,301)	(37,107)	(36,736)	(371)	(25,674)	(25,417)	(257)	(121,517)	(120,302)	(1,215)	(187,483)	(185,608)	(1,875)	(103,034)	(102,004)	(1,030)	(135,596)	(134,240)	(1,356)	(207,935)	(205,856)	(2,079)	(165,403)	(163,749)	(1,654)	(578,220)	(572,438)	(5,782)	(1,582,420)	(1,566,596)	(15,824)	(2,529,532)	(2,504,237)	(25,295)	(3,485,593)	(3,450,737)	(34,856)	(3,125,208)	(3,093,956)	(31,252)
Partners' capital (deficit) at Mar. 31, 2014	(32,337,277)	(24,847,683)	(7,489,594)	(1,283,326)	(962,241)	(321,085)	(1,268,340)	(1,093,706)	(174,634)	(2,802,821)	(2,555,709)	(247,112)	(2,431,408)	(2,122,247)	(309,161)	887,715	1,064,135	(176,420)	2,551,311	2,783,242	(231,931)	2,504,077	2,819,289	(315,212)	1,001,929	1,198,357	(196,428)	(235,971)	110,137	(346,108)	(3,367,939)	(2,995,613)	(372,326)	(1,563,761)	(1,321,067)	(242,694)	(2,403,752)	(2,000,456)	(403,296)	(2,778,502)	(2,344,354)	(434,148)	(1,819,023)	(1,575,053)	(243,970)	(3,604,793)	(3,268,355)	(336,438)	(1,978,984)	(1,677,169)	(301,815)	(791,172)	(604,597)	(186,575)	(1,980,418)	(1,745,050)	(235,368)	(1,479,945)	(1,246,861)	(233,084)	(1,403,805)	(1,193,325)	(210,480)	(2,731,739)	(2,479,478)	(252,261)	(2,886,394)	(2,608,361)	(278,033)	(1,804,351)	(1,545,369)	(258,982)	(1,880,062)	(1,539,740)	(340,322)	(1,604,389)	(1,350,897)	(253,492)	650,896	998,049	(347,153)	2,167,690	2,408,756	(241,066)
Net income (loss)	5,420,641	5,366,433	54,208	88,834	87,946	888	(46,655)	(46,188)	(467)	100,765	99,757	1,008	430,054	425,753	4,301	191,861	189,942	1,919	1,261,858	1,249,239	12,619	557,776	552,198	5,578	49,734	49,237	497	6,008,855	5,948,766	60,089	44,840	44,392	448	(935)	(926)	(9)	2,566,425	2,540,761	25,664	(149,466)	(147,971)	(1,495)	(32,528)	(32,203)	(325)	359,261	355,668	3,593	(196,280)	(194,317)	(1,963)	(100,022)	(99,022)	(1,000)	(157,664)	(156,087)	(1,577)	(120,423)	(119,219)	(1,204)	(112,061)	(110,940)	(1,121)	(209,771)	(207,673)	(2,098)	(246,035)	(243,575)	(2,460)	(56,734)	(56,167)	(567)	(634,723)	(628,376)	(6,347)	(359,371)	(355,777)	(3,594)	(1,442,530)	(1,428,105)	(14,425)	(2,374,424)	(2,350,680)	(23,744)
Partners' capital (deficit) at Mar. 31, 2015	$ (26,916,636)	$ (19,481,250)	$ (7,435,386)	$ (1,194,492)	$ (874,295)	$ (320,197)	$ (1,314,995)	$ (1,139,894)	$ (175,101)	$ (2,702,056)	$ (2,455,952)	$ (246,104)	$ (2,001,354)	$ (1,696,494)	$ (304,860)	$ 1,079,576	$ 1,254,077	$ (174,501)	$ 3,813,169	$ 4,032,481	$ (219,312)	$ 3,061,853	$ 3,371,487	$ (309,634)	$ 1,051,663	$ 1,247,594	$ (195,931)	$ 5,772,884	$ 6,058,903	$ (286,019)	$ (3,323,099)	$ (2,951,221)	$ (371,878)	$ (1,564,696)	$ (1,321,993)	$ (242,703)	$ 162,673	$ 540,305	$ (377,632)	$ (2,927,968)	$ (2,492,325)	$ (435,643)	$ (1,851,551)	$ (1,607,256)	$ (244,295)	$ (3,245,532)	$ (2,912,687)	$ (332,845)	$ (2,175,264)	$ (1,871,486)	$ (303,778)	$ (891,194)	$ (703,619)	$ (187,575)	$ (2,138,082)	$ (1,901,137)	$ (236,945)	$ (1,600,368)	$ (1,366,080)	$ (234,288)	$ (1,515,866)	$ (1,304,265)	$ (211,601)	$ (2,941,510)	$ (2,687,151)	$ (254,359)	$ (3,132,429)	$ (2,851,936)	$ (280,493)	$ (1,861,085)	$ (1,601,536)	$ (259,549)	$ (2,514,785)	$ (2,168,116)	$ (346,669)	$ (1,963,760)	$ (1,706,674)	$ (257,086)	$ (791,634)	$ (430,056)	$ (361,578)	$ (206,734)	$ 58,076	$ (264,810)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)		12 Months Ended
		Mar. 31, 2015		Mar. 31, 2014
Cash flows from operating activities
Net income (loss)		$ 5,420,641		$ (4,310,963)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[1]	(11,837,639)		(7,643,945)
Impairment loss		2,593,629		7,116,275
Distributions received from operating limited partnerships		103,773		113,637
Amortization		66,792		446,669
Changes in assets and liabilities
Other assets		(136,424)		(35,657)
Accounts payable and accrued expenses		22,219		(36,772)
Accounts payable - affiliates		2,058,807		(3,133,570)
Net cash provided by (used in) operating activities		(1,708,202)		(7,484,326)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		(374,399)
Proceeds from disposition of operating limited partnerships		12,631,500	[2]	10,499,552	[3]
Net cash provided by (used in) investing activities		12,631,500		10,125,153
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		10,923,298		2,640,827
Cash and cash equivalents, beginning		12,797,054		10,156,227
Cash and cash equivalents, ending		23,720,352		12,797,054
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		902
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		6,500		69,485
Series Twenty [Member]
Cash flows from operating activities
Net income (loss)		88,834		606,391
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[4]	(70,580)		(722,000)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		(20,000)
Accounts payable - affiliates		16,576		(539,749)
Net cash provided by (used in) operating activities		34,830		(675,358)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		70,580	[2]	722,000	[3]
Net cash provided by (used in) investing activities		70,580		722,000
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		105,410		46,642
Cash and cash equivalents, beginning		204,785		158,143
Cash and cash equivalents, ending		310,195		204,785
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Twenty One [Member]
Cash flows from operating activities
Net income (loss)		(46,655)		3,069
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		(79,000)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		5,000
Accounts payable - affiliates		57,300		(20,070)
Net cash provided by (used in) operating activities		10,645		(91,001)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		0		79,000	[3]
Net cash provided by (used in) investing activities		0		79,000
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		10,645		(12,001)
Cash and cash equivalents, beginning		116,749		128,750
Cash and cash equivalents, ending		127,394		116,749
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Twenty Two [Member]
Cash flows from operating activities
Net income (loss)		100,765		(98,478)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[6]	(166,896)		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		(82,281)		(26,305)
Net cash provided by (used in) operating activities		(148,412)		(124,783)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		166,896	[2]	0	[3]
Net cash provided by (used in) investing activities		166,896		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		18,484		(124,783)
Cash and cash equivalents, beginning		98,564		223,347
Cash and cash equivalents, ending		117,048		98,564
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Twenty Three [Member]
Cash flows from operating activities
Net income (loss)		430,054		(125,463)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[7]	(426,346)		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		(343,237)		71,819
Net cash provided by (used in) operating activities		(339,529)		(53,644)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		426,346	[2]	0
Net cash provided by (used in) investing activities		426,346		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		86,817		(53,644)
Cash and cash equivalents, beginning		118,542		172,186
Cash and cash equivalents, ending		205,359		118,542
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Twenty Four [Member]
Cash flows from operating activities
Net income (loss)		191,861		1,625,695
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[8]	(207,327)		(1,630,062)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		3,422
Accounts payable and accrued expenses		3,335		3,000
Accounts payable - affiliates		0		(2,468,363)
Net cash provided by (used in) operating activities		(12,131)		(2,466,308)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		127,287	[2]	1,630,062	[3]
Net cash provided by (used in) investing activities		127,287		1,630,062
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		115,156		(836,246)
Cash and cash equivalents, beginning		890,715		1,726,961
Cash and cash equivalents, ending		1,005,871		890,715
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Twenty Five [Member]
Cash flows from operating activities
Net income (loss)		1,261,858		(59,679)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[9]	(1,295,124)		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		7,726
Accounts payable and accrued expenses		0		(978)
Accounts payable - affiliates		0		0
Net cash provided by (used in) operating activities		(33,266)		(52,931)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		1,295,124	[2]	618,889	[3]
Net cash provided by (used in) investing activities		1,295,124		618,889
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		1,261,858		565,958
Cash and cash equivalents, beginning		2,550,061		1,984,103
Cash and cash equivalents, ending		3,811,919		2,550,061
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Twenty Six [Member]
Cash flows from operating activities
Net income (loss)		557,776		2,736,763
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[10]	(647,125)		(2,801,657)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		4,363
Accounts payable and accrued expenses		15,507		(2,500)
Accounts payable - affiliates		0		(499,347)
Net cash provided by (used in) operating activities		(73,842)		(562,378)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		576,832	[2]	2,801,657	[3]
Net cash provided by (used in) investing activities		576,832		2,801,657
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		502,990		2,239,279
Cash and cash equivalents, beginning		2,510,330		271,051
Cash and cash equivalents, ending		3,013,320		2,510,330
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Twenty Seven [Member]
Cash flows from operating activities
Net income (loss)		49,734		2,385,674
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[11]	(237,896)		(2,508,394)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		733
Accounts payable and accrued expenses		0		(7,500)
Accounts payable - affiliates		(44,238)		(1,559,279)
Net cash provided by (used in) operating activities		(232,400)		(1,688,766)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		234,376	[2]	2,508,394	[3]
Net cash provided by (used in) investing activities		234,376		2,508,394
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		1,976		819,628
Cash and cash equivalents, beginning		1,049,687		230,059
Cash and cash equivalents, ending		1,051,663		1,049,687
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		6,500		0
Series Twenty Eight [Member]
Cash flows from operating activities
Net income (loss)		6,008,855		992,304
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[12]	(5,854,818)		(939,495)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		1,567		733
Accounts payable and accrued expenses		(4,500)		7,500
Accounts payable - affiliates		(706,182)		(870,954)
Net cash provided by (used in) operating activities		(555,078)		(809,912)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		5,813,850	[2]	939,495	[3]
Net cash provided by (used in) investing activities		5,813,850		939,495
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		5,258,772		129,583
Cash and cash equivalents, beginning		515,862		386,279
Cash and cash equivalents, ending		5,774,634		515,862
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Twenty Nine [Member]
Cash flows from operating activities
Net income (loss)		44,840		68,179
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[13]	(278,493)		(344,656)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		1,500		0
Accounts payable - affiliates		230,779		75,854
Net cash provided by (used in) operating activities		(1,374)		(200,623)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		278,493	[2]	342,694	[3]
Net cash provided by (used in) investing activities		278,493		342,694
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		277,119		142,071
Cash and cash equivalents, beginning		224,155		82,084
Cash and cash equivalents, ending		501,274		224,155
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty [Member]
Cash flows from operating activities
Net income (loss)		(935)		(170,958)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[14]	(94,887)		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		143,019		155,148
Net cash provided by (used in) operating activities		47,197		(15,810)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		21,630	[2]	0
Net cash provided by (used in) investing activities		21,630		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		68,827		(15,810)
Cash and cash equivalents, beginning		253,948		269,758
Cash and cash equivalents, ending		322,775		253,948
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty One [Member]
Cash flows from operating activities
Net income (loss)		2,566,425		337,127
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[15]	(2,840,263)		(624,556)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		(2,257)		2,257
Accounts payable - affiliates		(310,268)		279,204
Net cash provided by (used in) operating activities		(586,363)		(5,968)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		2,840,263	[2]	624,556	[3]
Net cash provided by (used in) investing activities		2,840,263		624,556
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		2,253,900		618,588
Cash and cash equivalents, beginning		852,580		233,992
Cash and cash equivalents, ending		3,106,480		852,580
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty Two [Member]
Cash flows from operating activities
Net income (loss)		(149,466)		(196,777)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[16]	(107,673)		(3,428)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		993		0
Accounts payable - affiliates		194,588		270,411
Net cash provided by (used in) operating activities		(61,558)		70,206
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		(100,590)
Proceeds from disposition of operating limited partnerships		105,416	[2]	3,428	[3]
Net cash provided by (used in) investing activities		105,416		(97,162)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		43,858		(26,956)
Cash and cash equivalents, beginning		310,949		337,905
Cash and cash equivalents, ending		354,807		310,949
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		69,485
Series Thirty Three [Member]
Cash flows from operating activities
Net income (loss)		(32,528)		(130,088)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[17]	(53,079)		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		650		0
Accounts payable - affiliates		118,662		123,408
Net cash provided by (used in) operating activities		33,705		(6,680)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		53,079	[2]	0
Net cash provided by (used in) investing activities		53,079		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		86,784		(6,680)
Cash and cash equivalents, beginning		194,920		201,600
Cash and cash equivalents, ending		281,704		194,920
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty Four [Member]
Cash flows from operating activities
Net income (loss)		359,261		(37,107)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[18]	(502,727)		(176,333)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		2,802		3,000
Accounts payable - affiliates		176,928		269,332
Net cash provided by (used in) operating activities		36,264		58,892
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		502,727	[2]	176,333	[3]
Net cash provided by (used in) investing activities		502,727		176,333
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		538,991		235,225
Cash and cash equivalents, beginning		299,036		63,811
Cash and cash equivalents, ending		838,027		299,036
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty Five [Member]
Cash flows from operating activities
Net income (loss)		(196,280)		(25,674)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		0		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		1,500		0
Accounts payable - affiliates		148,216		202,082
Net cash provided by (used in) operating activities		(46,564)		176,408
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		0	[2]	0
Net cash provided by (used in) investing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(46,564)		176,408
Cash and cash equivalents, beginning		278,190		101,782
Cash and cash equivalents, ending		231,626		278,190
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty Six [Member]
Cash flows from operating activities
Net income (loss)		(100,022)		(121,517)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[19]	(25,054)		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		82,426		(867,520)
Net cash provided by (used in) operating activities		(42,650)		(989,037)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		25,054	[2]	0
Net cash provided by (used in) investing activities		25,054		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(17,596)		(989,037)
Cash and cash equivalents, beginning		448,179		1,437,216
Cash and cash equivalents, ending		430,583		448,179
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty Seven [Member]
Cash flows from operating activities
Net income (loss)		(157,664)		(187,483)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		0		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		1,024		0
Accounts payable - affiliates		196,940		204,864
Net cash provided by (used in) operating activities		40,300		17,381
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		0	[2]	0
Net cash provided by (used in) investing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		40,300		17,381
Cash and cash equivalents, beginning		305,167		287,786
Cash and cash equivalents, ending		345,467		305,167
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty Eight [Member]
Cash flows from operating activities
Net income (loss)		(120,423)		(103,034)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		0		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		164,400		164,400
Net cash provided by (used in) operating activities		43,977		61,366
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		0		0
Net cash provided by (used in) investing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		43,977		61,366
Cash and cash equivalents, beginning		236,887		175,521
Cash and cash equivalents, ending		280,864		236,887
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty Nine [Member]
Cash flows from operating activities
Net income (loss)		(112,061)		(135,596)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[20]	(29,999)		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		134,085		136,800
Net cash provided by (used in) operating activities		(7,975)		1,204
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		29,999	[2]	0
Net cash provided by (used in) investing activities		29,999		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		22,024		1,204
Cash and cash equivalents, beginning		144,094		142,890
Cash and cash equivalents, ending		166,118		144,094
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Forty [Member]
Cash flows from operating activities
Net income (loss)		(209,771)		(207,935)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		0		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		210,791		212,501
Net cash provided by (used in) operating activities		1,020		4,566
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		0		0
Net cash provided by (used in) investing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		1,020		4,566
Cash and cash equivalents, beginning		96,711		92,145
Cash and cash equivalents, ending		97,731		96,711
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Forty One [Member]
Cash flows from operating activities
Net income (loss)		(246,035)		(165,403)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[21]	0		(52,000)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		237,564		185,732
Net cash provided by (used in) operating activities		(8,471)		(31,671)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		0		52,000	[3]
Net cash provided by (used in) investing activities		0		52,000
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(8,471)		20,329
Cash and cash equivalents, beginning		167,428		147,099
Cash and cash equivalents, ending		158,957		167,428
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Forty Two [Member]
Cash flows from operating activities
Net income (loss)		(56,734)		(578,220)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[22]	(103,508)		102,342
Impairment loss		0		212,553
Distributions received from operating limited partnerships		0		2,505
Amortization		0		69,160
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		1,665		0
Accounts payable - affiliates		248,290		198,700
Net cash provided by (used in) operating activities		89,713		7,040
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		63,548		0
Net cash provided by (used in) investing activities		63,548		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		153,261		7,040
Cash and cash equivalents, beginning		266,762		259,722
Cash and cash equivalents, ending		420,023		266,762
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Forty Three [Member]
Cash flows from operating activities
Net income (loss)		(634,723)		(1,582,420)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		47,235		280,816
Impairment loss		268,187		972,475
Distributions received from operating limited partnerships		16,140		48,527
Amortization		66,792		66,792
Changes in assets and liabilities
Other assets		(19,648)		(12,240)
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		306,780		306,780
Net cash provided by (used in) operating activities		50,763		80,730
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		(21,847)
Proceeds from disposition of operating limited partnerships		0		0
Net cash provided by (used in) investing activities		0		(21,847)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		50,763		58,883
Cash and cash equivalents, beginning		303,384		244,501
Cash and cash equivalents, ending		354,147		303,384
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Forty Four [Member]
Cash flows from operating activities
Net income (loss)		(359,371)		(2,529,532)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		118,343		270,876
Impairment loss		0		1,696,224
Distributions received from operating limited partnerships		0		0
Amortization		0		282,800
Changes in assets and liabilities
Other assets		(118,343)		(40,394)
Accounts payable and accrued expenses		0		(21,551)
Accounts payable - affiliates		330,753		289,848
Net cash provided by (used in) operating activities		(28,618)		(51,729)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		(251,962)
Proceeds from disposition of operating limited partnerships		0		0	[3]
Net cash provided by (used in) investing activities		0		(251,962)
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(28,618)		(303,691)
Cash and cash equivalents, beginning		38,362		342,053
Cash and cash equivalents, ending		9,744		38,362
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		902
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Forty Five [Member]
Cash flows from operating activities
Net income (loss)		(1,442,530)		(3,485,593)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[23]	239,227		665,720
Impairment loss		918,818		2,293,749
Distributions received from operating limited partnerships		8,342		41,988
Amortization		0		17,816
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		(5,000)
Accounts payable - affiliates		297,388		321,606
Net cash provided by (used in) operating activities		21,245		(149,714)
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		0		1,044	[3]
Net cash provided by (used in) investing activities		0		1,044
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		21,245		(148,670)
Cash and cash equivalents, beginning		126,153		274,823
Cash and cash equivalents, ending		147,398		126,153
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Forty Six [Member]
Cash flows from operating activities
Net income (loss)		(2,374,424)		(3,125,208)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		699,351		917,882
Impairment loss		1,406,624		1,941,274
Distributions received from operating limited partnerships		79,291		20,617
Amortization		0		10,101
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		249,528		249,528
Net cash provided by (used in) operating activities		60,370		14,194
Cash flows from investing activities
Capital contributions paid to operating limited partnerships		0		0
Proceeds from disposition of operating limited partnerships		0		0
Net cash provided by (used in) investing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		60,370		14,194
Cash and cash equivalents, beginning		194,854		180,660
Cash and cash equivalents, ending		255,224		194,854
Supplemental schedule of noncash investing and financing activities
The fund has decreased its investments in operating limited partnerships and decreased its capital contribution obligation to operating limited partnerships for low-income tax credits not generated.		0		0
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		$ 0		$ 0
[1]	Includes $12,941,795 and $9,882,625, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[2]	Fund proceeds from disposition does not include the following amounts which were due to writeoffs of capital contribution payables of $1,293, $3,520, $40,968, $22,257 and $2,257, for Series 26, Series 27, Series 28, Series 30 and Series 32, respectively. As well as proceeds from disposition recorded as a receivable of $80,040, $69,000, $51,000 and $39,960, for Series 24, Series 26, Series 30 and Series 42, respectively.
[3]	Fund proceeds from disposition include $618,889 recorded as a receivable as of March 31, 2013, for Series 25. Proceeds from disposition does not include $1,962 which was due to a writeoff of capital contribution payable for Series 29.
[4]	Includes $70,580 and $722,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[5]	Includes $- and $79,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[6]	Includes $166,896 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[7]	Includes $426,346 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[8]	Includes $207,327 and $1,630,062, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[9]	Includes $1,295,124 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[10]	Includes $647,125 and $2,801,657, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[11]	Includes $237,896 and $2,508,394, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[12]	Includes $5,854,818 and $939,495, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[13]	Includes $278,493 and $344,656, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[14]	Includes $94,887 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[15]	Includes $2,840,263 and $624,556, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[16]	Includes $107,673 and $3,428, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[17]	Includes $53,079 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[18]	Includes $502,727 and $176,333, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[19]	Includes $25,054 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[20]	Includes $29,999 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[21]	Includes $- and $52,000, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[22]	Includes $103,508 and $-, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.
[23]	Includes $- and $1,044, respectively, in 2015 and 2014 from gain on disposal of operating limited partnership.

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	NOTE A - ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Boston Capital Tax Credit Fund IV L.P. (the Partnership or Fund) was organized under the laws of the State of Delaware as of October 5, 1993, for the purpose of acquiring, holding, and disposing of limited partnership interests in operating limited partnerships which acquire, develop, rehabilitate, operate and own newly-constructed, existing or rehabilitated apartment complexes which qualify for the Low-Income Housing Tax Credit established by the Tax Reform Act of 1986. Accordingly, the apartment complexes are restricted as to rent charges and operating methods. Certain of the apartment complexes may also qualify for the Historic Rehabilitation Tax Credit for their rehabilitation of certified historic structures and are subject to the provisions of the Internal Revenue Code relating to the Rehabilitation Investment Credit. The general partner of the fund is Boston Capital Associates IV L.P. and the limited partner is BCTC IV Assignor Corp. (the assignor limited partner). In accordance with the limited partnership agreement, profits, losses, and cash flow (subject to certain priority allocations and distributions) and tax credits are allocated 99 1 Pursuant to the Securities Act of 1933, the fund filed a Form S-11 Registration Statement with the Securities and Exchange Commission, effective December 16, 1993, which covered the offering (the Public Offering) of the beneficial assignee certificates (BACs) representing assignments of units of the beneficial interest of the limited partnership interest of the assignor limited partner. The fund has registered 101,500,000 10 Issued Outstanding 2015 2014 2015 2014 Series 20 3,866,700 3,866,700 3,857,700 3,864,700 Series 21 1,892,700 1,892,700 1,888,200 1,888,200 Series 22 2,564,400 2,564,400 2,560,800 2,561,400 Series 23 3,336,727 3,336,727 3,333,227 3,336,227 Series 24 2,169,878 2,169,878 2,162,378 2,168,878 Series 25 3,026,109 3,026,109 3,024,509 3,025,609 Series 26 3,995,900 3,995,900 3,990,700 3,995,200 Series 27 2,460,700 2,460,700 2,459,700 2,460,700 Series 28 4,000,738 4,000,738 3,998,738 3,999,738 Series 29 3,991,800 3,991,800 3,989,500 3,991,300 Series 30 2,651,000 2,651,000 2,643,000 2,651,000 Series 31 4,417,857 4,417,857 4,409,757 4,415,757 Series 32 4,754,198 4,754,198 4,748,198 4,751,198 Series 33 2,636,533 2,636,533 2,635,533 2,635,533 Series 34 3,529,319 3,529,319 3,523,219 3,528,319 Series 35 3,300,463 3,300,463 3,295,763 3,298,763 Series 36 2,106,838 2,106,838 2,102,504 2,104,504 Series 37 2,512,500 2,512,500 2,512,500 2,512,500 Series 38 2,543,100 2,543,100 2,543,100 2,543,100 Series 39 2,292,151 2,292,151 2,291,151 2,292,151 Series 40 2,630,256 2,630,256 2,628,756 2,630,256 Series 41 2,891,626 2,891,626 2,891,626 2,891,626 Series 42 2,744,262 2,744,262 2,744,262 2,744,262 Series 43 3,637,987 3,637,987 3,637,987 3,637,987 Series 44 2,701,973 2,701,973 2,701,973 2,701,973 Series 45 4,014,367 4,014,367 4,014,367 4,014,367 Series 46 2,980,998 2,980,998 2,979,998 2,980,998 83,651,080 83,651,080 83,569,146 83,626,246 The Fund accounts for its investments in operating limited partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each operating limited partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes the individual operating limited partnership’s losses only to the extent that the Fund’s share of losses from the operating limited partnerships does not exceed the carrying amount of its investment and its advances to operating limited partnerships. Unrecognized losses are suspended and offset against future individual operating limited partnership income. After the investment account is reduced to zero, receivables due from the operating limited partnerships are decreased by the partnership’s share of losses and, accordingly, a valuation allowance is recorded against the receivables. Accordingly, the Fund recorded a valuation allowance of $ 709,402 571,985 The Fund reviews its investment in operating limited partnerships for impairment whenever events or changes in circumstances indicate that the carrying amount of such investments may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the investment to the sum of the total amount of the remaining tax credits and the estimated residual value of the investment. The Fund also evaluates its intangibles for impairment in connection with its investments in operating limited partnerships. Impairment losses have been recognized for the years ended March 31, 2015 and 2014 of $ 2,593,629 7,116,275 Capital contributions to operating limited partnerships are adjusted by tax credit adjusters. Tax credit adjusters are defined as adjustments to operating limited partnership capital contributions due to reductions in actual tax credits from those originally projected. The Fund records tax credit adjusters as a reduction in investments in operating limited partnerships and capital contributions payable. The operating limited partnerships maintain their financial statements based on a calendar year and the fund utilizes a March 31 year end. The Fund records losses and income from the operating limited partnerships on a calendar year basis which is not materially different from losses and income generated if the operating limited partnerships utilized a March 31 year end. The Fund records capital contributions payable to the operating limited partnerships once there is a binding obligation to fund a specified amount. The operating limited partnerships record capital contributions from the fund when received. Prior to January 1, 1999, the Fund recorded acquisition costs as an increase in its investments in operating limited partnerships. These costs were amortized by the operating limited partnerships over 27.5 In accordance with the accounting guidance for the consolidation of variable interest entities, the Fund determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party is required to consolidate the VIE. The Fund determines whether an entity is a VIE and whether it is the primary beneficiary at the date of initial involvement with the entity. The Fund reassesses whether it is the primary beneficiary of a VIE on an ongoing basis based on changes in facts and circumstances. In determining whether it is the primary beneficiary, the Partnership considers the purpose and activities of the VIE, including the variability and related risks the VIE incurs and transfers to other entities and their related parties. These factors are considered in determining whether the Fund has the power to direct activities of the VIE that most significantly impact the VIE’s economic performance and whether the Fund also has the obligation to absorb losses of or receive benefits from the VIE that could be potentially significant to the VIE. If the Fund determines that it is the primary beneficiary of the VIE, the VIE is consolidated within the Partnership’s financial statements. Based on this guidance, the operating limited partnerships in which the Fund invests meet the definition of a VIE. However, management does not consolidate the Fund’s interests in these VIEs under this guidance, as it is not considered to be the primary beneficiary. The Fund currently records the amount of its investment in these operating limited partnerships as an asset on its balance sheets, recognizes its share of the operating limited partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Fund’s balance in investment in operating limited partnerships, advances to operating limited partnerships, plus the risk of recapture of tax credits previously recognized on these investments, represents its maximum exposure to loss. The Fund’s exposure to loss on these operating limited partnerships is mitigated by the condition and financial performance of the underlying properties as well as the strength of the operating limited partnerships' general partners and their guarantee against credit recapture. In February, 2015, the FASB issued ASU No. 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis”. This will improve certain areas of consolidation guidance for reporting organizations that are required to evaluate whether to consolidate certain legal entities such as limited partnerships, limited liability corporations, and securitization structures. ASU 2015-02 simplified and improves GAAP by: eliminating the presumption that a general partner should consolidate a limited partnership, eliminating the indefinite deferral of FASB Statement No. 167, thereby reducing the number of Variable Interest Entity (VIE) consolidation models from four to two (including the limited partnership consolidation model), and clarifying when fees paid to a decision maker should be a factor to include in the consolidation of VIEs. ASU 2015-02 will be effective for periods beginning after December 15, 2015. The Fund is currently evaluating the potential impact of the adoption of this guidance on its financial statements. Deferred Acquisition Costs Acquisition costs were amortized on the straight-line method over 27.5 years. As of March 31, 2015 and 2014, an impairment loss of $ 133,584 1,139,623 Accumulated Accumulated Acquisition Costs Acquisition Costs Remaining Life 2015 2014 2015 2014 Years Series 20 $ - $ - $ - $ - - Series 21 - - - - - Series 22 - - - - - Series 23 - - - - - Series 24 - - - - - Series 25 - - - - - Series 26 - - - - - Series 27 - - - - - Series 28 - - - - - Series 29 - - - - - Series 30 - - - - - Series 31 - - - - - Series 32 - - - - - Series 33 - - - - - Series 34 - - - - - Series 35 - - - - - Series 36 - - - - - Series 37 - - - - - Series 38 - - - - - Series 39 - - - - - Series 40 - - - - - Series 41 - - - - - Series 42 - - - 207,482 - Series 43 - 133,584 133,584 - - Series 44 - - - 848,390 - Series 45 - - - 53,446 - Series 46 - - - 30,305 - $ - $ 133,584 $ 133,584 $ 1,139,623 The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The funds’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2011 remain open. Cash equivalents include money market accounts having original maturities at date of acquisition of three months or less. The carrying value approximates fair value because of the short maturity of these instruments. For financial reporting purposes, the fund uses a March 31 year end, whereas for income tax reporting purposes, the fund uses a calendar year. The operating limited partnerships use a calendar year for both financial and income tax reporting. Net loss per beneficial assignee certificate unit is calculated based upon the weighted average number of units outstanding during the year or period. 2015 2014 Series 20 3,862,950 3,865,450 Series 21 1,888,200 1,890,075 Series 22 2,561,250 2,563,650 Series 23 3,335,477 3,336,602 Series 24 2,167,253 2,169,628 Series 25 3,025,334 3,025,609 Series 26 3,994,075 3,995,200 Series 27 2,460,450 2,460,700 Series 28 3,999,488 4,000,113 Series 29 3,990,850 3,991,675 Series 30 2,649,000 2,651,000 Series 31 4,414,257 4,417,332 Series 32 4,750,448 4,753,240 Series 33 2,635,533 2,635,533 Series 34 3,527,044 3,529,069 Series 35 3,298,013 3,300,038 Series 36 2,104,004 2,106,255 Series 37 2,512,500 2,512,500 Series 38 2,543,100 2,543,100 Series 39 2,291,901 2,292,151 Series 40 2,629,881 2,630,256 Series 41 2,891,626 2,891,626 Series 42 2,744,262 2,744,262 Series 43 3,637,987 3,637,987 Series 44 2,701,973 2,701,973 Series 45 4,014,367 4,014,367 Series 46 2,980,748 2,980,998 83,611,971 83,640,389 The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE B - RELATED PARTY TRANSACTIONS During the years ended March 31, 2015 and 2014, the Fund entered into several transactions with various affiliates of the general partner, including Boston Capital Partners, Inc. (BCP), Boston Capital Services, Inc. (BCS), Boston Capital Holdings Limited Partnership (BCHLP) and Boston Capital Asset Management Limited Partnership (BCAM), as follows: The Fund incurred a fund management fee to Boston Capital Asset Management Limited Partnership in an amount equal to .5 percent of the aggregate cost of the apartment complexes owned by the Operating Partnerships, less the amount of various asset management and reporting fees paid by the Operating Partnerships. 2015 Gross Fund Asset Management Fund Management Fee net Series 20 $ 66,576 $ 123,117 $ (56,541) Series 21 57,300 37,051 20,249 Series 22 59,835 27,311 32,524 Series 23 83,109 115,250 (32,141) Series 24 64,002 83,730 (19,728) Series 25 27,661 8,260 19,401 Series 26 152,491 111,234 41,257 Series 27 163,014 22,076 140,938 Series 28 173,354 93,978 79,376 Series 29 230,779 47,727 183,052 Series 30 143,019 81,311 61,708 Series 31 294,288 66,713 227,575 Series 32 256,588 23,342 233,246 Series 33 118,662 59,633 59,029 Series 34 226,928 100,863 126,065 Series 35 198,216 24,985 173,231 Series 36 132,480 14,079 118,401 Series 37 196,940 43,500 153,440 Series 38 164,400 19,315 145,085 Series 39 134,085 9,022 125,063 Series 40 200,016 14,607 185,409 Series 41 237,564 18,131 219,433 Series 42 248,290 84,524 163,766 Series 43 306,780 38,745 268,035 Series 44 254,628 48,108 206,520 Series 45 283,200 35,650 247,550 Series 46 249,528 22,723 226,805 $ 4,723,733 $ 1,374,985 $ 3,348,748 2014 Gross Fund Asset Management Fund Management Fee Series 20 $ 88,653 $ 11,304 $ 77,349 Series 21 58,930 3,676 55,254 Series 22 64,070 5,000 59,070 Series 23 90,719 6,500 84,219 Series 24 91,732 111,298 (19,566) Series 25 47,508 9,612 37,896 Series 26 208,009 187,315 20,694 Series 27 204,780 78,159 126,621 Series 28 277,316 120,474 156,842 Series 29 307,485 59,597 247,888 Series 30 155,148 19,861 135,287 Series 31 329,204 62,574 266,630 Series 32 271,860 61,166 210,694 Series 33 123,408 16,389 107,019 Series 34 256,596 17,321 239,275 Series 35 202,082 52,603 149,479 Series 36 132,480 19,023 113,457 Series 37 204,864 20,389 184,475 Series 38 164,400 22,599 141,801 Series 39 136,800 17,748 119,052 Series 40 200,016 21,590 178,426 Series 41 237,732 38,056 199,676 Series 42 248,700 63,265 185,435 Series 43 306,780 60,352 246,428 Series 44 277,353 52,403 224,950 Series 45 363,051 54,934 308,117 Series 46 249,528 36,531 212,997 $ 5,299,204 $ 1,229,739 $ 4,069,465 All fund management fees will be paid, without interest, from available cash flow or the proceeds of sales or refinancing of the partnership's interests in operating limited partnerships. As of March 31, 2015 and 2014, total fund management fees accrued were $ 50,628,768 48,671,049 2015 2014 Series 20 $ 50,000 $ 628,402 Series 21 - 79,000 Series 22 142,116 90,375 Series 23 426,346 18,900 Series 24 64,002 2,560,095 Series 25 27,661 47,508 Series 26 152,491 707,356 Series 27 207,252 1,764,059 Series 28 879,536 1,148,270 Series 29 - 231,631 Series 30 - - Series 31 604,556 50,000 Series 32 62,000 1,449 Series 33 - - Series 34 50,000 - Series 35 50,000 - Series 36 50,054 1,000,000 Series 37 - - Series 38 - - Series 39 - - Series 40 - - Series 41 - 52,000 Series 42 - 50,000 Series 43 - - Series 44 - - Series 45 - 50,442 Series 46 - - $ 2,766,014 $ 8,479,487 An affiliate of the general partner of the Fund has advanced funds to pay some operating expenses of the fund, and to make advances and/or loans to operating limited partnerships. These advances are included in accounts payable to affiliates. 2015 2014 Series 20 $ - $ - Series 21 - - Series 22 - - Series 23 - - Series 24 - - Series 25 - - Series 26 - - Series 27 - - Series 28 - - Series 29 - - Series 30 - - Series 31 - - Series 32 - - Series 33 54,660 54,660 Series 34 133,578 133,578 Series 35 - - Series 36 - - Series 37 - - Series 38 - - Series 39 220,455 220,455 Series 40 370,404 359,629 Series 41 359,757 359,757 Series 42 221,615 221,615 Series 43 - - Series 44 88,620 12,495 Series 45 23,185 8,997 Series 46 - - $ 1,472,274 $ 1,371,186 During the year ended March 31, 2015, $ 10,775 76,125 14,188 12,736 12,485 12,495 8,997 2015 2014 Series 20 $ 11,573 $ 13,320 Series 21 8,823 10,180 Series 22 10,045 11,792 Series 23 11,378 13,081 Series 24 10,985 11,458 Series 25 11,555 12,154 Series 26 14,657 16,057 Series 27 11,275 11,979 Series 28 12,468 14,353 Series 29 12,872 14,663 Series 30 11,064 12,284 Series 31 13,474 15,196 Series 32 12,697 14,268 Series 33 9,883 11,031 Series 34 11,371 12,736 Series 35 10,999 12,216 Series 36 9,543 10,822 Series 37 9,561 10,690 Series 38 10,049 11,184 Series 39 9,468 10,889 Series 40 10,775 12,485 Series 41 11,646 14,228 Series 42 11,625 16,252 Series 43 12,922 15,570 Series 44 10,125 12,495 Series 45 14,188 17,433 Series 46 11,581 13,750 $ 306,602 $ 352,566 Accounts payable - affiliates at March 31, 2015 and 2014 represents general and administrative expenses, fund management fees, and commissions which are payable to Boston Capital Partners, Inc., Boston Capital Holdings Limited Partnership, Boston Capital Services, Inc., and Boston Capital Asset Management Limited Partnership.

INVESTMENTS IN OPERATING LIMITE

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	12 Months Ended
	Mar. 31, 2015
Investments In Operating Partnerships [Abstract]
Equity Method Investments Disclosure [Text Block]	NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS At March 31, 2015 and 2014, the fund has limited partnership interests in operating limited partnerships, which own or are constructing or rehabilitating operating apartment complexes. 2015 2014 Series 20 4 8 Series 21 4 4 Series 22 6 8 Series 23 9 11 Series 24 6 7 Series 25 4 6 Series 26 17 24 Series 27 7 10 Series 28 11 19 Series 29 10 17 Series 30 11 16 Series 31 19 22 Series 32 11 14 Series 33 6 8 Series 34 9 12 Series 35 9 10 Series 36 9 9 Series 37 6 7 Series 38 10 10 Series 39 9 9 Series 40 16 16 Series 41 19 19 Series 42 20 21 Series 43 23 23 Series 44 8 8 Series 45 28 28 Series 46 15 15 306 361 Operating Partnership Sale of Underlying Partnership Proceeds Gain on Series 20 4 - $ 70,580 $ 70,580 Series 22 1 1 166,896 166,896 Series 23 1 1 426,346 426,346 Series 24 - 1 127,287 207,327 Series 25 2 - 1,295,124 1,295,124 Series 26 5 2 576,832 647,125 Series 27 3 - 234,376 237,896 Series 28 8 - 5,813,850 5,854,818 Series 29 7 - 278,493 278,493 Series 30 5 - 21,630 94,887 Series 31 2 1 2,840,263 2,840,263 Series 32 3 - 105,416 107,673 Series 33 2 - 53,079 53,079 Series 34 3 - 502,727 502,727 Series 35 1 - - - Series 36 - - 25,054 25,054 Series 37 1 - - - Series 39 - - 29,999 29,999 Series 42 - 1 63,548 103,508 Total 48 7 $ 12,631,500 $ 12,941,795 * Fund proceeds from disposition does not include the following amounts which were due to writeoffs of capital contribution payables of $ 1,293 3,520 40,968 22,257 2,257 80,040 69,000 51,000 39,960 During the year ended March 31, 2014 the Fund disposed of thirty eight Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2014 is as follows. Operating Partnership Sale of Underlying Partnership Proceeds Gain on Series 20 3 - $ 722,000 $ 722,000 Series 21 1 - 79,000 79,000 Series 22 2 - - - Series 24 3 3 1,630,062 1,630,062 Series 25 1 - 618,889 - Series 26 1 6 2,801,657 2,801,657 Series 27 2 1 2,508,394 2,508,394 Series 28 1 - 939,495 939,495 Series 29 2 2 342,694 344,656 Series 31 3 - 624,556 624,556 Series 32 1 - 3,428 3,428 Series 34 1 - 176,333 176,333 Series 41 1 - 52,000 52,000 Series 44 - 2 - - Series 45 1 1 1,044 1,044 Total 23 15 $ 10,499,552 $ 9,882,625 * Fund proceeds from disposition include $ 618,889 1,962 Under the terms of the Fund’s investment in each operating limited partnership, the Fund is required to make capital contributions to the operating limited partnerships. These contributions are payable in installments over several years upon each operating limited partnership achieving specified levels of construction or operations. 2015 2014 Series 20 $ - $ - Series 21 - - Series 22 9,352 9,352 Series 23 - - Series 24 - - Series 25 - - Series 26 - 1,293 Series 27 - 10,020 Series 28 - 40,968 Series 29 8,235 8,235 Series 30 105,139 127,396 Series 31 66,294 66,294 Series 32 1,229 3,486 Series 33 69,154 69,154 Series 34 - - Series 35 - - Series 36 - - Series 37 138,438 138,438 Series 38 - - Series 39 - - Series 40 102 102 Series 41 100 100 Series 42 73,433 73,433 Series 43 99,265 99,265 Series 44 - - Series 45 16,724 16,724 Series 46 - - $ 587,465 $ 664,260 Total Series 20 Series 21 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 362,424,465 $ 1,510,993 $ 3,570,455 Acquisition costs of operating limited partnerships 16,569,094 215,748 590,143 Cumulative distributions from operating limited partnerships (2,828,871) (7,394) (22,441) Cumulative impairment loss in investments in operating limited partnerships (188,464,989) (409,509) (118,301) Cumulative losses from operating limited partnerships (185,900,981) (1,309,838) (4,019,856) Investments in operating limited partnerships per balance sheet 1,798,718 - - Total Series 20 Series 21 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (2,042,656) - - The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (3,535,753) - - 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). 755,788 62,488 221,074 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (77,225,748) (878,598) (2,591,698) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,120,407 6,576 - Cumulative impairment loss in investments in operating limited partnerships 188,464,989 409,509 118,301 Other (1,748,455) (11,516) (171,733) Equity per operating limited partnerships’ combined financial statements $ 107,587,290 $ (411,541) $ (2,424,056) The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 22 Series 23 Series 24 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 3,263,490 $ 8,266,057 $ 2,879,744 Acquisition costs of operating limited partnerships 400,455 1,233,111 310,375 Cumulative distributions from operating limited partnerships - - (34,932) Cumulative impairment loss in investments in operating limited partnerships (1,289,080) (5,298,843) (1,151,381) Cumulative losses from operating limited partnerships (2,374,865) (4,200,325) (2,003,806) Investments in operating limited partnerships per balance sheet - - - Series 22 Series 23 Series 24 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (384,587) (11,581) (30,158) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (157,772) (62,597) (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). 15,621 10,974 841 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,689,653) (1,281,140) (1,941,970) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 34,901 6,688 Cumulative impairment loss in investments in operating limited partnerships 1,289,080 5,298,843 1,151,381 Other (85,707) (117,555) 122,471 Equity per operating limited partnerships’ combined financial statements $ (1,013,018) $ 3,871,845 $ (782,295) The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 25 Series 26 Series 27 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 1,438,868 $ 6,172,370 $ 8,111,853 Acquisition costs of operating limited partnerships 167,460 923,135 1,143,307 Cumulative distributions from operating limited partnerships (57,503) (45,647) (14,167) Cumulative impairment loss in investments in operating limited partnerships (1,345,945) (1,883,225) (4,004,265) Cumulative losses from operating limited partnerships (202,880) (5,166,633) (5,236,728) Investments in operating limited partnerships per balance sheet - - - Series 25 Series 26 Series 27 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). - (51,000) (39,446) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - (59,837) (449,204) 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 57,289 195,417 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (273,564) (4,399,020) (1,526,506) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 171,816 - Cumulative impairment loss in investments in operating limited partnerships 1,345,945 1,883,225 4,004,265 Other (56,736) (99,200) (278,072) Equity per operating limited partnerships’ combined financial statements $ 1,046,884 $ (2,496,727) $ 1,906,454 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 28 Series 29 Series 30 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 10,960,734 $ 12,349,386 $ 9,309,581 Acquisition costs of operating limited partnerships 1,582,064 1,809,414 858,753 Cumulative distributions from operating limited partnerships (175,027) (14,324) (29,880) Cumulative impairment loss in investments in operating limited partnerships (4,790,458) (5,661,234) (4,610,342) Cumulative losses from operating limited partnerships (7,577,313) (8,483,242) (5,528,112) Investments in operating limited partnerships per balance sheet - - - Series 28 Series 29 Series 30 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (78,528) - (112,197) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (65,288) (596,128) (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). 64,727 39,537 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,269,083) (4,695,617) (2,524,000) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 7,039 1,092 Cumulative impairment loss in investments in operating limited partnerships 4,790,458 5,661,234 4,610,342 Other (151,455) (25,793) (11,648) Equity per operating limited partnerships’ combined financial statements $ 1,290,831 $ 390,272 $ 1,727,888 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 31 Series 32 Series 33 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 13,801,443 $ 25,861,866 $ 12,019,485 Acquisition costs of operating limited partnerships 1,979,717 3,319,960 950,957 Cumulative distributions from operating limited partnerships (31,404) (101,211) (30,285) Cumulative impairment loss in investments in operating limited partnerships (9,196,909) (13,359,327) (7,924,274) Cumulative losses from operating limited partnerships (6,552,847) (15,721,288) (5,015,883) Investments in operating limited partnerships per balance sheet - - - Series 31 Series 32 Series 33 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (47,462) (172,318) (179,468) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (77,600) (1,284,335) (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). 56,581 - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,913,882) (7,152,320) (2,003,965) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 8,501 38,357 9,684 Cumulative impairment loss in investments in operating limited partnerships 9,196,909 13,359,327 7,924,274 Other (38,300) 306,885 (28,967) Equity per operating limited partnerships’ combined financial statements $ 5,184,747 $ 5,095,596 $ 5,554,365 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 34 Series 35 Series 36 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 14,233,556 $ 18,025,083 $ 13,848,638 Acquisition costs of operating limited partnerships 1,084,495 - - Cumulative distributions from operating limited partnerships (20,308) (30,252) (116,200) Cumulative impairment loss in investments in operating limited partnerships (8,069,371) (9,244,266) (7,264,883) Cumulative losses from operating limited partnerships (7,228,372) (8,750,565) (6,467,555) Investments in operating limited partnerships per balance sheet - - - Series 34 Series 35 Series 36 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (38,698) - (14,791) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (288,550) - - 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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,231,532) (3,920,392) (2,224,599) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 78,017 1,370 Cumulative impairment loss in investments in operating limited partnerships 8,069,371 9,244,266 7,264,883 Other (187,689) 3,660 (123,183) Equity per operating limited partnerships’ combined financial statements $ 5,322,902 $ 5,405,551 $ 4,903,680 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 37 Series 38 Series 39 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 16,191,586 $ 18,852,167 $ 15,245,900 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (202,524) (531,129) (224,758) Cumulative impairment loss in investments in operating limited partnerships (7,792,558) (10,557,104) (7,444,160) Cumulative losses from operating limited partnerships (8,196,504) (7,763,934) (7,576,982) Investments in operating limited partnerships per balance sheet - - - Series 37 Series 38 Series 39 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (155,365) - - The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - 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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (6,493,889) (4,030,703) (4,373,718) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 289,911 59,461 279,219 Cumulative impairment loss in investments in operating limited partnerships 7,792,558 10,557,104 7,444,160 Other (99,062) (381,673) (96,276) Equity per operating limited partnerships’ combined financial statements $ 1,334,153 $ 6,204,189 $ 3,253,385 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 40 Series 41 Series 42 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 19,336,992 $ 17,319,216 $ 19,462,135 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (53,094) (58,012) (111,750) Cumulative impairment loss in investments in operating limited partnerships (10,641,244) (7,024,673) (10,714,201) Cumulative losses from operating limited partnerships (8,642,654) (10,236,531) (8,636,184) Investments in operating limited partnerships per balance sheet - - - Series 40 Series 41 Series 42 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (25,172) (33,807) (409,845) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - 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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,158,206) (2,647,711) (2,985,744) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 78,811 1,049 20,012 Cumulative impairment loss in investments in operating limited partnerships 10,641,244 7,024,673 10,714,201 Other (180,236) (270,738) 141,234 Equity per operating limited partnerships’ combined financial statements $ 8,356,441 $ 4,073,466 $ 7,479,858 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 43 Series 44 Series 45 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 26,617,048 $ 15,745,838 $ 25,706,915 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (353,944) (49,763) (313,429) Cumulative impairment loss in investments in operating limited partnerships (13,508,694) (6,482,162) (15,650,905) Cumulative losses from operating limited partnerships (12,754,410) (9,213,913) (8,904,476) Investments in operating limited partnerships per balance sheet - - 838,105 Series 43 Series 44 Series 45 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (121,319) - (129,725) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - 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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,046,309) (3,768,065) (868,202) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - - 23,309 Cumulative impairment loss in investments in operating limited partnerships 13,508,694 6,482,162 15,650,905 Other 179,574 (46,681) (58,263) Equity per operating limited partnerships’ combined financial statements $ 10,520,640 $ 2,667,416 $ 15,456,129 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 46 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 22,323,066 Acquisition costs of operating limited partnerships - Cumulative distributions from operating limited partnerships (199,493) Cumulative impairment loss in investments in operating limited partnerships (13,027,675) Cumulative losses from operating limited partnerships (8,135,285) Investments in operating limited partnerships per balance sheet 960,613 Series 46 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (7,189) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - 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). - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (335,662) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 4,594 Cumulative impairment loss in investments in operating limited partnerships 13,027,675 Other 18,204 Equity per operating limited partnerships’ combined financial statements $ 13,668,235 The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Total Series 20 Series 21 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 435,973,036 $ 5,333,121 $ 3,570,455 Acquisition costs of operating limited partnerships 25,929,137 719,243 590,143 Cumulative distributions from operating limited partnerships (3,187,008) (26,017) (22,441) Cumulative impairment loss in investments in operating limited partnerships (216,038,394) (1,333,677) (118,301) Cumulative losses from operating limited partnerships (237,348,070) (4,692,670) (4,019,856) Investments in operating limited partnerships per balance sheet 5,328,701 - - Total Series 20 Series 21 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (2,570,666) - - The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (4,142,502) - - 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 90,622 221,074 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (87,884,506) (3,054,043) (2,584,152) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,300,991 6,576 - Cumulative impairment loss in investments in operating limited partnerships 216,038,394 1,333,677 118,301 Other (2,313,297) (41,692) (170,410) Equity per operating limited partnerships’ combined financial statements $ 126,874,565 $ (1,664,860) $ (2,415,187) The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 22 Series 23 Series 24 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 3,854,180 $ 10,391,895 $ 4,404,391 Acquisition costs of operating limited partnerships 455,092 1,552,411 562,541 Cumulative distributions from operating limited partnerships - - (34,932) Cumulative impairment loss in investments in operating limited partnerships (1,618,823) (6,353,837) (1,636,215) Cumulative losses from operating limited partnerships (2,690,449) (5,590,469) (3,295,785) Investments in operating limited partnerships per balance sheet - - - Series 22 Series 23 Series 24 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (384,587) (11,581) (30,158) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (157,772) (62,597) (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). 25,824 54,934 841 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,708,122) (2,436,164) (2,148,403) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 34,901 6,688 Cumulative impairment loss in investments in operating limited partnerships 1,618,823 6,353,837 1,636,215 Other (86,354) (112,531) 128,312 Equity per operating limited partnerships’ combined financial statements $ (692,188) $ 3,820,799 $ (498,053) The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 25 Series 26 Series 27 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 3,805,566 $ 11,884,296 $ 10,048,578 Acquisition costs of operating limited partnerships 508,635 1,664,905 1,450,069 Cumulative distributions from operating limited partnerships (69,547) (69,380) (14,167) Cumulative impairment loss in investments in operating limited partnerships (3,245,521) (4,338,427) (4,558,902) Cumulative losses from operating limited partnerships (999,133) (9,141,394) (6,925,578) Investments in operating limited partnerships per balance sheet - - - Series 25 Series 26 Series 27 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). - (70,440) (286,388) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). - (59,837) (449,204) 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). 31,239 114,788 204,661 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (467,648) (5,296,972) (1,965,626) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 187,072 - Cumulative impairment loss in investments in operating limited partnerships 3,245,521 4,338,427 4,558,902 Other (66,326) (105,757) (276,370) Equity per operating limited partnerships’ combined financial statements $ 2,742,786 $ (892,719) $ 1,785,975 The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 28 Series 29 Series 30 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 23,441,799 $ 20,972,330 $ 13,904,236 Acquisition costs of operating limited partnerships 3,437,921 3,024,114 1,439,788 Cumulative distributions from operating limited partnerships (553,358) (20,179) (53,204) Cumulative impairment loss in investments in operating limited partnerships (16,476,882) (5,875,856) (6,613,997) Cumulative losses from operating limited partnerships (9,849,480) (18,100,409) (8,676,823) Investments in operating limited partnerships per balance sheet - - - Series 28 Series 29 Series 30 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (233,630) (83,498) (135,225) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (665,053) (596,128) (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). 79,180 204,728 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,221,023) (7,179,789) (3,318,142) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 116,284 7,039 7,712 Cumulative impairment loss in investments in operating limited partnerships 16,476,882 5,875,856 6,613,997 Other (563,831) (91,528) 1,847 Equity per operating limited partnerships’ combined financial statements $ 10,988,809 $ (1,863,320) $ 2,934,488 The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 31 Series 32 Series 33 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 22,008,435 $ 29,433,847 $ 14,744,596 Acquisition costs of operating limited partnerships 3,165,164 3,834,299 1,349,820 Cumulative distributions from operating limited partnerships (31,404) (101,211) (30,285) Cumulative impairment loss in investments in operating limited partnerships (11,182,057) (14,763,087) (9,162,728) Cumulative losses from operating limited partnerships (13,960,138) (18,403,848) (6,901,403) Investments in operating limited partnerships per balance sheet - - - Series 31 Series 32 Series 33 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (47,462) (172,318) (179,468) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the n

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE D - NOTES RECEIVABLE Notes receivable at March 31, 2015 and 2014 consist of advance installments of $ 22,790 prime + 1.75% 3.25 2015 2014 Series 20 $ - $ - Series 21 - - Series 22 - - Series 23 - - Series 24 - - Series 25 - - Series 26 - - Series 27 - - Series 28 - - Series 29 - - Series 30 - - Series 31 - - Series 32 - - Series 33 - - Series 34 - - Series 35 - - Series 36 - - Series 37 - - Series 38 - - Series 39 - - Series 40 - - Series 41 - - Series 42 22,790 22,790 Series 43 - - Series 44 - - Series 45 - - Series 46 - - $ 22,790 $ 22,790

RECONCILIATION OF FINANCIAL STA

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN	12 Months Ended
	Mar. 31, 2015
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Abstract]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Text Block]	NOTE E - RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Continued) Total Series 20 Series 21 Net income (loss) for financial reporting purposes $ 5,420,641 $ 88,834 $ (46,655) Operating limited partnership rents received in advance 10,037 - 68 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 1,957,719 16,576 57,300 Other 10,047,309 1,794,570 34,967 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (13,543,112) (71,803) (28,188) Excess of tax depreciation over book depreciation on operating limited partnership assets (5,944,658) (42,143) (177,003) Impairment loss not recognized for tax purposes 2,593,629 - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (17,332,242) (510,585) (1,125) Income (loss) for tax return purposes, December 31, 2014 $ (16,790,677) $ 1,275,449 $ (160,636) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes $ 100,765 $ 430,054 $ 191,861 Operating limited partnership rents received in advance - - (782) Accrued partnership fund management fee not deducted (deducted) for income tax purposes (82,281) (343,237) - Other 818,041 1,538,015 387,925 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (209,033) (91,241) (175,016) Excess of tax depreciation over book depreciation on operating limited partnership assets (57,628) (179,565) (35,225) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (171,862) (485,931) (283,609) Income (loss) for tax return purposes, December 31, 2014 $ 398,002 $ 868,095 $ 85,154 For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes $ 1,261,858 $ 557,776 $ 49,734 Operating limited partnership rents received in advance - - 9,626 Accrued partnership fund management fee not deducted (deducted) for income tax purposes - - (44,238) Other 87,932 (125,676) 753,365 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (51,562) (600,059) (259,374) Excess of tax depreciation over book depreciation on operating limited partnership assets (75,791) (225,709) (114,847) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (1,310,427) (660,287) (1,610,120) Income (loss) for tax return purposes, December 31, 2014 $ (87,990) $ (1,053,955) $ (1,215,854) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes $ 6,008,855 $ 44,840 $ (935) Operating limited partnership rents received in advance - - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes (706,182) 230,779 143,019 Other (2,404,086) 3,736,436 32,998 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (540,340) (594,731) (378,697) Excess of tax depreciation over book depreciation on operating limited partnership assets (81,811) (244,689) (194,560) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (6,733,186) (361,790) (131,309) Income (loss) for tax return purposes, December 31, 2014 $ (4,456,750) $ 2,810,845 $ (529,484) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes $ 2,566,425 $ (149,466) $ (32,528) Operating limited partnership rents received in advance 3,903 9,964 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes (310,268) 194,588 118,662 Other (998,553) (201,893) (160,568) Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (621,755) (1,317,109) (326,229) Excess of tax depreciation over book depreciation on operating limited partnership assets (377,130) (208,093) (126,770) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (2,867,783) (117,871) (123,520) Income (loss) for tax return purposes, December 31, 2014 $ (2,605,161) $ (1,789,880) $ (650,953) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes $ 359,261 $ (196,280) $ (100,022) Operating limited partnership rents received in advance - 1,011 (18,119) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 176,928 148,216 82,426 Other (1,485,680) 143,386 143,779 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (402,243) (579,167) (567,327) Excess of tax depreciation over book depreciation on operating limited partnership assets (164,441) (311,392) (131,187) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (621,860) (13,707) (117,050) Income (loss) for tax return purposes, December 31, 2014 $ (2,138,035) $ (807,933) $ (707,500) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes $ (157,664) $ (120,423) $ (112,061) Operating limited partnership rents received in advance 5,911 - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 196,940 164,400 134,085 Other 564,376 299,285 292,863 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,274,223) (403,406) (503,080) Excess of tax depreciation over book depreciation on operating limited partnership assets (173,483) (394,067) (309,689) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (119,302) (82,415) (86,424) Income (loss) for tax return purposes, December 31, 2014 $ (957,445) $ (536,626) $ (584,306) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes $ (209,771) $ (246,035) $ (56,734) Operating limited partnership rents received in advance 1,970 - 94 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 200,016 237,564 248,290 Other 346,713 564,224 813,094 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (795,406) (556,039) (896,588) Excess of tax depreciation over book depreciation on operating limited partnership assets (203,812) (302,876) (285,271) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (111,529) (97,417) (252,110) Income (loss) for tax return purposes, December 31, 2014 $ (771,819) $ (400,579) $ (429,225) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes $ (634,723) $ (359,371) $ (1,442,530) Operating limited partnership rents received in advance 194 1,663 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 306,780 254,628 283,200 Other 1,366,368 112,456 1,456,407 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (666,281) (645,418) (673,720) Excess of tax depreciation over book depreciation on operating limited partnership assets (338,918) (487,779) (247,030) Impairment loss not recognized for tax purposes 268,187 - 918,818 Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (90,385) (26,918) (277,021) Income (loss) for tax return purposes, December 31, 2014 $ 211,222 $ (1,150,739) $ 18,124 For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 46 Net income (loss) for financial reporting purposes $ (2,374,424) Operating limited partnership rents received in advance (5,466) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 249,528 Other 136,565 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (315,077) Excess of tax depreciation over book depreciation on operating limited partnership assets (453,749) Impairment loss not recognized for tax purposes 1,406,624 Operating limited partnership impairment loss not recognized for tax purposes - Difference due to fiscal year for book purposes and calendar year for tax purposes (66,699) Income (loss) for tax return purposes, December 31, 2014 $ (1,422,698) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Total Series 20 Series 21 Net income (loss) for financial reporting purposes $ (4,310,963) $ 606,391 $ 3,069 Operating limited partnership rents received in advance (6,007) - (17) Accrued partnership fund management fee not deducted (deducted) for income tax purposes (3,180,283) (539,749) (20,070) Other 14,775,748 992,434 316,382 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (16,299,042) (366,227) (98,321) Excess of tax depreciation over book depreciation on operating limited partnership assets (6,231,944) (74,539) (177,554) Impairment loss not recognized for tax purposes 7,116,275 - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (10,529,310) (288,923) (83,572) Income (loss) for tax return purposes, December 31, 2013 $ (18,665,526) $ 329,387 $ (60,083) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes $ (98,478) $ (125,463) $ 1,625,695 Operating limited partnership rents received in advance - - 2,879 Accrued partnership fund management fee not deducted (deducted) for income tax purposes (26,305) 71,819 (2,468,363) Other 972,788 197,451 1,989,051 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (264,711) (361,723) (241,279) Excess of tax depreciation over book depreciation on operating limited partnership assets (69,076) (227,036) (30,246) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (136,555) (14,194) (1,636,274) Income (loss) for tax return purposes, December 31, 2013 $ 377,663 $ (459,146) $ (758,537) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes $ (59,679) $ 2,736,763 $ 2,385,674 Operating limited partnership rents received in advance - (449) 136 Accrued partnership fund management fee not deducted (deducted) for income tax purposes - (499,347) (1,559,279) Other 593,391 3,879,632 1,619,880 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (43,041) (842,204) (277,730) Excess of tax depreciation over book depreciation on operating limited partnership assets (138,555) (214,874) (181,302) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (386,563) (4,213,369) (1,123,176) Income (loss) for tax return purposes, December 31, 2013 $ (34,447) $ 846,152 $ 864,203 For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes $ 992,304 $ 68,179 $ (170,958) Operating limited partnership rents received in advance (50) (3,627) 7,664 Accrued partnership fund management fee not deducted (deducted) for income tax purposes (870,954) 75,854 155,148 Other 863,713 (2,703,508) 80,092 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (953,311) (1,065,191) (621,294) Excess of tax depreciation over book depreciation on operating limited partnership assets (222,830) (294,360) (176,205) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (292,930) (308,456) (22,236) Income (loss) for tax return purposes, December 31, 2013 $ (484,058) $ (4,231,109) $ (747,789) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes $ 337,127 $ (196,777) $ (130,088) Operating limited partnership rents received in advance - (2,419) (466) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 279,204 270,411 123,408 Other (565,343) 899,882 78,067 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,155,732) (1,433,129) (566,103) Excess of tax depreciation over book depreciation on operating limited partnership assets (444,727) (208,100) (140,906) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (597,142) (64,279) (28,128) Income (loss) for tax return purposes, December 31, 2013 $ (2,146,613) $ (734,411) $ (664,216) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes $ (37,107) $ (25,674) $ (121,517) Operating limited partnership rents received in advance (3,831) 15,521 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 256,596 202,082 (867,520) Other 121,042 135,633 4,218,381 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,227,938) (688,552) (489,323) Excess of tax depreciation over book depreciation on operating limited partnership assets (177,657) (254,172) (158,926) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (216,769) (256,794) (104,445) Income (loss) for tax return purposes, December 31, 2013 $ (1,285,664) $ (871,956) $ 2,476,650 For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes $ (187,483) $ (103,034) $ (135,596) Operating limited partnership rents received in advance (18,883) (6,905) (6,903) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 204,864 164,400 136,800 Other 1,190,800 358,421 337,442 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,423,309) (447,771) (594,093) Excess of tax depreciation over book depreciation on operating limited partnership assets (189,389) (396,454) (286,803) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (97,290) (89,091) (103,140) Income (loss) for tax return purposes, December 31, 2013 $ (520,690) $ (520,434) $ (652,293) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes $ (207,935) $ (165,403) $ (578,220) Operating limited partnership rents received in advance 2,625 (702) (1,127) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 200,016 185,732 198,700 Other (20,535) 175,191 508,920 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (726,480) (621,885) (792,226) Excess of tax depreciation over book depreciation on operating limited partnership assets (202,424) (294,646) (288,776) Impairment loss not recognized for tax purposes - - 212,553 Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (116,716) (230,907) (54,300) Income (loss) for tax return purposes, December 31, 2013 $ (1,071,449) $ (952,620) $ (794,476) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes $ (1,582,420) $ (2,529,532) $ (3,485,593) Operating limited partnership rents received in advance (908) 2,360 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 306,780 277,353 312,609 Other 65,862 (1,448,171) (251,745) Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (547,642) (372,037) (57,205) Excess of tax depreciation over book depreciation on operating limited partnership assets (317,839) (341,059) (243,079) Impairment loss not recognized for tax purposes 972,475 1,696,224 2,293,749 Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (99,277) 183,685 (29,551) Income (loss) for tax return purposes, December 31, 2013 $ (1,202,969) $ (2,531,177) $ (1,460,815) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 46 Net income (loss) for financial reporting purposes $ (3,125,208) Operating limited partnership rents received in advance 9,095 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 249,528 Other 170,595 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (20,585) Excess of tax depreciation over book depreciation on operating limited partnership assets (480,410) Impairment loss not recognized for tax purposes 1,941,274 Operating limited partnership impairment loss not recognized for tax purposes - Difference due to fiscal year for book purposes and calendar year for tax purposes (118,918) Income (loss) for tax return purposes, December 31, 2013 $ (1,374,629) Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2014 $ 55,728,106 $ (1,258,685) $ (1,905,152) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 77,225,748 878,598 2,591,698 Impairment loss in investment in operating limited partnerships (188,464,989) (409,509) (118,301) Historic tax credits - cumulative 978,267 570,617 - Less share of loss - three months ended March 31, 2015 (755,788) (62,488) (221,074) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 57,087,374 281,467 (347,171) Investments in operating limited partnerships - as reported $ 1,798,718 $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2014 $ (1,832,001) $ 1,497,353 $ (821,383) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,689,653 1,281,140 1,941,970 Impairment loss in investment in operating limited partnerships (1,289,080) (5,298,843) (1,151,381) Historic tax credits - cumulative 223,537 - - Less share of loss - three months ended March 31, 2015 (15,621) (10,974) (841) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,223,512 2,531,324 31,635 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2014 $ (60,435) $ (5,205,435) $ (1,656,389) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 273,564 4,399,020 1,526,506 Impairment loss in investment in operating limited partnerships (1,345,945) (1,883,225) (4,004,265) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 (31,239) (57,289) (195,417) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,164,055 2,746,929 4,329,565 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2014 $ 318,909 $ (914,109) $ 526,482 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 3,269,083 4,695,617 2,524,000 Impairment loss in investment in operating limited partnerships (4,790,458) (5,661,234) (4,610,342) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 (64,727) (39,537) - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,267,193 1,919,263 1,559,860 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2014 $ (2,844,166) $ 4,667,100 $ 3,976,255 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 3,913,882 7,152,320 2,003,965 Impairment loss in investment in operating limited partnerships (9,196,909) (13,359,327) (7,924,274) Historic tax credits - cumulative - 184,113 - Less share of loss - three months ended March 31, 2015 (56,581) - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 8,183,774 1,355,794 1,944,054 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2014 $ 1,329,494 $ 3,492,380 $ 3,631,292 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,231,532 3,920,392 2,224,599 Impairment loss in investment in operating limited partnerships (8,069,371) (9,244,266) (7,264,883) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 4,508,345 1,831,494 1,408,992 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2014 $ 1,183,098 $ 5,783,115 $ 4,215,944 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 6,493,889 4,030,703 4,373,718 Impairment loss in investment in operating limited partnerships (7,792,558) (10,557,104) (7,444,160) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 115,571 743,286 (1,145,502) Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2014 $ 6,586,470 $ 455,172 $ 5,161,301 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,158,206 2,647,711 2,985,744 Impairment loss in investment in operating limited partnerships (10,641,244) (7,024,673) (10,714,201) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,896,568 3,921,790 2,567,156 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2014 $ 7,950,660 $ 366,227 $ 12,261,848 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 3,046,309 3,768,065 868,202 Impairment loss in investment in operating limited partnerships (13,508,694) (6,482,162) (15,650,905) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 2,511,725 2,347,870 3,358,960 Investments in operating limited partnerships - as reported $ - $ - $ 838,105 The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 46 Investments in operating limited partnerships - tax return December 31, 2014 $ 8,822,761 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 335,662 Impairment loss in investment in operating limited partnerships (13,027,675) Historic tax credits - cumulative - Less share of loss - three months ended March 31, 2015 - Operating limited partnership impairment loss not recognized for tax purposes - Other 4,829,865 Investments in operating limited partnerships - as reported $ 960,613 The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2013 $ 76,082,802 $ (2,870,528) $ (1,734,996) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 87,884,506 3,054,043 2,584,152 Impairment loss in investment in operating limited partnerships (216,038,394) (1,333,677) (118,301) Historic tax credits - cumulative 978,267 570,617 - Less share of loss - three months ended March 31, 2014 (1,117,450) (90,622) (221,074) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 57,538,970 670,167 (509,781) Investments in operating limited partnerships - as reported $ 5,328,701 $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2013 $ (2,216,485) $ 656,490 $ (911,837) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,708,122 2,436,164 2,148,403 Impairment loss in investment in operating limited partnerships (1,618,823) (6,353,837) (1,636,215) Historic tax credits - cumulative 223,537 - - Less share of loss - three months ended March 31, 2014 (25,824) (54,934) (841) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,929,473 3,316,117 400,490 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 25 Series 26 Series 27 Investments in opera

CASH EQUIVALENTS

CASH EQUIVALENTS	12 Months Ended
	Mar. 31, 2015
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents Disclosure [Text Block]	NOTE F - CASH EQUIVALENTS Cash equivalents of $23,664,318 and $12,772,584 as of March 31, 2015 and 2014, respectively, include money market accounts with interest rates ranging from 0.10% to 0.35% per annum.

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	12 Months Ended
	Mar. 31, 2015
Risks and Uncertainties [Abstract]
Concentration Risk Disclosure [Text Block]	NOTE G - CONCENTRATION OF CREDIT RISK The Fund maintains its cash and cash equivalent balances in several accounts in various financial institutions. The balances are generally insured by the Federal Deposit Insurance Corporation (FDIC) up to specified limits by each institution. At times, the balances may exceed these insurance limits; however, the Fund has not experienced any losses with respect to its balances in excess of FDIC insurance. Management believes that no significant concentration of credit risk with respect to these cash and cash equivalent balances exists as of March 31, 2015.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2015
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE H - SUBSEQUENT EVENTS Subsequent to March 31, 2015, the Fund has entered into agreements to either sell or transfer its interests in eight operating limited partnerships, all of which closed by June 2015. The sales price and other terms for the disposition of the operating limited partnerships has been determined. The proceeds received for the operating limited partnerships were $3,420,500. The gain on the dispositions of these operating limited partnerships was $3,394,500 and was recognized in the first quarter of the fiscal year ended 2016.

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Mar. 31, 2015
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	NOTE I - FAIR VALUE OF FINANCIAL INSTRUMENTS The Fund’s financial instruments relate to notes receivable and accounts payable - affiliates. Management has not disclosed the fair value of these financial instruments because determination of such fair value is deemed to be impractical. The notes receivable and accounts payable - affiliates are due from or owed to affiliates of the Fund. The unique nature of these financial instruments makes determination of any fair value impractical. See notes B and D for disclosure of the carrying amount and terms of these financial instruments.

ORGANIZATION AND SUMMARY OF S17

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Mar. 31, 2015
Accounting Policies [Abstract]
Investment In Operating Limited Partnerships [Policy Text Block]	Investments in Operating Limited Partnerships The Fund accounts for its investments in operating limited partnerships using the equity method, whereby the Fund adjusts its investment cost for its share of each operating limited partnership’s results of operations and for any distributions received or accrued. However, the Fund recognizes the individual operating limited partnership’s losses only to the extent that the Fund’s share of losses from the operating limited partnerships does not exceed the carrying amount of its investment and its advances to operating limited partnerships. Unrecognized losses are suspended and offset against future individual operating limited partnership income. After the investment account is reduced to zero, receivables due from the operating limited partnerships are decreased by the partnership’s share of losses and, accordingly, a valuation allowance is recorded against the receivables. Accordingly, the Fund recorded a valuation allowance of $ 709,402 571,985 The Fund reviews its investment in operating limited partnerships for impairment whenever events or changes in circumstances indicate that the carrying amount of such investments may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the investment to the sum of the total amount of the remaining tax credits and the estimated residual value of the investment. The Fund also evaluates its intangibles for impairment in connection with its investments in operating limited partnerships. Impairment losses have been recognized for the years ended March 31, 2015 and 2014 of $ 2,593,629 7,116,275 Capital contributions to operating limited partnerships are adjusted by tax credit adjusters. Tax credit adjusters are defined as adjustments to operating limited partnership capital contributions due to reductions in actual tax credits from those originally projected. The Fund records tax credit adjusters as a reduction in investments in operating limited partnerships and capital contributions payable. The operating limited partnerships maintain their financial statements based on a calendar year and the fund utilizes a March 31 year end. The Fund records losses and income from the operating limited partnerships on a calendar year basis which is not materially different from losses and income generated if the operating limited partnerships utilized a March 31 year end. The Fund records capital contributions payable to the operating limited partnerships once there is a binding obligation to fund a specified amount. The operating limited partnerships record capital contributions from the fund when received. Prior to January 1, 1999, the Fund recorded acquisition costs as an increase in its investments in operating limited partnerships. These costs were amortized by the operating limited partnerships over 27.5 In accordance with the accounting guidance for the consolidation of variable interest entities, the Fund determines when it should include the assets, liabilities, and activities of a variable interest entity (VIE) in its financial statements, and when it should disclose information about its relationship with a VIE. A VIE is a legal structure used to conduct activities or hold assets, which must be consolidated by a company if it is the primary beneficiary because it has (1) the power to direct the activities of the VIE that most significantly impact the VIE’s economic performance and (2) the obligation to absorb losses or receive benefits that could potentially be significant to the VIE. If multiple unrelated parties share such power, as defined, no party is required to consolidate the VIE. The Fund determines whether an entity is a VIE and whether it is the primary beneficiary at the date of initial involvement with the entity. The Fund reassesses whether it is the primary beneficiary of a VIE on an ongoing basis based on changes in facts and circumstances. In determining whether it is the primary beneficiary, the Partnership considers the purpose and activities of the VIE, including the variability and related risks the VIE incurs and transfers to other entities and their related parties. These factors are considered in determining whether the Fund has the power to direct activities of the VIE that most significantly impact the VIE’s economic performance and whether the Fund also has the obligation to absorb losses of or receive benefits from the VIE that could be potentially significant to the VIE. If the Fund determines that it is the primary beneficiary of the VIE, the VIE is consolidated within the Partnership’s financial statements. Based on this guidance, the operating limited partnerships in which the Fund invests meet the definition of a VIE. However, management does not consolidate the Fund’s interests in these VIEs under this guidance, as it is not considered to be the primary beneficiary. The Fund currently records the amount of its investment in these operating limited partnerships as an asset on its balance sheets, recognizes its share of the operating limited partnership income or losses in the statements of operations, and discloses how it accounts for material types of these investments in its financial statements. The Fund’s balance in investment in operating limited partnerships, advances to operating limited partnerships, plus the risk of recapture of tax credits previously recognized on these investments, represents its maximum exposure to loss. The Fund’s exposure to loss on these operating limited partnerships is mitigated by the condition and financial performance of the underlying properties as well as the strength of the operating limited partnerships' general partners and their guarantee against credit recapture.
New Accounting Pronouncements, Policy [Policy Text Block]	Recent Accounting Pronouncement In February, 2015, the FASB issued ASU No. 2015-02, “Consolidation (Topic 810): Amendments to the Consolidation Analysis”. This will improve certain areas of consolidation guidance for reporting organizations that are required to evaluate whether to consolidate certain legal entities such as limited partnerships, limited liability corporations, and securitization structures. ASU 2015-02 simplified and improves GAAP by: eliminating the presumption that a general partner should consolidate a limited partnership, eliminating the indefinite deferral of FASB Statement No. 167, thereby reducing the number of Variable Interest Entity (VIE) consolidation models from four to two (including the limited partnership consolidation model), and clarifying when fees paid to a decision maker should be a factor to include in the consolidation of VIEs. ASU 2015-02 will be effective for periods beginning after December 15, 2015. The Fund is currently evaluating the potential impact of the adoption of this guidance on its financial statements.
Capitalization of Deferred Policy Acquisition Costs, Policy [Policy Text Block]	Acquisition costs were amortized on the straight-line method over 27.5 years. As of March 31, 2015 and 2014, an impairment loss of $ 133,584 1,139,623 Accumulated Accumulated Acquisition Costs Acquisition Costs Remaining Life 2015 2014 2015 2014 Years Series 20 $ - $ - $ - $ - - Series 21 - - - - - Series 22 - - - - - Series 23 - - - - - Series 24 - - - - - Series 25 - - - - - Series 26 - - - - - Series 27 - - - - - Series 28 - - - - - Series 29 - - - - - Series 30 - - - - - Series 31 - - - - - Series 32 - - - - - Series 33 - - - - - Series 34 - - - - - Series 35 - - - - - Series 36 - - - - - Series 37 - - - - - Series 38 - - - - - Series 39 - - - - - Series 40 - - - - - Series 41 - - - - - Series 42 - - - 207,482 - Series 43 - 133,584 133,584 - - Series 44 - - - 848,390 - Series 45 - - - 53,446 - Series 46 - - - 30,305 - $ - $ 133,584 $ 133,584 $ 1,139,623
Income Tax, Policy [Policy Text Block]	Income Taxes The Fund has elected to be treated as a pass-through entity for income tax purposes and, as such, is not subject to income taxes. Rather, all items of taxable income, deductions and tax credits are passed through to and are reported by its owners on their respective income tax returns. The funds’s federal tax status as a pass-through entity is based on its legal status as a partnership. Accordingly, the Fund is not required to take any tax positions in order to qualify as a pass-through entity. The Fund is required to file and does file tax returns with the Internal Revenue Service and other taxing authorities. Accordingly, these financial statements do not reflect a provision for income taxes and the Fund has no other tax positions which must be considered for disclosure. Income tax returns filed by the Fund are subject to examination by the Internal Revenue Service for a period of three years. While no income tax returns are currently being examined by the Internal Revenue Service, tax years since 2011 remain open.
Cash and Cash Equivalents, Policy [Policy Text Block]	Cash and Cash Equivalents Cash equivalents include money market accounts having original maturities at date of acquisition of three months or less. The carrying value approximates fair value because of the short maturity of these instruments.
Fiscal Period, Policy [Policy Text Block]	Fiscal Year For financial reporting purposes, the fund uses a March 31 year end, whereas for income tax reporting purposes, the fund uses a calendar year. The operating limited partnerships use a calendar year for both financial and income tax reporting.
Earnings Per Beneficial Assignee Partnership Unit [Policy Text Block]	Net Loss Per Beneficial Assignee Certificate Unit Net loss per beneficial assignee certificate unit is calculated based upon the weighted average number of units outstanding during the year or period. 2015 2014 Series 20 3,862,950 3,865,450 Series 21 1,888,200 1,890,075 Series 22 2,561,250 2,563,650 Series 23 3,335,477 3,336,602 Series 24 2,167,253 2,169,628 Series 25 3,025,334 3,025,609 Series 26 3,994,075 3,995,200 Series 27 2,460,450 2,460,700 Series 28 3,999,488 4,000,113 Series 29 3,990,850 3,991,675 Series 30 2,649,000 2,651,000 Series 31 4,414,257 4,417,332 Series 32 4,750,448 4,753,240 Series 33 2,635,533 2,635,533 Series 34 3,527,044 3,529,069 Series 35 3,298,013 3,300,038 Series 36 2,104,004 2,106,255 Series 37 2,512,500 2,512,500 Series 38 2,543,100 2,543,100 Series 39 2,291,901 2,292,151 Series 40 2,629,881 2,630,256 Series 41 2,891,626 2,891,626 Series 42 2,744,262 2,744,262 Series 43 3,637,987 3,637,987 Series 44 2,701,973 2,701,973 Series 45 4,014,367 4,014,367 Series 46 2,980,748 2,980,998 83,611,971 83,640,389
Use of Estimates, Policy [Policy Text Block]	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

ORGANIZATION AND SUMMARY OF S18

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Mar. 31, 2015
Organization, Consolidation and Presentation Of Financial Statements [Abstract]
Schedule of Limited Partners' Capital Account by Class [Table Text Block]	The BACs issued and outstanding in each series as of March 31, 2015 and 2014 are as follows: Issued Outstanding 2015 2014 2015 2014 Series 20 3,866,700 3,866,700 3,857,700 3,864,700 Series 21 1,892,700 1,892,700 1,888,200 1,888,200 Series 22 2,564,400 2,564,400 2,560,800 2,561,400 Series 23 3,336,727 3,336,727 3,333,227 3,336,227 Series 24 2,169,878 2,169,878 2,162,378 2,168,878 Series 25 3,026,109 3,026,109 3,024,509 3,025,609 Series 26 3,995,900 3,995,900 3,990,700 3,995,200 Series 27 2,460,700 2,460,700 2,459,700 2,460,700 Series 28 4,000,738 4,000,738 3,998,738 3,999,738 Series 29 3,991,800 3,991,800 3,989,500 3,991,300 Series 30 2,651,000 2,651,000 2,643,000 2,651,000 Series 31 4,417,857 4,417,857 4,409,757 4,415,757 Series 32 4,754,198 4,754,198 4,748,198 4,751,198 Series 33 2,636,533 2,636,533 2,635,533 2,635,533 Series 34 3,529,319 3,529,319 3,523,219 3,528,319 Series 35 3,300,463 3,300,463 3,295,763 3,298,763 Series 36 2,106,838 2,106,838 2,102,504 2,104,504 Series 37 2,512,500 2,512,500 2,512,500 2,512,500 Series 38 2,543,100 2,543,100 2,543,100 2,543,100 Series 39 2,292,151 2,292,151 2,291,151 2,292,151 Series 40 2,630,256 2,630,256 2,628,756 2,630,256 Series 41 2,891,626 2,891,626 2,891,626 2,891,626 Series 42 2,744,262 2,744,262 2,744,262 2,744,262 Series 43 3,637,987 3,637,987 3,637,987 3,637,987 Series 44 2,701,973 2,701,973 2,701,973 2,701,973 Series 45 4,014,367 4,014,367 4,014,367 4,014,367 Series 46 2,980,998 2,980,998 2,979,998 2,980,998 83,651,080 83,651,080 83,569,146 83,626,246
Schedule Of Accumulated Amortization Of Acquisition Costs [Table Text Block]	Accumulated amortization as of March 31, 2015 and 2014, as well as the March 31, 2015 and 2014 impairments and the remaining lives are as follows: Accumulated Accumulated Acquisition Costs Acquisition Costs Remaining Life 2015 2014 2015 2014 Years Series 20 $ - $ - $ - $ - - Series 21 - - - - - Series 22 - - - - - Series 23 - - - - - Series 24 - - - - - Series 25 - - - - - Series 26 - - - - - Series 27 - - - - - Series 28 - - - - - Series 29 - - - - - Series 30 - - - - - Series 31 - - - - - Series 32 - - - - - Series 33 - - - - - Series 34 - - - - - Series 35 - - - - - Series 36 - - - - - Series 37 - - - - - Series 38 - - - - - Series 39 - - - - - Series 40 - - - - - Series 41 - - - - - Series 42 - - - 207,482 - Series 43 - 133,584 133,584 - - Series 44 - - - 848,390 - Series 45 - - - 53,446 - Series 46 - - - 30,305 - $ - $ 133,584 $ 133,584 $ 1,139,623
Schedule Of Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Table Text Block]	The weighted average number of units in each series at March 31, 2015 and 2014 are as follows: 2015 2014 Series 20 3,862,950 3,865,450 Series 21 1,888,200 1,890,075 Series 22 2,561,250 2,563,650 Series 23 3,335,477 3,336,602 Series 24 2,167,253 2,169,628 Series 25 3,025,334 3,025,609 Series 26 3,994,075 3,995,200 Series 27 2,460,450 2,460,700 Series 28 3,999,488 4,000,113 Series 29 3,990,850 3,991,675 Series 30 2,649,000 2,651,000 Series 31 4,414,257 4,417,332 Series 32 4,750,448 4,753,240 Series 33 2,635,533 2,635,533 Series 34 3,527,044 3,529,069 Series 35 3,298,013 3,300,038 Series 36 2,104,004 2,106,255 Series 37 2,512,500 2,512,500 Series 38 2,543,100 2,543,100 Series 39 2,291,901 2,292,151 Series 40 2,629,881 2,630,256 Series 41 2,891,626 2,891,626 Series 42 2,744,262 2,744,262 Series 43 3,637,987 3,637,987 Series 44 2,701,973 2,701,973 Series 45 4,014,367 4,014,367 Series 46 2,980,748 2,980,998 83,611,971 83,640,389

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Mar. 31, 2015
Related Party Transactions [Abstract]
Schedule Of Fund Management Fee and Reporting Fee [Table Text Block]	The fund management fees net of reporting fees incurred and the reporting fees paid by the Operating Partnerships for the years ended March 31, 2015 and 2014, are as follows: 2015 Gross Fund Asset Management Fund Management Fee net Series 20 $ 66,576 $ 123,117 $ (56,541) Series 21 57,300 37,051 20,249 Series 22 59,835 27,311 32,524 Series 23 83,109 115,250 (32,141) Series 24 64,002 83,730 (19,728) Series 25 27,661 8,260 19,401 Series 26 152,491 111,234 41,257 Series 27 163,014 22,076 140,938 Series 28 173,354 93,978 79,376 Series 29 230,779 47,727 183,052 Series 30 143,019 81,311 61,708 Series 31 294,288 66,713 227,575 Series 32 256,588 23,342 233,246 Series 33 118,662 59,633 59,029 Series 34 226,928 100,863 126,065 Series 35 198,216 24,985 173,231 Series 36 132,480 14,079 118,401 Series 37 196,940 43,500 153,440 Series 38 164,400 19,315 145,085 Series 39 134,085 9,022 125,063 Series 40 200,016 14,607 185,409 Series 41 237,564 18,131 219,433 Series 42 248,290 84,524 163,766 Series 43 306,780 38,745 268,035 Series 44 254,628 48,108 206,520 Series 45 283,200 35,650 247,550 Series 46 249,528 22,723 226,805 $ 4,723,733 $ 1,374,985 $ 3,348,748 2014 Gross Fund Asset Management Fund Management Fee Series 20 $ 88,653 $ 11,304 $ 77,349 Series 21 58,930 3,676 55,254 Series 22 64,070 5,000 59,070 Series 23 90,719 6,500 84,219 Series 24 91,732 111,298 (19,566) Series 25 47,508 9,612 37,896 Series 26 208,009 187,315 20,694 Series 27 204,780 78,159 126,621 Series 28 277,316 120,474 156,842 Series 29 307,485 59,597 247,888 Series 30 155,148 19,861 135,287 Series 31 329,204 62,574 266,630 Series 32 271,860 61,166 210,694 Series 33 123,408 16,389 107,019 Series 34 256,596 17,321 239,275 Series 35 202,082 52,603 149,479 Series 36 132,480 19,023 113,457 Series 37 204,864 20,389 184,475 Series 38 164,400 22,599 141,801 Series 39 136,800 17,748 119,052 Series 40 200,016 21,590 178,426 Series 41 237,732 38,056 199,676 Series 42 248,700 63,265 185,435 Series 43 306,780 60,352 246,428 Series 44 277,353 52,403 224,950 Series 45 363,051 54,934 308,117 Series 46 249,528 36,531 212,997 $ 5,299,204 $ 1,229,739 $ 4,069,465
Schedule Of Management Fees Paid [Table Text Block]	The fund management fees paid for the years ended March 31, 2015 and 2014, are as follows: 2015 2014 Series 20 $ 50,000 $ 628,402 Series 21 - 79,000 Series 22 142,116 90,375 Series 23 426,346 18,900 Series 24 64,002 2,560,095 Series 25 27,661 47,508 Series 26 152,491 707,356 Series 27 207,252 1,764,059 Series 28 879,536 1,148,270 Series 29 - 231,631 Series 30 - - Series 31 604,556 50,000 Series 32 62,000 1,449 Series 33 - - Series 34 50,000 - Series 35 50,000 - Series 36 50,054 1,000,000 Series 37 - - Series 38 - - Series 39 - - Series 40 - - Series 41 - 52,000 Series 42 - 50,000 Series 43 - - Series 44 - - Series 45 - 50,442 Series 46 - - $ 2,766,014 $ 8,479,487
Schedule Of Advances From Affiliate [Table Text Block]	The total advances as of March 31, 2015 and 2014, are as follows: 2015 2014 Series 20 $ - $ - Series 21 - - Series 22 - - Series 23 - - Series 24 - - Series 25 - - Series 26 - - Series 27 - - Series 28 - - Series 29 - - Series 30 - - Series 31 - - Series 32 - - Series 33 54,660 54,660 Series 34 133,578 133,578 Series 35 - - Series 36 - - Series 37 - - Series 38 - - Series 39 220,455 220,455 Series 40 370,404 359,629 Series 41 359,757 359,757 Series 42 221,615 221,615 Series 43 - - Series 44 88,620 12,495 Series 45 23,185 8,997 Series 46 - - $ 1,472,274 $ 1,371,186
Schedule Of General Administrative and Professional Fees [Table Text Block]	During the years ended March 31, 2015 and 2014, general and administrative expenses incurred by Boston Capital Partners, Inc., Boston Capital Holdings Limited Partnership and/or Boston Capital Asset Management Limited Partnership were charged to each series’ operations as follows: 2015 2014 Series 20 $ 11,573 $ 13,320 Series 21 8,823 10,180 Series 22 10,045 11,792 Series 23 11,378 13,081 Series 24 10,985 11,458 Series 25 11,555 12,154 Series 26 14,657 16,057 Series 27 11,275 11,979 Series 28 12,468 14,353 Series 29 12,872 14,663 Series 30 11,064 12,284 Series 31 13,474 15,196 Series 32 12,697 14,268 Series 33 9,883 11,031 Series 34 11,371 12,736 Series 35 10,999 12,216 Series 36 9,543 10,822 Series 37 9,561 10,690 Series 38 10,049 11,184 Series 39 9,468 10,889 Series 40 10,775 12,485 Series 41 11,646 14,228 Series 42 11,625 16,252 Series 43 12,922 15,570 Series 44 10,125 12,495 Series 45 14,188 17,433 Series 46 11,581 13,750 $ 306,602 $ 352,566

INVESTMENTS IN OPERATING LIMI20

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Tables)	12 Months Ended
	Mar. 31, 2015
Investments In Operating Partnerships [Abstract]
Schedule Of Number Of Operating Partnerships [Table Text Block]	The number of operating limited partnerships in which the fund has limited partnership interests at March 31, 2015 and 2014 by series are as follows: 2015 2014 Series 20 4 8 Series 21 4 4 Series 22 6 8 Series 23 9 11 Series 24 6 7 Series 25 4 6 Series 26 17 24 Series 27 7 10 Series 28 11 19 Series 29 10 17 Series 30 11 16 Series 31 19 22 Series 32 11 14 Series 33 6 8 Series 34 9 12 Series 35 9 10 Series 36 9 9 Series 37 6 7 Series 38 10 10 Series 39 9 9 Series 40 16 16 Series 41 19 19 Series 42 20 21 Series 43 23 23 Series 44 8 8 Series 45 28 28 Series 46 15 15 306 361
Schedule Of Dispositions By Series [Table Text Block]	During the year ended March 31, 2015 the Fund disposed of fifty five Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2015 is as follows. Operating Partnership Sale of Underlying Partnership Proceeds Gain on Series 20 4 - $ 70,580 $ 70,580 Series 22 1 1 166,896 166,896 Series 23 1 1 426,346 426,346 Series 24 - 1 127,287 207,327 Series 25 2 - 1,295,124 1,295,124 Series 26 5 2 576,832 647,125 Series 27 3 - 234,376 237,896 Series 28 8 - 5,813,850 5,854,818 Series 29 7 - 278,493 278,493 Series 30 5 - 21,630 94,887 Series 31 2 1 2,840,263 2,840,263 Series 32 3 - 105,416 107,673 Series 33 2 - 53,079 53,079 Series 34 3 - 502,727 502,727 Series 35 1 - - - Series 36 - - 25,054 25,054 Series 37 1 - - - Series 39 - - 29,999 29,999 Series 42 - 1 63,548 103,508 Total 48 7 $ 12,631,500 $ 12,941,795 * Fund proceeds from disposition does not include the following amounts which were due to writeoffs of capital contribution payables of $ 1,293 3,520 40,968 22,257 2,257 80,040 69,000 51,000 39,960 During the year ended March 31, 2014 the Fund disposed of thirty eight Operating Partnerships. Gain on disposition is included in share of income (losses) from operating limited partnerships. A summary of the dispositions by Series for March 31, 2014 is as follows. Operating Partnership Sale of Underlying Partnership Proceeds Gain on Series 20 3 - $ 722,000 $ 722,000 Series 21 1 - 79,000 79,000 Series 22 2 - - - Series 24 3 3 1,630,062 1,630,062 Series 25 1 - 618,889 - Series 26 1 6 2,801,657 2,801,657 Series 27 2 1 2,508,394 2,508,394 Series 28 1 - 939,495 939,495 Series 29 2 2 342,694 344,656 Series 31 3 - 624,556 624,556 Series 32 1 - 3,428 3,428 Series 34 1 - 176,333 176,333 Series 41 1 - 52,000 52,000 Series 44 - 2 - - Series 45 1 1 1,044 1,044 Total 23 15 $ 10,499,552 $ 9,882,625 * Fund proceeds from disposition include $ 618,889 1,962
Schedule Of Contributions Payable [Table Text Block]	At March 31, 2015 and 2014, contributions are payable to operating limited partnerships as follows: 2015 2014 Series 20 $ - $ - Series 21 - - Series 22 9,352 9,352 Series 23 - - Series 24 - - Series 25 - - Series 26 - 1,293 Series 27 - 10,020 Series 28 - 40,968 Series 29 8,235 8,235 Series 30 105,139 127,396 Series 31 66,294 66,294 Series 32 1,229 3,486 Series 33 69,154 69,154 Series 34 - - Series 35 - - Series 36 - - Series 37 138,438 138,438 Series 38 - - Series 39 - - Series 40 102 102 Series 41 100 100 Series 42 73,433 73,433 Series 43 99,265 99,265 Series 44 - - Series 45 16,724 16,724 Series 46 - - $ 587,465 $ 664,260
Schedule Of Partnerships Investments In Operating Limited Partnerships [Table Text Block]	The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Total Series 20 Series 21 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 362,424,465 $ 1,510,993 $ 3,570,455 Acquisition costs of operating limited partnerships 16,569,094 215,748 590,143 Cumulative distributions from operating limited partnerships (2,828,871) (7,394) (22,441) Cumulative impairment loss in investments in operating limited partnerships (188,464,989) (409,509) (118,301) Cumulative losses from operating limited partnerships (185,900,981) (1,309,838) (4,019,856) Investments in operating limited partnerships per balance sheet 1,798,718 - - Total Series 20 Series 21 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (2,042,656) - - The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (3,535,753) - - 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). 755,788 62,488 221,074 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (77,225,748) (878,598) (2,591,698) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,120,407 6,576 - Cumulative impairment loss in investments in operating limited partnerships 188,464,989 409,509 118,301 Other (1,748,455) (11,516) (171,733) Equity per operating limited partnerships’ combined financial statements $ 107,587,290 $ (411,541) $ (2,424,056) The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 22 Series 23 Series 24 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 3,263,490 $ 8,266,057 $ 2,879,744 Acquisition costs of operating limited partnerships 400,455 1,233,111 310,375 Cumulative distributions from operating limited partnerships - - (34,932) Cumulative impairment loss in investments in operating limited partnerships (1,289,080) (5,298,843) (1,151,381) Cumulative losses from operating limited partnerships (2,374,865) (4,200,325) (2,003,806) Investments in operating limited partnerships per balance sheet - - - Series 22 Series 23 Series 24 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (384,587) (11,581) (30,158) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (157,772) (62,597) (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). 15,621 10,974 841 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,689,653) (1,281,140) (1,941,970) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 34,901 6,688 Cumulative impairment loss in investments in operating limited partnerships 1,289,080 5,298,843 1,151,381 Other (85,707) (117,555) 122,471 Equity per operating limited partnerships’ combined financial statements $ (1,013,018) $ 3,871,845 $ (782,295) The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 25 Series 26 Series 27 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 1,438,868 $ 6,172,370 $ 8,111,853 Acquisition costs of operating limited partnerships 167,460 923,135 1,143,307 Cumulative distributions from operating limited partnerships (57,503) (45,647) (14,167) Cumulative impairment loss in investments in operating limited partnerships (1,345,945) (1,883,225) (4,004,265) Cumulative losses from operating limited partnerships (202,880) (5,166,633) (5,236,728) Investments in operating limited partnerships per balance sheet - - - Series 25 Series 26 Series 27 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). - (51,000) (39,446) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - (59,837) (449,204) 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 57,289 195,417 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (273,564) (4,399,020) (1,526,506) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 171,816 - Cumulative impairment loss in investments in operating limited partnerships 1,345,945 1,883,225 4,004,265 Other (56,736) (99,200) (278,072) Equity per operating limited partnerships’ combined financial statements $ 1,046,884 $ (2,496,727) $ 1,906,454 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 28 Series 29 Series 30 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 10,960,734 $ 12,349,386 $ 9,309,581 Acquisition costs of operating limited partnerships 1,582,064 1,809,414 858,753 Cumulative distributions from operating limited partnerships (175,027) (14,324) (29,880) Cumulative impairment loss in investments in operating limited partnerships (4,790,458) (5,661,234) (4,610,342) Cumulative losses from operating limited partnerships (7,577,313) (8,483,242) (5,528,112) Investments in operating limited partnerships per balance sheet - - - Series 28 Series 29 Series 30 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (78,528) - (112,197) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (65,288) (596,128) (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). 64,727 39,537 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,269,083) (4,695,617) (2,524,000) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 7,039 1,092 Cumulative impairment loss in investments in operating limited partnerships 4,790,458 5,661,234 4,610,342 Other (151,455) (25,793) (11,648) Equity per operating limited partnerships’ combined financial statements $ 1,290,831 $ 390,272 $ 1,727,888 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 31 Series 32 Series 33 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 13,801,443 $ 25,861,866 $ 12,019,485 Acquisition costs of operating limited partnerships 1,979,717 3,319,960 950,957 Cumulative distributions from operating limited partnerships (31,404) (101,211) (30,285) Cumulative impairment loss in investments in operating limited partnerships (9,196,909) (13,359,327) (7,924,274) Cumulative losses from operating limited partnerships (6,552,847) (15,721,288) (5,015,883) Investments in operating limited partnerships per balance sheet - - - Series 31 Series 32 Series 33 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (47,462) (172,318) (179,468) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (77,600) (1,284,335) (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). 56,581 - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,913,882) (7,152,320) (2,003,965) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 8,501 38,357 9,684 Cumulative impairment loss in investments in operating limited partnerships 9,196,909 13,359,327 7,924,274 Other (38,300) 306,885 (28,967) Equity per operating limited partnerships’ combined financial statements $ 5,184,747 $ 5,095,596 $ 5,554,365 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 34 Series 35 Series 36 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 14,233,556 $ 18,025,083 $ 13,848,638 Acquisition costs of operating limited partnerships 1,084,495 - - Cumulative distributions from operating limited partnerships (20,308) (30,252) (116,200) Cumulative impairment loss in investments in operating limited partnerships (8,069,371) (9,244,266) (7,264,883) Cumulative losses from operating limited partnerships (7,228,372) (8,750,565) (6,467,555) Investments in operating limited partnerships per balance sheet - - - Series 34 Series 35 Series 36 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (38,698) - (14,791) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). (288,550) - - 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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,231,532) (3,920,392) (2,224,599) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 78,017 1,370 Cumulative impairment loss in investments in operating limited partnerships 8,069,371 9,244,266 7,264,883 Other (187,689) 3,660 (123,183) Equity per operating limited partnerships’ combined financial statements $ 5,322,902 $ 5,405,551 $ 4,903,680 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 37 Series 38 Series 39 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 16,191,586 $ 18,852,167 $ 15,245,900 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (202,524) (531,129) (224,758) Cumulative impairment loss in investments in operating limited partnerships (7,792,558) (10,557,104) (7,444,160) Cumulative losses from operating limited partnerships (8,196,504) (7,763,934) (7,576,982) Investments in operating limited partnerships per balance sheet - - - Series 37 Series 38 Series 39 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (155,365) - - The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - 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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (6,493,889) (4,030,703) (4,373,718) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 289,911 59,461 279,219 Cumulative impairment loss in investments in operating limited partnerships 7,792,558 10,557,104 7,444,160 Other (99,062) (381,673) (96,276) Equity per operating limited partnerships’ combined financial statements $ 1,334,153 $ 6,204,189 $ 3,253,385 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 40 Series 41 Series 42 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 19,336,992 $ 17,319,216 $ 19,462,135 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (53,094) (58,012) (111,750) Cumulative impairment loss in investments in operating limited partnerships (10,641,244) (7,024,673) (10,714,201) Cumulative losses from operating limited partnerships (8,642,654) (10,236,531) (8,636,184) Investments in operating limited partnerships per balance sheet - - - Series 40 Series 41 Series 42 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (25,172) (33,807) (409,845) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - 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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,158,206) (2,647,711) (2,985,744) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 78,811 1,049 20,012 Cumulative impairment loss in investments in operating limited partnerships 10,641,244 7,024,673 10,714,201 Other (180,236) (270,738) 141,234 Equity per operating limited partnerships’ combined financial statements $ 8,356,441 $ 4,073,466 $ 7,479,858 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 43 Series 44 Series 45 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 26,617,048 $ 15,745,838 $ 25,706,915 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (353,944) (49,763) (313,429) Cumulative impairment loss in investments in operating limited partnerships (13,508,694) (6,482,162) (15,650,905) Cumulative losses from operating limited partnerships (12,754,410) (9,213,913) (8,904,476) Investments in operating limited partnerships per balance sheet - - 838,105 Series 43 Series 44 Series 45 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (121,319) - (129,725) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - - - 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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,046,309) (3,768,065) (868,202) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - - 23,309 Cumulative impairment loss in investments in operating limited partnerships 13,508,694 6,482,162 15,650,905 Other 179,574 (46,681) (58,263) Equity per operating limited partnerships’ combined financial statements $ 10,520,640 $ 2,667,416 $ 15,456,129 The Fund’s investments in operating limited partnerships at March 31, 2015 are summarized as follows: Series 46 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 22,323,066 Acquisition costs of operating limited partnerships - Cumulative distributions from operating limited partnerships (199,493) Cumulative impairment loss in investments in operating limited partnerships (13,027,675) Cumulative losses from operating limited partnerships (8,135,285) Investments in operating limited partnerships per balance sheet 960,613 Series 46 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 (see note A). (7,189) The Fund has recorded acquisition costs at March 31, 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A). - 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). - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (335,662) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 4,594 Cumulative impairment loss in investments in operating limited partnerships 13,027,675 Other 18,204 Equity per operating limited partnerships’ combined financial statements $ 13,668,235 The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Total Series 20 Series 21 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 435,973,036 $ 5,333,121 $ 3,570,455 Acquisition costs of operating limited partnerships 25,929,137 719,243 590,143 Cumulative distributions from operating limited partnerships (3,187,008) (26,017) (22,441) Cumulative impairment loss in investments in operating limited partnerships (216,038,394) (1,333,677) (118,301) Cumulative losses from operating limited partnerships (237,348,070) (4,692,670) (4,019,856) Investments in operating limited partnerships per balance sheet 5,328,701 - - Total Series 20 Series 21 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (2,570,666) - - The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (4,142,502) - - 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 90,622 221,074 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (87,884,506) (3,054,043) (2,584,152) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,300,991 6,576 - Cumulative impairment loss in investments in operating limited partnerships 216,038,394 1,333,677 118,301 Other (2,313,297) (41,692) (170,410) Equity per operating limited partnerships’ combined financial statements $ 126,874,565 $ (1,664,860) $ (2,415,187) The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 22 Series 23 Series 24 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 3,854,180 $ 10,391,895 $ 4,404,391 Acquisition costs of operating limited partnerships 455,092 1,552,411 562,541 Cumulative distributions from operating limited partnerships - - (34,932) Cumulative impairment loss in investments in operating limited partnerships (1,618,823) (6,353,837) (1,636,215) Cumulative losses from operating limited partnerships (2,690,449) (5,590,469) (3,295,785) Investments in operating limited partnerships per balance sheet - - - Series 22 Series 23 Series 24 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (384,587) (11,581) (30,158) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (157,772) (62,597) (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). 25,824 54,934 841 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,708,122) (2,436,164) (2,148,403) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 34,901 6,688 Cumulative impairment loss in investments in operating limited partnerships 1,618,823 6,353,837 1,636,215 Other (86,354) (112,531) 128,312 Equity per operating limited partnerships’ combined financial statements $ (692,188) $ 3,820,799 $ (498,053) The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 25 Series 26 Series 27 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 3,805,566 $ 11,884,296 $ 10,048,578 Acquisition costs of operating limited partnerships 508,635 1,664,905 1,450,069 Cumulative distributions from operating limited partnerships (69,547) (69,380) (14,167) Cumulative impairment loss in investments in operating limited partnerships (3,245,521) (4,338,427) (4,558,902) Cumulative losses from operating limited partnerships (999,133) (9,141,394) (6,925,578) Investments in operating limited partnerships per balance sheet - - - Series 25 Series 26 Series 27 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). - (70,440) (286,388) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). - (59,837) (449,204) 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). 31,239 114,788 204,661 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (467,648) (5,296,972) (1,965,626) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). - 187,072 - Cumulative impairment loss in investments in operating limited partnerships 3,245,521 4,338,427 4,558,902 Other (66,326) (105,757) (276,370) Equity per operating limited partnerships’ combined financial statements $ 2,742,786 $ (892,719) $ 1,785,975 The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 28 Series 29 Series 30 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 23,441,799 $ 20,972,330 $ 13,904,236 Acquisition costs of operating limited partnerships 3,437,921 3,024,114 1,439,788 Cumulative distributions from operating limited partnerships (553,358) (20,179) (53,204) Cumulative impairment loss in investments in operating limited partnerships (16,476,882) (5,875,856) (6,613,997) Cumulative losses from operating limited partnerships (9,849,480) (18,100,409) (8,676,823) Investments in operating limited partnerships per balance sheet - - - Series 28 Series 29 Series 30 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (233,630) (83,498) (135,225) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (665,053) (596,128) (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). 79,180 204,728 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,221,023) (7,179,789) (3,318,142) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 116,284 7,039 7,712 Cumulative impairment loss in investments in operating limited partnerships 16,476,882 5,875,856 6,613,997 Other (563,831) (91,528) 1,847 Equity per operating limited partnerships’ combined financial statements $ 10,988,809 $ (1,863,320) $ 2,934,488 The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 31 Series 32 Series 33 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 22,008,435 $ 29,433,847 $ 14,744,596 Acquisition costs of operating limited partnerships 3,165,164 3,834,299 1,349,820 Cumulative distributions from operating limited partnerships (31,404) (101,211) (30,285) Cumulative impairment loss in investments in operating limited partnerships (11,182,057) (14,763,087) (9,162,728) Cumulative losses from operating limited partnerships (13,960,138) (18,403,848) (6,901,403) Investments in operating limited partnerships per balance sheet - - - Series 31 Series 32 Series 33 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (47,462) (172,318) (179,468) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (77,600) (1,284,335) (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). 89,559 - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (7,965,109) (6,317,426) (2,659,844) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 30,562 38,357 9,684 Cumulative impairment loss in investments in operating limited partnerships 11,182,057 14,763,087 9,162,728 Other (342,863) 322,700 (42,784) Equity per operating limited partnerships’ combined financial statements $ 2,869,144 $ 7,350,065 $ 6,123,123 The Fund’s investments in operating limited partnerships at March 31, 2014 are summarized as follows: Series 34 Series 35 Series 36 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 22,921,365 $ 20,689,083 $ 13,848,639 Acquisition costs of operating limited partnerships 2,174,992 - - Cumulative distributions from operating limited partnerships (20,308) (30,252) (116,200) Cumulative impairment loss in investments in operating limited partnerships (10,625,803) (11,273,719) (7,246,265) Cumulative losses from operating limited partnerships (14,450,246) (9,385,112) (6,486,174) Investments in operating limited partnerships per balance sheet - - - Series 34 Series 35 Series 36 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2013 (see note A). (38,698) - (14,791) The Fund has recorded acquisition costs at March 31, 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (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). - - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (5,821,899) (3,511,421) (1,659,966) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 6,464 78,017 1,370 Cumulative impairment loss in investments in operating limited partnerships 10,625,803 11,273,719 7,246,265 Other (274,264) 7,538 (99,055) Equity per operating limited partnerships’ combined financial statements $ 4,201,872 $ 7,847,853 $ 5,473,823 Series 37 Series 38 Series 39 Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 18,424,489 $ 18,852,167 $ 16,699,847 Acquisition costs of
Schedule Of Summarized Balance Sheets In Operating Partnerships [Table Text Block]	The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED BALANCE SHEETS Total Series 20 Series 21 ASSETS Buildings and improvements, net of accumulated depreciation $ 643,136,945 $ 3,625,211 $ 6,543,920 Land 63,678,550 310,538 1,464,660 Other assets 76,114,588 1,305,760 932,379 $ 782,930,083 $ 5,241,509 $ 8,940,959 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 545,481,456 $ 4,932,946 $ 8,323,171 Accounts payable and accrued expenses 25,743,415 145,582 90,011 Other liabilities 80,982,365 166,750 2,429,437 652,207,236 5,245,278 10,842,619 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 107,587,290 (411,541) (2,424,056) Other partners 23,135,557 407,772 522,396 130,722,847 (3,769) (1,901,660) $ 782,930,083 $ 5,241,509 $ 8,940,959 Series 22 Series 23 Series 24 ASSETS Buildings and improvements, net of accumulated depreciation $ 6,858,694 $ 14,991,634 $ 3,832,071 Land 782,898 1,283,705 636,838 Other assets 1,696,904 4,500,833 639,350 $ 9,338,496 $ 20,776,172 $ 5,108,259 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 8,506,421 $ 13,062,557 $ 5,408,937 Accounts payable and accrued expenses 168,965 419,421 129,339 Other liabilities 1,209,500 5,674,416 231,749 9,884,886 19,156,394 5,770,025 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. (1,013,018) 3,871,845 (782,295) Other partners 466,628 (2,252,067) 120,529 (546,390) 1,619,778 (661,766) $ 9,338,496 $ 20,776,172 $ 5,108,259 Series 25 Series 26 Series 27 ASSETS Buildings and improvements, net of accumulated depreciation $ 3,242,898 $ 11,024,782 $ 18,101,607 Land 203,400 782,964 2,571,668 Other assets 935,602 1,609,839 2,321,795 $ 4,381,900 $ 13,417,585 $ 22,995,070 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 3,398,445 $ 13,905,526 $ 15,948,349 Accounts payable and accrued expenses 75,252 1,381,537 575,840 Other liabilities 28,929 1,204,536 2,764,831 3,502,626 16,491,599 19,289,020 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 1,046,884 (2,496,727) 1,906,454 Other partners (167,610) (577,287) 1,799,596 879,274 (3,074,014) 3,706,050 $ 4,381,900 $ 13,417,585 $ 22,995,070 Series 28 Series 29 Series 30 ASSETS Buildings and improvements, net of accumulated depreciation $ 12,132,948 $ 15,511,573 $ 14,314,945 Land 878,622 971,827 900,248 Other assets 1,439,956 1,705,197 1,466,368 $ 14,451,526 $ 18,188,597 $ 16,681,561 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 13,090,094 $ 12,646,411 $ 10,346,223 Accounts payable and accrued expenses 388,547 1,087,589 998,836 Other liabilities 930,687 2,769,167 1,828,521 14,409,328 16,503,167 13,173,580 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 1,290,831 390,272 1,727,888 Other partners (1,248,633) 1,295,158 1,780,093 42,198 1,685,430 3,507,981 $ 14,451,526 $ 18,188,597 $ 16,681,561 Series 31 Series 32 Series 33 ASSETS Buildings and improvements, net of accumulated depreciation $ 21,655,860 $ 25,918,816 $ 18,707,898 Land 1,740,577 1,976,640 1,715,582 Other assets 3,030,456 3,049,127 1,581,953 $ 26,426,893 $ 30,944,583 $ 22,005,433 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 20,062,618 $ 18,852,353 $ 9,868,952 Accounts payable and accrued expenses 613,701 2,727,780 528,672 Other liabilities 1,077,309 1,827,768 981,258 21,753,628 23,407,901 11,378,882 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 5,184,747 5,095,596 5,554,365 Other partners (511,482) 2,441,086 5,072,186 4,673,265 7,536,682 10,626,551 $ 26,426,893 $ 30,944,583 $ 22,005,433 Series 34 Series 35 Series 36 ASSETS Buildings and improvements, net of accumulated depreciation $ 14,281,390 $ 29,065,571 $ 21,881,907 Land 1,414,016 3,257,482 2,013,180 Other assets 2,002,710 3,087,417 3,134,697 $ 17,698,116 $ 35,410,470 $ 27,029,784 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 8,731,816 $ 19,034,538 $ 16,606,099 Accounts payable and accrued expenses 459,165 1,138,581 1,885,310 Other liabilities 3,023,947 7,681,564 698,641 12,214,928 27,854,683 19,190,050 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 5,322,902 5,405,551 4,903,680 Other partners 160,286 2,150,236 2,936,054 5,483,188 7,555,787 7,839,734 $ 17,698,116 $ 35,410,470 $ 27,029,784 Series 37 Series 38 Series 39 ASSETS Buildings and improvements, net of accumulated depreciation $ 23,225,624 $ 20,086,965 $ 16,091,929 Land 1,625,738 1,581,706 1,238,488 Other assets 2,122,745 2,310,351 1,849,657 $ 26,974,107 $ 23,979,022 $ 19,180,074 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 18,102,339 $ 16,380,916 $ 12,920,594 Accounts payable and accrued expenses 2,242,617 226,126 328,139 Other liabilities 5,906,849 2,851,697 3,036,787 26,251,805 19,458,739 16,285,520 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 1,334,153 6,204,189 3,253,385 Other partners (611,851) (1,683,906) (358,831) 722,302 4,520,283 2,894,554 $ 26,974,107 $ 23,979,022 $ 19,180,074 Series 40 Series 41 Series 42 ASSETS Buildings and improvements, net of accumulated depreciation $ 49,669,979 $ 60,088,438 $ 50,330,678 Land 5,081,041 7,916,005 6,817,765 Other assets 4,338,332 6,109,616 5,917,513 $ 59,089,352 $ 74,114,059 $ 63,065,956 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 44,624,113 $ 58,323,909 $ 44,002,008 Accounts payable and accrued expenses 1,510,347 1,502,484 2,864,402 Other liabilities 5,714,179 4,420,076 4,190,623 51,848,639 64,246,469 51,057,033 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 8,356,441 4,073,466 7,479,858 Other partners (1,115,728) 5,794,124 4,529,065 7,240,713 9,867,590 12,008,923 $ 59,089,352 $ 74,114,059 $ 63,065,956 Series 43 Series 44 Series 45 ASSETS Buildings and improvements, net of accumulated depreciation $ 54,324,753 $ 38,754,799 $ 49,851,218 Land 6,704,151 3,130,916 4,314,836 Other assets 5,091,670 3,719,161 6,456,454 $ 66,120,574 $ 45,604,876 $ 60,622,508 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 46,572,599 $ 40,439,227 $ 36,837,677 Accounts payable and accrued expenses 1,825,301 760,173 1,224,404 Other liabilities 5,807,116 6,223,095 5,049,307 54,205,016 47,422,495 43,111,388 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 10,520,640 2,667,416 15,456,129 Other partners 1,394,918 (4,485,035) 2,054,991 11,915,558 (1,817,619) 17,511,120 $ 66,120,574 $ 45,604,876 $ 60,622,508 Series 46 ASSETS Buildings and improvements, net of accumulated depreciation $ 39,020,837 Land 2,363,059 Other assets 3,758,746 $ 45,142,642 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 24,552,618 Accounts payable and accrued expenses 445,294 Other liabilities 3,253,626 28,251,538 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 13,668,235 Other partners 3,222,869 16,891,104 $ 45,142,642 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED BALANCE SHEETS Total Series 20 Series 21 ASSETS Buildings and improvements, net of accumulated depreciation $ 804,332,315 $ 7,618,706 $ 6,797,230 Land 80,926,445 599,606 1,464,660 Other assets 95,869,177 1,664,413 952,337 $ 981,127,937 $ 9,882,725 $ 9,214,227 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 695,075,698 $ 9,608,148 $ 8,521,356 Accounts payable and accrued expenses 34,451,133 329,159 179,419 Other liabilities 102,740,402 1,700,962 2,440,457 832,267,233 11,638,269 11,141,232 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 126,874,565 (1,664,860) (2,415,187) Other partners 21,986,139 (90,684) 488,182 148,860,704 (1,755,544) (1,927,005) $ 981,127,937 $ 9,882,725 $ 9,214,227 Series 22 Series 23 Series 24 ASSETS Buildings and improvements, net of accumulated depreciation $ 9,721,998 $ 19,251,212 $ 5,598,176 Land 1,344,018 1,783,889 878,838 Other assets 1,964,231 4,399,562 825,223 $ 13,030,247 $ 25,434,663 $ 7,302,237 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 11,309,139 $ 16,321,731 $ 6,832,986 Accounts payable and accrued expenses 637,925 4,039,613 145,054 Other liabilities 1,055,528 2,446,675 587,433 13,002,592 22,808,019 7,565,473 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. (692,188) 3,820,799 (498,053) Other partners 719,843 (1,194,155) 234,817 27,655 2,626,644 (263,236) $ 13,030,247 $ 25,434,663 $ 7,302,237 Series 25 Series 26 Series 27 ASSETS Buildings and improvements, net of accumulated depreciation $ 5,858,313 $ 20,816,786 $ 27,102,078 Land 467,216 2,065,095 3,322,343 Other assets 1,144,296 3,147,651 3,457,512 $ 7,469,825 $ 26,029,532 $ 33,881,933 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 4,894,842 $ 22,267,879 $ 24,935,837 Accounts payable and accrued expenses 76,433 1,630,172 742,660 Other liabilities 47,680 2,463,351 5,726,429 5,018,955 26,361,402 31,404,926 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 2,742,786 (892,719) 1,785,975 Other partners (291,916) 560,849 691,032 2,450,870 (331,870) 2,477,007 $ 7,469,825 $ 26,029,532 $ 33,881,933 Series 28 Series 29 Series 30 ASSETS Buildings and improvements, net of accumulated depreciation $ 31,466,642 $ 30,182,087 $ 20,404,092 Land 3,621,484 2,304,757 1,352,199 Other assets 3,997,916 4,409,048 2,160,619 $ 39,086,042 $ 36,895,892 $ 23,916,910 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 25,796,598 $ 31,239,682 $ 15,459,775 Accounts payable and accrued expenses 1,453,624 1,548,536 1,081,455 Other liabilities 2,659,578 6,097,567 2,599,052 29,909,800 38,885,785 19,140,282 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 10,988,809 (1,863,320) 2,934,488 Other partners (1,812,567) (126,573) 1,842,140 9,176,242 (1,989,893) 4,776,628 $ 39,086,042 $ 36,895,892 $ 23,916,910 Series 31 Series 32 Series 33 ASSETS Buildings and improvements, net of accumulated depreciation $ 35,608,336 $ 33,741,875 $ 31,950,307 Land 3,396,946 2,860,802 3,784,552 Other assets 6,338,410 4,245,903 2,724,574 $ 45,343,692 $ 40,848,580 $ 38,459,433 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 39,688,783 $ 23,703,737 $ 24,765,295 Accounts payable and accrued expenses 1,106,942 2,774,361 1,068,581 Other liabilities 4,006,594 3,393,544 2,423,976 44,802,319 29,871,642 28,257,852 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 2,869,144 7,350,065 6,123,123 Other partners (2,327,771) 3,626,873 4,078,458 541,373 10,976,938 10,201,581 $ 45,343,692 $ 40,848,580 $ 38,459,433 Series 34 Series 35 Series 36 ASSETS Buildings and improvements, net of accumulated depreciation $ 33,437,658 $ 33,687,421 $ 23,352,582 Land 4,280,809 3,572,523 2,013,180 Other assets 4,066,426 3,225,731 3,054,336 $ 41,784,893 $ 40,485,675 $ 28,420,098 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 33,133,023 $ 21,047,359 $ 16,988,083 Accounts payable and accrued expenses 1,383,505 1,053,812 1,684,855 Other liabilities 5,207,301 7,923,562 726,794 39,723,829 30,024,733 19,399,732 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 4,201,872 7,847,853 5,473,823 Other partners (2,140,808) 2,613,089 3,546,543 2,061,064 10,460,942 9,020,366 $ 41,784,893 $ 40,485,675 $ 28,420,098 Series 37 Series 38 Series 39 ASSETS Buildings and improvements, net of accumulated depreciation $ 30,680,540 $ 21,174,700 $ 17,030,411 Land 2,423,561 1,581,706 1,238,488 Other assets 3,153,869 2,263,552 1,848,616 $ 36,257,970 $ 25,019,958 $ 20,117,515 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 27,503,623 $ 16,706,809 $ 13,180,160 Accounts payable and accrued expenses 2,567,356 240,064 341,876 Other liabilities 6,209,057 2,719,890 2,931,884 36,280,036 19,666,763 16,453,920 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 1,441,918 6,631,361 3,757,809 Other partners (1,463,984) (1,278,166) (94,214) (22,066) 5,353,195 3,663,595 $ 36,257,970 $ 25,019,958 $ 20,117,515 Series 40 Series 41 Series 42 ASSETS Buildings and improvements, net of accumulated depreciation $ 52,009,241 $ 62,749,098 $ 54,155,724 Land 5,081,041 7,916,005 7,059,765 Other assets 4,514,209 6,419,595 6,402,555 $ 61,604,491 $ 77,084,698 $ 67,618,044 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 44,835,269 $ 59,205,981 $ 46,084,051 Accounts payable and accrued expenses 1,667,029 1,482,716 2,745,285 Other liabilities 6,319,795 6,264,564 5,776,778 52,822,093 66,953,261 54,606,114 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 9,156,562 4,521,445 7,912,993 Other partners (374,164) 5,609,992 5,098,937 8,782,398 10,131,437 13,011,930 $ 61,604,491 $ 77,084,698 $ 67,618,044 Series 43 Series 44 Series 45 ASSETS Buildings and improvements, net of accumulated depreciation $ 56,978,000 $ 40,573,656 $ 51,826,015 Land 6,704,151 3,130,916 4,314,836 Other assets 5,412,878 3,902,028 6,284,278 $ 69,095,029 $ 47,606,600 $ 62,425,129 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 47,780,026 $ 41,159,992 $ 37,037,554 Accounts payable and accrued expenses 1,743,541 676,387 1,431,634 Other liabilities 6,746,944 6,607,924 4,603,925 56,270,511 48,444,303 43,073,113 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 10,970,591 3,290,114 16,350,030 Other partners 1,853,927 (4,127,817) 3,001,986 12,824,518 (837,703) 19,352,016 $ 69,095,029 $ 47,606,600 $ 62,425,129 Series 46 ASSETS Buildings and improvements, net of accumulated depreciation $ 40,559,431 Land 2,363,059 Other assets 3,889,409 $ 46,811,899 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 25,067,980 Accounts payable and accrued expenses 619,139 Other liabilities 3,053,158 28,740,277 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 14,729,332 Other partners 3,342,290 18,071,622 $ 46,811,899
Schedule Of Summarized Statement Of Operations In Operating Partnerships [Table Text Block]	The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Total Series 20 Series 21 Revenue Rent $ 133,809,671 $ 1,217,816 $ 1,867,952 Interest and other 5,092,623 48,847 7,857 138,902,294 1,266,663 1,875,809 Expenses Interest 28,620,800 115,541 490,826 Depreciation and amortization 36,149,060 319,062 318,863 Taxes and insurance 16,948,203 138,980 191,753 Repairs and maintenance 25,528,297 320,889 263,021 Operating expenses 48,235,197 470,123 520,312 Impairment loss - - - Other expenses 2,884,680 9,439 98,655 158,366,237 1,374,034 1,883,430 NET INCOME (LOSS) $ (19,463,943) $ (107,371) $ (7,621) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (14,509,277) $ (71,803) $ (28,188) Net income (loss) allocated to other partners $ (4,954,666) $ (35,568) $ 20,567 * Amounts include $ 71,803 28,188 209,033 91,241 175,016 51,562 600,059 259,374 540,340 594,731 378,697 621,755 1,317,109 326,229 402,243 579,167 567,327 1,274,223 403,406 503,080 795,406 556,039 896,588 666,281 645,418 673,720 315,077 The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 22 Series 23 Series 24 Revenue Rent $ 1,919,368 $ 4,026,811 $ 1,185,807 Interest and other 62,291 131,358 21,856 1,981,659 4,158,169 1,207,663 Expenses Interest 313,777 595,453 133,847 Depreciation and amortization 444,060 998,721 354,174 Taxes and insurance 322,692 584,252 121,745 Repairs and maintenance 453,646 901,765 297,226 Operating expenses 637,044 1,486,530 498,805 Impairment loss - - - Other expenses 66,694 73,654 11,000 2,237,913 4,640,375 1,416,797 NET INCOME (LOSS) $ (256,254) $ (482,206) $ (209,134) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (209,033) $ (91,241) $ (175,016) Net income (loss) allocated to other partners $ (47,221) $ (390,965) $ (34,118) * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 25 Series 26 Series 27 Revenue Rent $ 855,551 $ 2,669,145 $ 4,469,724 Interest and other 20,571 84,503 53,695 876,122 2,753,648 4,523,419 Expenses Interest 87,463 428,375 929,956 Depreciation and amortization 164,447 697,838 924,307 Taxes and insurance 100,077 372,572 529,607 Repairs and maintenance 173,689 815,668 815,165 Operating expenses 341,298 1,060,538 1,336,544 Impairment loss - - - Other expenses 10,814 15,500 45,967 877,788 3,390,491 4,581,546 NET INCOME (LOSS) $ (1,666) $ (636,843) $ (58,127) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (51,562) $ (600,059) $ (259,374) Net income (loss) allocated to other partners $ 49,896 $ (36,784) $ 201,247 * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 28 Series 29 Series 30 Revenue Rent $ 3,183,563 $ 2,898,160 $ 3,714,407 Interest and other 71,396 197,710 72,038 3,254,959 3,095,870 3,786,445 Expenses Interest 463,092 817,904 372,442 Depreciation and amortization 939,289 721,976 791,658 Taxes and insurance 391,411 428,456 449,833 Repairs and maintenance 533,271 572,581 630,308 Operating expenses 1,418,059 1,156,241 2,111,960 Impairment loss - - - Other expenses 9,800 36,460 18,054 3,754,922 3,733,618 4,374,255 NET INCOME (LOSS) $ (499,963) $ (637,748) $ (587,810) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (540,340) $ (594,731) $ (378,697) Net income (loss) allocated to other partners $ 40,377 $ (43,017) $ (209,113) * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 31 Series 32 Series 33 Revenue Rent $ 5,626,027 $ 5,204,561 $ 3,425,638 Interest and other 127,941 164,924 126,626 5,753,968 5,369,485 3,552,264 Expenses Interest 626,969 1,156,200 663,809 Depreciation and amortization 1,302,626 1,794,269 992,997 Taxes and insurance 858,669 660,910 397,900 Repairs and maintenance 1,087,384 873,026 508,567 Operating expenses 2,430,076 1,939,605 1,385,183 Impairment loss - - - Other expenses 24,182 312,489 140,488 6,329,906 6,736,499 4,088,944 NET INCOME (LOSS) $ (575,938) $ (1,367,014) $ (536,680) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (621,755) $ (1,317,109) $ (326,229) Net income (loss) allocated to other partners $ 45,817 $ (49,905) $ (210,451) * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 34 Series 35 Series 36 Revenue Rent $ 3,177,735 $ 6,331,295 $ 4,831,977 Interest and other 202,682 271,268 213,639 3,380,417 6,602,563 5,045,616 Expenses Interest 539,486 1,367,800 938,402 Depreciation and amortization 865,727 1,873,876 1,534,818 Taxes and insurance 411,480 918,116 692,211 Repairs and maintenance 553,851 1,073,685 882,040 Operating expenses 1,331,549 2,195,830 1,810,123 Impairment loss - - - Other expenses 10,300 98,918 157,147 3,712,393 7,528,225 6,014,741 NET INCOME (LOSS) $ (331,976) $ (925,662) $ (969,125) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (402,243) $ (579,167) $ (567,327) Net income (loss) allocated to other partners $ 70,267 $ (346,495) $ (401,798) * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 37 Series 38 Series 39 Revenue Rent $ 4,713,775 $ 4,779,926 $ 3,734,564 Interest and other 197,977 179,331 234,097 4,911,752 4,959,257 3,968,661 Expenses Interest 1,034,694 918,655 745,647 Depreciation and amortization 1,521,527 1,183,265 1,020,047 Taxes and insurance 805,387 572,145 462,005 Repairs and maintenance 857,626 956,683 680,957 Operating expenses 2,251,017 1,804,257 1,614,834 Impairment loss - - - Other expenses 159,590 91,774 128,784 6,629,841 5,526,779 4,652,274 NET INCOME (LOSS) $ (1,718,089) $ (567,522) $ (683,613) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (1,274,223) $ (403,406) $ (503,080) Net income (loss) allocated to other partners $ (443,866) $ (164,116) $ (180,533) * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 40 Series 41 Series 42 Revenue Rent $ 9,878,718 $ 12,178,082 $ 10,209,179 Interest and other 447,725 455,280 332,895 10,326,443 12,633,362 10,542,074 Expenses Interest 3,028,343 3,421,146 2,332,402 Depreciation and amortization 2,582,120 2,994,036 2,679,560 Taxes and insurance 1,458,206 1,542,802 1,103,980 Repairs and maintenance 1,694,802 2,102,021 2,048,590 Operating expenses 2,771,878 3,274,025 3,265,258 Impairment loss - - - Other expenses 120,338 335,957 339,194 11,655,687 13,669,987 11,768,984 NET INCOME (LOSS) $ (1,329,244) $ (1,036,625) $ (1,226,910) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (795,406) $ (556,039) $ (896,588) Net income (loss) allocated to other partners $ (533,838) $ (480,586) $ (330,322) * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 43 Series 44 Series 45 Revenue Rent $ 10,072,737 $ 7,520,393 $ 8,302,134 Interest and other 452,855 318,360 322,843 10,525,592 7,838,753 8,624,977 Expenses Interest 2,221,745 2,132,113 1,477,829 Depreciation and amortization 3,030,459 2,046,094 2,523,338 Taxes and insurance 1,042,600 579,704 1,002,510 Repairs and maintenance 1,973,044 1,352,833 1,991,497 Operating expenses 3,561,520 2,509,667 3,012,417 Impairment loss - - - Other expenses 148,173 85,953 214,116 11,977,541 8,706,364 10,221,707 NET INCOME (LOSS) $ (1,451,949) $ (867,611) $ (1,596,730) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (693,868) $ (645,418) $ (912,947) Net income (loss) allocated to other partners $ (758,081) $ (222,193) $ (683,783) * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2014 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2014 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 46 Revenue Rent $ 5,814,626 Interest and other 272,058 6,086,684 Expenses Interest 1,266,884 Depreciation and amortization 1,529,906 Taxes and insurance 808,200 Repairs and maintenance 1,114,462 Operating expenses 2,040,504 Impairment loss - Other expenses 121,240 6,881,196 NET INCOME (LOSS) $ (794,512) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (1,014,428) Net income (loss) allocated to other partners $ 219,916 * Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Total Series 20 Series 21 Revenue Rent $ 162,298,910 $ 2,237,679 $ 1,824,069 Interest and other 6,084,629 86,946 15,179 168,383,539 2,324,625 1,839,248 Expenses Interest 33,387,199 373,068 522,766 Depreciation and amortization 47,293,084 693,878 326,104 Taxes and insurance 20,872,713 273,220 179,613 Repairs and maintenance 28,630,757 596,259 253,968 Operating expenses 59,311,990 969,622 603,582 Impairment loss - - - Other expenses 4,093,159 56,738 45,815 193,588,902 2,962,785 1,931,848 NET INCOME (LOSS) $ (25,205,363) $ (638,160) $ (92,600) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (18,485,088) $ (366,227) $ (98,321) Net income (loss) allocated to other partners $ (6,720,275) $ (271,933) $ 5,721 * Amounts include $ 366,227 98,321 264,711 361,723 241,279 43,041 842,204 277,730 953,311 1,065,191 621,294 1,155,732 1,433,129 566,103 1,227,938 688,552 489,323 1,423,309 447,771 594,093 726,480 621,885 792,226 547,642 372,037 57,205 20,585 The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 22 Series 23 Series 24 Revenue Rent $ 2,477,250 $ 4,435,882 $ 1,636,612 Interest and other 73,964 163,448 30,368 2,551,214 4,599,330 1,666,980 Expenses Interest 496,594 795,239 245,476 Depreciation and amortization 558,497 1,158,287 503,096 Taxes and insurance 382,939 644,328 217,169 Repairs and maintenance 629,883 944,241 351,054 Operating expenses 777,142 1,743,795 640,559 Impairment loss - - - Other expenses 73,572 76,533 23,919 2,918,627 5,362,423 1,981,273 NET INCOME (LOSS) $ (367,413) $ (763,093) $ (314,293) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (264,711) $ (361,723) $ (241,279) Net income (loss) allocated to other partners $ (102,702) $ (401,370) $ (73,014) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 25 Series 26 Series 27 Revenue Rent $ 1,262,550 $ 4,790,165 $ 6,040,191 Interest and other 22,841 169,267 158,902 1,285,391 4,959,432 6,199,093 Expenses Interest 171,813 716,630 1,151,459 Depreciation and amortization 246,603 1,466,667 1,673,915 Taxes and insurance 125,928 672,261 669,786 Repairs and maintenance 238,246 1,143,771 973,244 Operating expenses 443,788 1,868,618 1,840,267 Impairment loss - - - Other expenses 20,949 123,014 195,226 1,247,327 5,990,961 6,503,897 NET INCOME (LOSS) $ 38,064 $ (1,031,529) $ (304,804) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (43,041) $ (842,204) $ (277,730) Net income (loss) allocated to other partners $ 81,105 $ (189,325) $ (27,074) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 28 Series 29 Series 30 Revenue Rent $ 7,997,536 $ 6,399,091 $ 5,127,821 Interest and other 191,608 279,731 170,948 8,189,144 6,678,822 5,298,769 Expenses Interest 994,517 1,216,242 551,540 Depreciation and amortization 2,111,756 2,078,912 1,202,369 Taxes and insurance 973,644 952,282 609,014 Repairs and maintenance 1,506,121 991,855 1,071,737 Operating expenses 2,953,257 2,645,977 2,573,560 Impairment loss - - - Other expenses 167,721 96,260 61,971 8,707,016 7,981,528 6,070,191 NET INCOME (LOSS) $ (517,872) $ (1,302,706) $ (771,422) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (953,311) $ (1,065,191) $ (621,294) Net income (loss) allocated to other partners $ 435,439 $ (237,515) $ (150,128) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 31 Series 32 Series 33 Revenue Rent $ 9,574,095 $ 6,508,476 $ 6,345,248 Interest and other 473,966 219,944 258,319 10,048,061 6,728,420 6,603,567 Expenses Interest 1,133,836 1,258,641 1,154,157 Depreciation and amortization 2,678,740 2,463,661 2,147,969 Taxes and insurance 1,450,339 845,962 894,942 Repairs and maintenance 1,457,335 1,009,687 731,636 Operating expenses 3,634,252 2,495,964 2,880,503 Impairment loss - - - Other expenses 647,743 481,906 166,042 11,002,245 8,555,821 7,975,249 NET INCOME (LOSS) $ (954,184) $ (1,827,401) $ (1,371,682) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (1,155,732) $ (1,433,129) $ (566,103) Net income (loss) allocated to other partners $ 201,548 $ (394,272) $ (805,579) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 34 Series 35 Series 36 Revenue Rent $ 7,029,164 $ 6,475,964 $ 4,744,459 Interest and other 280,275 198,981 125,527 7,309,439 6,674,945 4,869,986 Expenses Interest 1,042,365 1,402,582 958,450 Depreciation and amortization 2,602,919 2,005,105 1,518,135 Taxes and insurance 1,040,409 860,037 660,902 Repairs and maintenance 975,500 1,064,089 697,438 Operating expenses 3,358,381 2,314,187 1,835,337 Impairment loss - - - Other expenses 71,056 70,908 75,054 9,090,630 7,716,908 5,745,316 NET INCOME (LOSS) $ (1,781,191) $ (1,041,963) $ (875,330) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (1,227,938) $ (688,552) $ (489,323) Net income (loss) allocated to other partners $ (553,253) $ (353,411) $ (386,007) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 37 Series 38 Series 39 Revenue Rent $ 5,733,586 $ 4,541,271 $ 3,579,382 Interest and other 234,903 181,334 223,143 5,968,489 4,722,605 3,802,525 Expenses Interest 1,033,729 969,147 762,859 Depreciation and amortization 2,115,278 1,180,606 1,044,496 Taxes and insurance 965,919 576,518 450,988 Repairs and maintenance 924,582 792,059 616,711 Operating expenses 2,758,869 1,772,891 1,611,348 Impairment loss - - - Other expenses 138,964 107,940 144,684 7,937,341 5,399,161 4,631,086 NET INCOME (LOSS) $ (1,968,852) $ (676,556) $ (828,561) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (1,423,309) $ (447,771) $ (594,093) Net income (loss) allocated to other partners $ (545,543) $ (228,785) $ (234,468) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 40 Series 41 Series 42 Revenue Rent $ 9,759,272 $ 12,055,887 $ 10,535,566 Interest and other 432,340 466,528 338,914 10,191,612 12,522,415 10,874,480 Expenses Interest 3,077,212 3,476,503 2,513,476 Depreciation and amortization 2,580,262 2,982,256 2,809,331 Taxes and insurance 1,426,929 1,463,591 1,142,938 Repairs and maintenance 1,443,089 1,907,833 1,901,477 Operating expenses 2,649,473 2,996,818 3,268,203 Impairment loss - - - Other expenses 119,822 287,945 294,006 11,296,787 13,114,946 11,929,431 NET INCOME (LOSS) $ (1,105,175) $ (592,531) $ (1,054,951) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (726,480) $ (621,885) $ (894,568) Net income (loss) allocated to other partners $ (378,695) $ 29,354 $ (160,383) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 43 Series 44 Series 45 Revenue Rent $ 9,974,760 $ 7,332,990 $ 8,074,526 Interest and other 393,335 261,044 311,152 10,368,095 7,594,034 8,385,678 Expenses Interest 2,280,961 2,169,441 1,550,152 Depreciation and amortization 3,048,910 2,040,636 2,509,590 Taxes and insurance 1,004,171 552,748 1,047,218 Repairs and maintenance 1,927,314 1,391,438 1,790,623 Operating expenses 3,343,630 2,418,295 2,837,621 Impairment loss - - - Other expenses 193,811 95,028 207,293 11,798,797 8,667,586 9,942,497 NET INCOME (LOSS) $ (1,430,702) $ (1,073,552) $ (1,556,819) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (816,218) $ (602,519) $ (723,969) Net income (loss) allocated to other partners $ (614,484) $ (471,033) $ (832,850) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A. The combined summarized statements of operations of the operating limited partnerships for the year ended December 31, 2013 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2013 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 46 Revenue Rent $ 5,805,418 Interest and other 321,722 6,127,140 Expenses Interest 1,368,344 Depreciation and amortization 1,545,106 Taxes and insurance 788,918 Repairs and maintenance 1,299,567 Operating expenses 2,076,051 Impairment loss - Other expenses 49,239 7,127,225 NET INCOME (LOSS) $ (1,000,085) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (938,467) Net income (loss) allocated to other partners $ (61,618) * Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A.

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	12 Months Ended
	Mar. 31, 2015
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	The notes at March 31, 2015 and 2014 by series are as follows: 2015 2014 Series 20 $ - $ - Series 21 - - Series 22 - - Series 23 - - Series 24 - - Series 25 - - Series 26 - - Series 27 - - Series 28 - - Series 29 - - Series 30 - - Series 31 - - Series 32 - - Series 33 - - Series 34 - - Series 35 - - Series 36 - - Series 37 - - Series 38 - - Series 39 - - Series 40 - - Series 41 - - Series 42 22,790 22,790 Series 43 - - Series 44 - - Series 45 - - Series 46 - - $ 22,790 $ 22,790

RECONCILIATION OF FINANCIAL S22

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Tables)	12 Months Ended
	Mar. 31, 2015
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Abstract]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Table Text Block]	Total Series 20 Series 21 Net income (loss) for financial reporting purposes $ 5,420,641 $ 88,834 $ (46,655) Operating limited partnership rents received in advance 10,037 - 68 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 1,957,719 16,576 57,300 Other 10,047,309 1,794,570 34,967 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (13,543,112) (71,803) (28,188) Excess of tax depreciation over book depreciation on operating limited partnership assets (5,944,658) (42,143) (177,003) Impairment loss not recognized for tax purposes 2,593,629 - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (17,332,242) (510,585) (1,125) Income (loss) for tax return purposes, December 31, 2014 $ (16,790,677) $ 1,275,449 $ (160,636) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes $ 100,765 $ 430,054 $ 191,861 Operating limited partnership rents received in advance - - (782) Accrued partnership fund management fee not deducted (deducted) for income tax purposes (82,281) (343,237) - Other 818,041 1,538,015 387,925 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (209,033) (91,241) (175,016) Excess of tax depreciation over book depreciation on operating limited partnership assets (57,628) (179,565) (35,225) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (171,862) (485,931) (283,609) Income (loss) for tax return purposes, December 31, 2014 $ 398,002 $ 868,095 $ 85,154 For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes $ 1,261,858 $ 557,776 $ 49,734 Operating limited partnership rents received in advance - - 9,626 Accrued partnership fund management fee not deducted (deducted) for income tax purposes - - (44,238) Other 87,932 (125,676) 753,365 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (51,562) (600,059) (259,374) Excess of tax depreciation over book depreciation on operating limited partnership assets (75,791) (225,709) (114,847) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (1,310,427) (660,287) (1,610,120) Income (loss) for tax return purposes, December 31, 2014 $ (87,990) $ (1,053,955) $ (1,215,854) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes $ 6,008,855 $ 44,840 $ (935) Operating limited partnership rents received in advance - - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes (706,182) 230,779 143,019 Other (2,404,086) 3,736,436 32,998 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (540,340) (594,731) (378,697) Excess of tax depreciation over book depreciation on operating limited partnership assets (81,811) (244,689) (194,560) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (6,733,186) (361,790) (131,309) Income (loss) for tax return purposes, December 31, 2014 $ (4,456,750) $ 2,810,845 $ (529,484) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes $ 2,566,425 $ (149,466) $ (32,528) Operating limited partnership rents received in advance 3,903 9,964 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes (310,268) 194,588 118,662 Other (998,553) (201,893) (160,568) Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (621,755) (1,317,109) (326,229) Excess of tax depreciation over book depreciation on operating limited partnership assets (377,130) (208,093) (126,770) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (2,867,783) (117,871) (123,520) Income (loss) for tax return purposes, December 31, 2014 $ (2,605,161) $ (1,789,880) $ (650,953) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes $ 359,261 $ (196,280) $ (100,022) Operating limited partnership rents received in advance - 1,011 (18,119) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 176,928 148,216 82,426 Other (1,485,680) 143,386 143,779 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (402,243) (579,167) (567,327) Excess of tax depreciation over book depreciation on operating limited partnership assets (164,441) (311,392) (131,187) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (621,860) (13,707) (117,050) Income (loss) for tax return purposes, December 31, 2014 $ (2,138,035) $ (807,933) $ (707,500) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes $ (157,664) $ (120,423) $ (112,061) Operating limited partnership rents received in advance 5,911 - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 196,940 164,400 134,085 Other 564,376 299,285 292,863 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,274,223) (403,406) (503,080) Excess of tax depreciation over book depreciation on operating limited partnership assets (173,483) (394,067) (309,689) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (119,302) (82,415) (86,424) Income (loss) for tax return purposes, December 31, 2014 $ (957,445) $ (536,626) $ (584,306) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes $ (209,771) $ (246,035) $ (56,734) Operating limited partnership rents received in advance 1,970 - 94 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 200,016 237,564 248,290 Other 346,713 564,224 813,094 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (795,406) (556,039) (896,588) Excess of tax depreciation over book depreciation on operating limited partnership assets (203,812) (302,876) (285,271) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (111,529) (97,417) (252,110) Income (loss) for tax return purposes, December 31, 2014 $ (771,819) $ (400,579) $ (429,225) For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes $ (634,723) $ (359,371) $ (1,442,530) Operating limited partnership rents received in advance 194 1,663 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 306,780 254,628 283,200 Other 1,366,368 112,456 1,456,407 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (666,281) (645,418) (673,720) Excess of tax depreciation over book depreciation on operating limited partnership assets (338,918) (487,779) (247,030) Impairment loss not recognized for tax purposes 268,187 - 918,818 Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (90,385) (26,918) (277,021) Income (loss) for tax return purposes, December 31, 2014 $ 211,222 $ (1,150,739) $ 18,124 For income tax purposes, the Fund reports using a December 31 year end. The Fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2015 is reconciled as follows: Series 46 Net income (loss) for financial reporting purposes $ (2,374,424) Operating limited partnership rents received in advance (5,466) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 249,528 Other 136,565 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (315,077) Excess of tax depreciation over book depreciation on operating limited partnership assets (453,749) Impairment loss not recognized for tax purposes 1,406,624 Operating limited partnership impairment loss not recognized for tax purposes - Difference due to fiscal year for book purposes and calendar year for tax purposes (66,699) Income (loss) for tax return purposes, December 31, 2014 $ (1,422,698) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Total Series 20 Series 21 Net income (loss) for financial reporting purposes $ (4,310,963) $ 606,391 $ 3,069 Operating limited partnership rents received in advance (6,007) - (17) Accrued partnership fund management fee not deducted (deducted) for income tax purposes (3,180,283) (539,749) (20,070) Other 14,775,748 992,434 316,382 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (16,299,042) (366,227) (98,321) Excess of tax depreciation over book depreciation on operating limited partnership assets (6,231,944) (74,539) (177,554) Impairment loss not recognized for tax purposes 7,116,275 - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (10,529,310) (288,923) (83,572) Income (loss) for tax return purposes, December 31, 2013 $ (18,665,526) $ 329,387 $ (60,083) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes $ (98,478) $ (125,463) $ 1,625,695 Operating limited partnership rents received in advance - - 2,879 Accrued partnership fund management fee not deducted (deducted) for income tax purposes (26,305) 71,819 (2,468,363) Other 972,788 197,451 1,989,051 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (264,711) (361,723) (241,279) Excess of tax depreciation over book depreciation on operating limited partnership assets (69,076) (227,036) (30,246) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (136,555) (14,194) (1,636,274) Income (loss) for tax return purposes, December 31, 2013 $ 377,663 $ (459,146) $ (758,537) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes $ (59,679) $ 2,736,763 $ 2,385,674 Operating limited partnership rents received in advance - (449) 136 Accrued partnership fund management fee not deducted (deducted) for income tax purposes - (499,347) (1,559,279) Other 593,391 3,879,632 1,619,880 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (43,041) (842,204) (277,730) Excess of tax depreciation over book depreciation on operating limited partnership assets (138,555) (214,874) (181,302) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (386,563) (4,213,369) (1,123,176) Income (loss) for tax return purposes, December 31, 2013 $ (34,447) $ 846,152 $ 864,203 For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes $ 992,304 $ 68,179 $ (170,958) Operating limited partnership rents received in advance (50) (3,627) 7,664 Accrued partnership fund management fee not deducted (deducted) for income tax purposes (870,954) 75,854 155,148 Other 863,713 (2,703,508) 80,092 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (953,311) (1,065,191) (621,294) Excess of tax depreciation over book depreciation on operating limited partnership assets (222,830) (294,360) (176,205) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (292,930) (308,456) (22,236) Income (loss) for tax return purposes, December 31, 2013 $ (484,058) $ (4,231,109) $ (747,789) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes $ 337,127 $ (196,777) $ (130,088) Operating limited partnership rents received in advance - (2,419) (466) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 279,204 270,411 123,408 Other (565,343) 899,882 78,067 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,155,732) (1,433,129) (566,103) Excess of tax depreciation over book depreciation on operating limited partnership assets (444,727) (208,100) (140,906) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (597,142) (64,279) (28,128) Income (loss) for tax return purposes, December 31, 2013 $ (2,146,613) $ (734,411) $ (664,216) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes $ (37,107) $ (25,674) $ (121,517) Operating limited partnership rents received in advance (3,831) 15,521 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 256,596 202,082 (867,520) Other 121,042 135,633 4,218,381 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,227,938) (688,552) (489,323) Excess of tax depreciation over book depreciation on operating limited partnership assets (177,657) (254,172) (158,926) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (216,769) (256,794) (104,445) Income (loss) for tax return purposes, December 31, 2013 $ (1,285,664) $ (871,956) $ 2,476,650 For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes $ (187,483) $ (103,034) $ (135,596) Operating limited partnership rents received in advance (18,883) (6,905) (6,903) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 204,864 164,400 136,800 Other 1,190,800 358,421 337,442 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (1,423,309) (447,771) (594,093) Excess of tax depreciation over book depreciation on operating limited partnership assets (189,389) (396,454) (286,803) Impairment loss not recognized for tax purposes - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (97,290) (89,091) (103,140) Income (loss) for tax return purposes, December 31, 2013 $ (520,690) $ (520,434) $ (652,293) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes $ (207,935) $ (165,403) $ (578,220) Operating limited partnership rents received in advance 2,625 (702) (1,127) Accrued partnership fund management fee not deducted (deducted) for income tax purposes 200,016 185,732 198,700 Other (20,535) 175,191 508,920 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (726,480) (621,885) (792,226) Excess of tax depreciation over book depreciation on operating limited partnership assets (202,424) (294,646) (288,776) Impairment loss not recognized for tax purposes - - 212,553 Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (116,716) (230,907) (54,300) Income (loss) for tax return purposes, December 31, 2013 $ (1,071,449) $ (952,620) $ (794,476) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes $ (1,582,420) $ (2,529,532) $ (3,485,593) Operating limited partnership rents received in advance (908) 2,360 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 306,780 277,353 312,609 Other 65,862 (1,448,171) (251,745) Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (547,642) (372,037) (57,205) Excess of tax depreciation over book depreciation on operating limited partnership assets (317,839) (341,059) (243,079) Impairment loss not recognized for tax purposes 972,475 1,696,224 2,293,749 Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (99,277) 183,685 (29,551) Income (loss) for tax return purposes, December 31, 2013 $ (1,202,969) $ (2,531,177) $ (1,460,815) For income tax purposes, the Fund reports using a December 31 year end. The fund’s net income (loss) for financial reporting and tax return purposes for the year ended March 31, 2014 is reconciled as follows: Series 46 Net income (loss) for financial reporting purposes $ (3,125,208) Operating limited partnership rents received in advance 9,095 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 249,528 Other 170,595 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (20,585) Excess of tax depreciation over book depreciation on operating limited partnership assets (480,410) Impairment loss not recognized for tax purposes 1,941,274 Operating limited partnership impairment loss not recognized for tax purposes - Difference due to fiscal year for book purposes and calendar year for tax purposes (118,918) Income (loss) for tax return purposes, December 31, 2013 $ (1,374,629)
Schedule Of Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Table Text Block]	Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2014 $ 55,728,106 $ (1,258,685) $ (1,905,152) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 77,225,748 878,598 2,591,698 Impairment loss in investment in operating limited partnerships (188,464,989) (409,509) (118,301) Historic tax credits - cumulative 978,267 570,617 - Less share of loss - three months ended March 31, 2015 (755,788) (62,488) (221,074) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 57,087,374 281,467 (347,171) Investments in operating limited partnerships - as reported $ 1,798,718 $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2014 $ (1,832,001) $ 1,497,353 $ (821,383) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,689,653 1,281,140 1,941,970 Impairment loss in investment in operating limited partnerships (1,289,080) (5,298,843) (1,151,381) Historic tax credits - cumulative 223,537 - - Less share of loss - three months ended March 31, 2015 (15,621) (10,974) (841) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,223,512 2,531,324 31,635 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2014 $ (60,435) $ (5,205,435) $ (1,656,389) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 273,564 4,399,020 1,526,506 Impairment loss in investment in operating limited partnerships (1,345,945) (1,883,225) (4,004,265) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 (31,239) (57,289) (195,417) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,164,055 2,746,929 4,329,565 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2014 $ 318,909 $ (914,109) $ 526,482 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 3,269,083 4,695,617 2,524,000 Impairment loss in investment in operating limited partnerships (4,790,458) (5,661,234) (4,610,342) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 (64,727) (39,537) - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,267,193 1,919,263 1,559,860 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2014 $ (2,844,166) $ 4,667,100 $ 3,976,255 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 3,913,882 7,152,320 2,003,965 Impairment loss in investment in operating limited partnerships (9,196,909) (13,359,327) (7,924,274) Historic tax credits - cumulative - 184,113 - Less share of loss - three months ended March 31, 2015 (56,581) - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 8,183,774 1,355,794 1,944,054 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2014 $ 1,329,494 $ 3,492,380 $ 3,631,292 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,231,532 3,920,392 2,224,599 Impairment loss in investment in operating limited partnerships (8,069,371) (9,244,266) (7,264,883) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 4,508,345 1,831,494 1,408,992 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2014 $ 1,183,098 $ 5,783,115 $ 4,215,944 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 6,493,889 4,030,703 4,373,718 Impairment loss in investment in operating limited partnerships (7,792,558) (10,557,104) (7,444,160) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 115,571 743,286 (1,145,502) Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2014 $ 6,586,470 $ 455,172 $ 5,161,301 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,158,206 2,647,711 2,985,744 Impairment loss in investment in operating limited partnerships (10,641,244) (7,024,673) (10,714,201) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,896,568 3,921,790 2,567,156 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2014 $ 7,950,660 $ 366,227 $ 12,261,848 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 3,046,309 3,768,065 868,202 Impairment loss in investment in operating limited partnerships (13,508,694) (6,482,162) (15,650,905) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2015 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 2,511,725 2,347,870 3,358,960 Investments in operating limited partnerships - as reported $ - $ - $ 838,105 The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2015 are as follows: Series 46 Investments in operating limited partnerships - tax return December 31, 2014 $ 8,822,761 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 335,662 Impairment loss in investment in operating limited partnerships (13,027,675) Historic tax credits - cumulative - Less share of loss - three months ended March 31, 2015 - Operating limited partnership impairment loss not recognized for tax purposes - Other 4,829,865 Investments in operating limited partnerships - as reported $ 960,613 The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2013 $ 76,082,802 $ (2,870,528) $ (1,734,996) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 87,884,506 3,054,043 2,584,152 Impairment loss in investment in operating limited partnerships (216,038,394) (1,333,677) (118,301) Historic tax credits - cumulative 978,267 570,617 - Less share of loss - three months ended March 31, 2014 (1,117,450) (90,622) (221,074) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 57,538,970 670,167 (509,781) Investments in operating limited partnerships - as reported $ 5,328,701 $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2013 $ (2,216,485) $ 656,490 $ (911,837) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,708,122 2,436,164 2,148,403 Impairment loss in investment in operating limited partnerships (1,618,823) (6,353,837) (1,636,215) Historic tax credits - cumulative 223,537 - - Less share of loss - three months ended March 31, 2014 (25,824) (54,934) (841) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,929,473 3,316,117 400,490 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2013 $ 1,280,497 $ (3,510,773) $ (1,806,555) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 467,648 5,296,972 1,965,626 Impairment loss in investment in operating limited partnerships (3,245,521) (4,338,427) (4,558,902) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2014 (31,239) (114,788) (204,661) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,528,615 2,667,016 4,604,492 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2013 $ 8,721,367 $ (3,533,205) $ 1,088,370 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 4,221,023 7,179,789 3,318,142 Impairment loss in investment in operating limited partnerships (16,476,882) (5,875,856) (6,613,997) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2014 (79,180) (204,728) - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 3,613,672 2,434,000 2,207,485 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2013 $ (75,435) $ 6,429,738 $ 4,589,822 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 7,965,109 6,317,426 2,659,844 Impairment loss in investment in operating limited partnerships (11,182,057) (14,763,087) (9,162,728) Historic tax credits - cumulative - 184,113 - Less share of loss - three months ended March 31, 2014 (89,559) - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 3,381,942 1,831,810 1,913,062 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2013 $ 3,558,773 $ 4,244,912 $ 4,233,303 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 5,821,899 3,511,421 1,659,966 Impairment loss in investment in operating limited partnerships (10,625,803) (11,273,719) (7,246,265) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2014 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,245,131 3,517,386 1,352,996 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2013 $ 2,065,352 $ 6,284,314 $ 4,738,394 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 6,441,485 3,627,297 3,876,967 Impairment loss in investment in operating limited partnerships (7,792,558) (10,527,541) (7,438,510) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2014 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other (714,279) 615,930 (1,176,851) Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2013 $ 7,248,337 $ 768,256 $ 5,533,010 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,365,798 2,219,955 2,319,513 Impairment loss in investment in operating limited partnerships (10,639,800) (7,005,127) (10,428,111) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2014 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 2,025,665 4,016,916 2,575,588 Investments in operating limited partnerships - as reported $ - $ - $ - The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2013 $ 7,665,048 $ 1,396,639 $ 12,010,027 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,380,028 3,122,647 194,482 Impairment loss in investment in operating limited partnerships (13,050,566) (6,453,489) (14,657,544) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2014 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 3,183,820 1,934,203 4,457,527 Investments in operating limited partnerships - as reported $ 178,330 $ - $ 2,004,492 The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2014 are as follows: Series 46 Investments in operating limited partnerships - tax return December 31, 2013 $ 10,229,967 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 20,585 Impairment loss in investment in operating limited partnerships (11,621,051) Historic tax credits - cumulative - Less share of loss - three months ended March 31, 2014 - Operating limited partnership impairment loss not recognized for tax purposes - Other 4,516,378 Investments in operating limited partnerships - as reported $ 3,145,879

ORGANIZATION AND SUMMARY OF S23

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	Mar. 31, 2015	Mar. 31, 2014
Capital Unit [Line Items]
Partners Capital Account Units Issued	83,651,080	83,651,080
Partners Capital Account Units Outstanding	83,569,146	83,626,246
Series Twenty [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,866,700	3,866,700
Partners Capital Account Units Outstanding	3,857,700	3,864,700
Series Twenty One [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	1,892,700	1,892,700
Partners Capital Account Units Outstanding	1,888,200	1,888,200
Series Twenty Two [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,564,400	2,564,400
Partners Capital Account Units Outstanding	2,560,800	2,561,400
Series Twenty Three [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,336,727	3,336,727
Partners Capital Account Units Outstanding	3,333,227	3,336,227
Series Twenty Four [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,169,878	2,169,878
Partners Capital Account Units Outstanding	2,162,378	2,168,878
Series Twenty Five [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,026,109	3,026,109
Partners Capital Account Units Outstanding	3,024,509	3,025,609
Series Twenty Six [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,995,900	3,995,900
Partners Capital Account Units Outstanding	3,990,700	3,995,200
Series Twenty Seven [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,460,700	2,460,700
Partners Capital Account Units Outstanding	2,459,700	2,460,700
Series Twenty Eight [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	4,000,738	4,000,738
Partners Capital Account Units Outstanding	3,998,738	3,999,738
Series Twenty Nine [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,991,800	3,991,800
Partners Capital Account Units Outstanding	3,989,500	3,991,300
Series Thirty [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,651,000	2,651,000
Partners Capital Account Units Outstanding	2,643,000	2,651,000
Series Thirty One [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	4,417,857	4,417,857
Partners Capital Account Units Outstanding	4,409,757	4,415,757
Series Thirty Two [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	4,754,198	4,754,198
Partners Capital Account Units Outstanding	4,748,198	4,751,198
Series Thirty Three [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,636,533	2,636,533
Partners Capital Account Units Outstanding	2,635,533	2,635,533
Series Thirty Four [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,529,319	3,529,319
Partners Capital Account Units Outstanding	3,523,219	3,528,319
Series Thirty Five [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,300,463	3,300,463
Partners Capital Account Units Outstanding	3,295,763	3,298,763
Series Thirty Six [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,106,838	2,106,838
Partners Capital Account Units Outstanding	2,102,504	2,104,504
Series Thirty Seven [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,512,500	2,512,500
Partners Capital Account Units Outstanding	2,512,500	2,512,500
Series Thirty Eight [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,543,100	2,543,100
Partners Capital Account Units Outstanding	2,543,100	2,543,100
Series Thirty Nine [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,292,151	2,292,151
Partners Capital Account Units Outstanding	2,291,151	2,292,151
Series Forty [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,630,256	2,630,256
Partners Capital Account Units Outstanding	2,628,756	2,630,256
Series Forty One [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,891,626	2,891,626
Partners Capital Account Units Outstanding	2,891,626	2,891,626
Series Forty Two [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,744,262	2,744,262
Partners Capital Account Units Outstanding	2,744,262	2,744,262
Series Forty Three [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,637,987	3,637,987
Partners Capital Account Units Outstanding	3,637,987	3,637,987
Series Forty Four [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,701,973	2,701,973
Partners Capital Account Units Outstanding	2,701,973	2,701,973
Series Forty Five [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	4,014,367	4,014,367
Partners Capital Account Units Outstanding	4,014,367	4,014,367
Series Forty Six [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,980,998	2,980,998
Partners Capital Account Units Outstanding	2,979,998	2,980,998

ORGANIZATION AND SUMMARY OF S24

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	$ 133,584
Acquisition Costs Impairment	133,584	1,139,623
Series Twenty [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty One [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty Two [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty Three [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty Four [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty Five [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty Six [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty Seven [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty Eight [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Twenty Nine [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty One [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty Two [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty Three [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty Four [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty Five [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty Six [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty Seven [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty Eight [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Thirty Nine [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Forty [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Forty One [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	0
Remaining Life Acquisition Costs (Years)
Series Forty Two [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	207,482
Remaining Life Acquisition Costs (Years)
Series Forty Three [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	133,584
Acquisition Costs Impairment	$ 133,584	0
Remaining Life Acquisition Costs (Years)
Series Forty Four [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	848,390
Remaining Life Acquisition Costs (Years)
Series Forty Five [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	53,446
Remaining Life Acquisition Costs (Years)
Series Forty Six [Member]
Operating Partnerships Valuation Allowance [Line Items]
Accumulated Amortization	$ 0	0
Acquisition Costs Impairment	$ 0	$ 30,305
Remaining Life Acquisition Costs (Years)

ORGANIZATION AND SUMMARY OF S25

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - shares	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	83,611,971	83,640,389
Series Twenty [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,862,950	3,865,450
Series Twenty One [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	1,888,200	1,890,075
Series Twenty Two [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,561,250	2,563,650
Series Twenty Three [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,335,477	3,336,602
Series Twenty Four [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,167,253	2,169,628
Series Twenty Five [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,025,334	3,025,609
Series Twenty Six [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,994,075	3,995,200
Series Twenty Seven [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,460,450	2,460,700
Series Twenty Eight [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,999,488	4,000,113
Series Twenty Nine [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,990,850	3,991,675
Series Thirty [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,649,000	2,651,000
Series Thirty One [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	4,414,257	4,417,332
Series Thirty Two [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	4,750,448	4,753,240
Series Thirty Three [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,635,533	2,635,533
Series Thirty Four [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,527,044	3,529,069
Series Thirty Five [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,298,013	3,300,038
Series Thirty Six [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,104,004	2,106,255
Series Thirty Seven [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,512,500	2,512,500
Series Thirty Eight [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,543,100	2,543,100
Series Thirty Nine [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,291,901	2,292,151
Series Forty [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,629,881	2,630,256
Series Forty One [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,891,626	2,891,626
Series Forty Two [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,744,262	2,744,262
Series Forty Three [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	3,637,987	3,637,987
Series Forty Four [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,701,973	2,701,973
Series Forty Five [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	4,014,367	4,014,367
Series Forty Six [Member]
Calculation Of Net Loss Per Beneficial Assignee Partnership Unit Numerator and Denominator In Earnings Per Share [Line Items]
Weighted Average Number of Limited Partnership and General Partnership Unit Outstanding, Basic and Diluted	2,980,748	2,980,998

ORGANIZATION AND SUMMARY OF S26

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual)	12 Months Ended
	Mar. 31, 2015USD ($)shares	Mar. 31, 2014USD ($)
Organization And Summary Of Significant Accounting Policies [Line Items]
Limited Liability Company (LLC) or Limited Partnership (LP), Members or Limited Partners, Ownership Interest	99.00%
Limited Liability Company (LLC) or Limited Partnership (LP), Managing Member or General Partner, Ownership Interest	1.00%
Limited Partners Capital Account Per Units	10
Units of limited partnership interest, authorized | shares	101,500,000
Deferred Tax Assets, Valuation Allowance	$ 709,402	$ 571,985
Impairment loss	$ 2,593,629	7,116,275
Amortization Period Of Acquisition Costs Straight Line Method	27 years 6 months
Impairment Loss Of Acquisition Costs	$ 133,584	$ 1,139,623

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	$ 4,723,733	$ 5,299,204
Asset Management and Reporting Fee	1,374,985	1,229,739
Fund Management Fee net of Asset Management and Reporting Fee	3,348,748	4,069,465
Series Twenty [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	66,576	88,653
Asset Management and Reporting Fee	123,117	11,304
Fund Management Fee net of Asset Management and Reporting Fee	(56,541)	77,349
Series Twenty One [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	57,300	58,930
Asset Management and Reporting Fee	37,051	3,676
Fund Management Fee net of Asset Management and Reporting Fee	20,249	55,254
Series Twenty Two [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	59,835	64,070
Asset Management and Reporting Fee	27,311	5,000
Fund Management Fee net of Asset Management and Reporting Fee	32,524	59,070
Series Twenty Three [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	83,109	90,719
Asset Management and Reporting Fee	115,250	6,500
Fund Management Fee net of Asset Management and Reporting Fee	(32,141)	84,219
Series Twenty Four [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	64,002	91,732
Asset Management and Reporting Fee	83,730	111,298
Fund Management Fee net of Asset Management and Reporting Fee	(19,728)	(19,566)
Series Twenty Five [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	27,661	47,508
Asset Management and Reporting Fee	8,260	9,612
Fund Management Fee net of Asset Management and Reporting Fee	19,401	37,896
Series Twenty Six [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	152,491	208,009
Asset Management and Reporting Fee	111,234	187,315
Fund Management Fee net of Asset Management and Reporting Fee	41,257	20,694
Series Twenty Seven [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	163,014	204,780
Asset Management and Reporting Fee	22,076	78,159
Fund Management Fee net of Asset Management and Reporting Fee	140,938	126,621
Series Twenty Eight [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	173,354	277,316
Asset Management and Reporting Fee	93,978	120,474
Fund Management Fee net of Asset Management and Reporting Fee	79,376	156,842
Series Twenty Nine [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	230,779	307,485
Asset Management and Reporting Fee	47,727	59,597
Fund Management Fee net of Asset Management and Reporting Fee	183,052	247,888
Series Thirty [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	143,019	155,148
Asset Management and Reporting Fee	81,311	19,861
Fund Management Fee net of Asset Management and Reporting Fee	61,708	135,287
Series Thirty One [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	294,288	329,204
Asset Management and Reporting Fee	66,713	62,574
Fund Management Fee net of Asset Management and Reporting Fee	227,575	266,630
Series Thirty Two [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	256,588	271,860
Asset Management and Reporting Fee	23,342	61,166
Fund Management Fee net of Asset Management and Reporting Fee	233,246	210,694
Series Thirty Three [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	118,662	123,408
Asset Management and Reporting Fee	59,633	16,389
Fund Management Fee net of Asset Management and Reporting Fee	59,029	107,019
Series Thirty Four [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	226,928	256,596
Asset Management and Reporting Fee	100,863	17,321
Fund Management Fee net of Asset Management and Reporting Fee	126,065	239,275
Series Thirty Five [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	198,216	202,082
Asset Management and Reporting Fee	24,985	52,603
Fund Management Fee net of Asset Management and Reporting Fee	173,231	149,479
Series Thirty Six [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	132,480	132,480
Asset Management and Reporting Fee	14,079	19,023
Fund Management Fee net of Asset Management and Reporting Fee	118,401	113,457
Series Thirty Seven [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	196,940	204,864
Asset Management and Reporting Fee	43,500	20,389
Fund Management Fee net of Asset Management and Reporting Fee	153,440	184,475
Series Thirty Eight [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	164,400	164,400
Asset Management and Reporting Fee	19,315	22,599
Fund Management Fee net of Asset Management and Reporting Fee	145,085	141,801
Series Thirty Nine [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	134,085	136,800
Asset Management and Reporting Fee	9,022	17,748
Fund Management Fee net of Asset Management and Reporting Fee	125,063	119,052
Series Forty [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	200,016	200,016
Asset Management and Reporting Fee	14,607	21,590
Fund Management Fee net of Asset Management and Reporting Fee	185,409	178,426
Series Forty One [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	237,564	237,732
Asset Management and Reporting Fee	18,131	38,056
Fund Management Fee net of Asset Management and Reporting Fee	219,433	199,676
Series Forty Two [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	248,290	248,700
Asset Management and Reporting Fee	84,524	63,265
Fund Management Fee net of Asset Management and Reporting Fee	163,766	185,435
Series Forty Three [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	306,780	306,780
Asset Management and Reporting Fee	38,745	60,352
Fund Management Fee net of Asset Management and Reporting Fee	268,035	246,428
Series Forty Four [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	254,628	277,353
Asset Management and Reporting Fee	48,108	52,403
Fund Management Fee net of Asset Management and Reporting Fee	206,520	224,950
Series Forty Five [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	283,200	363,051
Asset Management and Reporting Fee	35,650	54,934
Fund Management Fee net of Asset Management and Reporting Fee	247,550	308,117
Series Forty Six [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	249,528	249,528
Asset Management and Reporting Fee	22,723	36,531
Fund Management Fee net of Asset Management and Reporting Fee	$ 226,805	$ 212,997

RELATED PARTY TRANSACTIONS (D28

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Partnership Management Fees Paid [Line Items]
Fund management fees paid	$ 2,766,014	$ 8,479,487
Series Twenty [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	50,000	628,402
Series Twenty One [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	79,000
Series Twenty Two [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	142,116	90,375
Series Twenty Three [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	426,346	18,900
Series Twenty Four [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	64,002	2,560,095
Series Twenty Five [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	27,661	47,508
Series Twenty Six [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	152,491	707,356
Series Twenty Seven [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	207,252	1,764,059
Series Twenty Eight [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	879,536	1,148,270
Series Twenty Nine [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	231,631
Series Thirty [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	0
Series Thirty One [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	604,556	50,000
Series Thirty Two [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	62,000	1,449
Series Thirty Three [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	0
Series Thirty Four [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	50,000	0
Series Thirty Five [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	50,000	0
Series Thirty Six [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	50,054	1,000,000
Series Thirty Seven [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	0
Series Thirty Eight [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	0
Series Thirty Nine [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	0
Series Forty [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	0
Series Forty One [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	52,000
Series Forty Two [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	50,000
Series Forty Three [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	0
Series Forty Four [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	0
Series Forty Five [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	0	50,442
Series Forty Six [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	$ 0	$ 0

RELATED PARTY TRANSACTIONS (D29

RELATED PARTY TRANSACTIONS (Details 2) - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	$ 1,472,274	$ 1,371,186
Series Twenty [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty One [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty Two [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty Three [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty Four [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty Five [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty Six [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty Seven [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty Eight [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Twenty Nine [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Thirty [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Thirty One [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Thirty Two [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Thirty Three [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	54,660	54,660
Series Thirty Four [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	133,578	133,578
Series Thirty Five [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Thirty Six [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Thirty Seven [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Thirty Eight [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Thirty Nine [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	220,455	220,455
Series Forty [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	370,404	359,629
Series Forty One [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	359,757	359,757
Series Forty Two [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	221,615	221,615
Series Forty Three [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	0
Series Forty Four [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	88,620	12,495
Series Forty Five [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	23,185	8,997
Series Forty Six [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	$ 0	$ 0

RELATED PARTY TRANSACTIONS (D30

RELATED PARTY TRANSACTIONS (Details 3) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	$ 306,602	$ 352,566
Series Twenty [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,573	13,320
Series Twenty One [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	8,823	10,180
Series Twenty Two [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,045	11,792
Series Twenty Three [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,378	13,081
Series Twenty Four [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,985	11,458
Series Twenty Five [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,555	12,154
Series Twenty Six [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	14,657	16,057
Series Twenty Seven [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,275	11,979
Series Twenty Eight [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,468	14,353
Series Twenty Nine [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,872	14,663
Series Thirty [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,064	12,284
Series Thirty One [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	13,474	15,196
Series Thirty Two [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,697	14,268
Series Thirty Three [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	9,883	11,031
Series Thirty Four [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,371	12,736
Series Thirty Five [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,999	12,216
Series Thirty Six [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	9,543	10,822
Series Thirty Seven [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	9,561	10,690
Series Thirty Eight [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,049	11,184
Series Thirty Nine [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	9,468	10,889
Series Forty [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,775	12,485
Series Forty One [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,646	14,228
Series Forty Two [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,625	16,252
Series Forty Three [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,922	15,570
Series Forty Four [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,125	12,495
Series Forty Five [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	14,188	17,433
Series Forty Six [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	$ 11,581	$ 13,750

RELATED PARTY TRANSACTIONS (D31

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Related Party Transaction [Line Items]
Percentage Of Annual Management Fee	0.50%
Accrued Management Fees	$ 50,628,768	$ 48,671,049
Series Thirty Four [Member]
Related Party Transaction [Line Items]
Proceeds from Collection of Advance From An Affiliate		12,736
Series Forty [Member]
Related Party Transaction [Line Items]
Proceeds from Collection of Advance From An Affiliate	10,775	12,485
Series Forty Four [Member]
Related Party Transaction [Line Items]
Proceeds from Collection of Advance From An Affiliate	76,125	12,495
Series Forty Five [Member]
Related Party Transaction [Line Items]
Proceeds from Collection of Advance From An Affiliate	$ 14,188	$ 8,997

INVESTMENTS IN OPERATING LIMI32

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details) - Number	Mar. 31, 2015	Mar. 31, 2014
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	306	361
Series Twenty [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	4	8
Series Twenty One [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	4	4
Series Twenty Two [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	8
Series Twenty Three [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	9	11
Series Twenty Four [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	7
Series Twenty Five [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	4	6
Series Twenty Six [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	17	24
Series Twenty Seven [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	7	10
Series Twenty Eight [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	11	19
Series Twenty Nine [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	10	17
Series Thirty [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	11	16
Series Thirty One [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	19	22
Series Thirty Two [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	11	14
Series Thirty Three [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	8
Series Thirty Four [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	9	12
Series Thirty Five [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	9	10
Series Thirty Six [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	9	9
Series Thirty Seven [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	7
Series Thirty Eight [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	10	10
Series Thirty Nine [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	9	9
Series Forty [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	16	16
Series Forty One [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	19	19
Series Forty Two [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	20	21
Series Forty Three [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	23	23
Series Forty Four [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	8	8
Series Forty Five [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	28	28
Series Forty Six [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	15	15

INVESTMENTS IN OPERATING LIMI33

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 1)		12 Months Ended
		Mar. 31, 2015USD ($)Number		Mar. 31, 2014USD ($)Number
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		48		23
Sale of Underlying Operating Partnership		7		15
Partnership Proceeds from Disposition | $		$ 12,631,500	[1]	$ 10,499,552	[2]
Gain on Disposition | $		$ 12,941,795		$ 9,882,625
Series Twenty [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		4		3
Sale of Underlying Operating Partnership		0		0
Partnership Proceeds from Disposition | $		$ 70,580	[1]	$ 722,000	[2]
Gain on Disposition | $		70,580		$ 722,000
Series Twenty One [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred				1
Sale of Underlying Operating Partnership				0
Partnership Proceeds from Disposition | $		0		$ 79,000	[2]
Gain on Disposition | $		$ 0		$ 79,000
Series Twenty Two [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		1		2
Sale of Underlying Operating Partnership		1		0
Partnership Proceeds from Disposition | $		$ 166,896	[1]	$ 0	[2]
Gain on Disposition | $		$ 166,896		0
Series Twenty Three [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		1
Sale of Underlying Operating Partnership		1
Partnership Proceeds from Disposition | $		$ 426,346	[1]	0
Gain on Disposition | $		$ 426,346		$ 0
Series Twenty Four [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		0		3
Sale of Underlying Operating Partnership		1		3
Partnership Proceeds from Disposition | $		$ 127,287	[1]	$ 1,630,062	[2]
Gain on Disposition | $		$ 207,327		$ 1,630,062
Series Twenty Five [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		2		1
Sale of Underlying Operating Partnership		0		0
Partnership Proceeds from Disposition | $		$ 1,295,124	[1]	$ 618,889	[2]
Gain on Disposition | $		$ 1,295,124		$ 0
Series Twenty Six [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		5		1
Sale of Underlying Operating Partnership		2		6
Partnership Proceeds from Disposition | $		$ 576,832	[1]	$ 2,801,657	[2]
Gain on Disposition | $		$ 647,125		$ 2,801,657
Series Twenty Seven [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		3		2
Sale of Underlying Operating Partnership		0		1
Partnership Proceeds from Disposition | $		$ 234,376	[1]	$ 2,508,394	[2]
Gain on Disposition | $		$ 237,896		$ 2,508,394
Series Twenty Eight [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		8		1
Sale of Underlying Operating Partnership		0		0
Partnership Proceeds from Disposition | $		$ 5,813,850	[1]	$ 939,495	[2]
Gain on Disposition | $		$ 5,854,818		$ 939,495
Series Twenty Nine [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		7		2
Sale of Underlying Operating Partnership		0		2
Partnership Proceeds from Disposition | $		$ 278,493	[1]	$ 342,694	[2]
Gain on Disposition | $		$ 278,493		344,656
Series Thirty [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		5
Sale of Underlying Operating Partnership		0
Partnership Proceeds from Disposition | $		$ 21,630	[1]	0
Gain on Disposition | $		$ 94,887		$ 0
Series Thirty One [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		2		3
Sale of Underlying Operating Partnership		1		0
Partnership Proceeds from Disposition | $		$ 2,840,263	[1]	$ 624,556	[2]
Gain on Disposition | $		$ 2,840,263		$ 624,556
Series Thirty Two [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		3		1
Sale of Underlying Operating Partnership		0		0
Partnership Proceeds from Disposition | $		$ 105,416	[1]	$ 3,428	[2]
Gain on Disposition | $		$ 107,673		3,428
Series Thirty Three [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		2
Sale of Underlying Operating Partnership		0
Partnership Proceeds from Disposition | $		$ 53,079	[1]	0
Gain on Disposition | $		$ 53,079		$ 0
Series Thirty Four [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		3		1
Sale of Underlying Operating Partnership		0		0
Partnership Proceeds from Disposition | $		$ 502,727	[1]	$ 176,333	[2]
Gain on Disposition | $		$ 502,727		176,333
Series Thirty Five [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		1
Sale of Underlying Operating Partnership		0
Partnership Proceeds from Disposition | $		$ 0	[1]	0
Gain on Disposition | $		$ 0
Series Thirty Six [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		0
Sale of Underlying Operating Partnership		0
Partnership Proceeds from Disposition | $		$ 25,054	[1]	0
Gain on Disposition | $		$ 25,054		0
Series Thirty Seven [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		1
Sale of Underlying Operating Partnership		0
Partnership Proceeds from Disposition | $		$ 0	[1]	0
Gain on Disposition | $		$ 0
Series Thirty Nine [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		0
Sale of Underlying Operating Partnership		0
Partnership Proceeds from Disposition | $		$ 29,999	[1]	0
Gain on Disposition | $		29,999		$ 0
Series Forty One [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred				1
Sale of Underlying Operating Partnership				0
Partnership Proceeds from Disposition | $		0		$ 52,000	[2]
Gain on Disposition | $		$ 0		$ 52,000
Series Fourty Two [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred		0
Sale of Underlying Operating Partnership		1
Partnership Proceeds from Disposition | $	[1]	$ 63,548
Gain on Disposition | $		103,508
Series Forty Four [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred				0
Sale of Underlying Operating Partnership				2
Partnership Proceeds from Disposition | $		0		$ 0	[2]
Gain on Disposition | $				$ 0
Series Forty Five [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred				1
Sale of Underlying Operating Partnership				1
Partnership Proceeds from Disposition | $		0		$ 1,044	[2]
Gain on Disposition | $		$ 0		$ 1,044
[1]	Fund proceeds from disposition does not include the following amounts which were due to writeoffs of capital contribution payables of $1,293, $3,520, $40,968, $22,257 and $2,257, for Series 26, Series 27, Series 28, Series 30 and Series 32, respectively. As well as proceeds from disposition recorded as a receivable of $80,040, $69,000, $51,000 and $39,960, for Series 24, Series 26, Series 30 and Series 42, respectively.
[2]	Fund proceeds from disposition include $618,889 recorded as a receivable as of March 31, 2013, for Series 25. Proceeds from disposition does not include $1,962 which was due to a writeoff of capital contribution payable for Series 29.

INVESTMENTS IN OPERATING LIMI34

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 2) - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Contributions Payable [Line Items]
Capital contributions payable	$ 587,465	$ 664,260
Series Twenty [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Twenty One [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Twenty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	9,352	9,352
Series Twenty Three [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Twenty Four [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Twenty Five [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Twenty Six [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	1,293
Series Twenty Seven [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	10,020
Series Twenty Eight [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	40,968
Series Twenty Nine [Member]
Contributions Payable [Line Items]
Capital contributions payable	8,235	8,235
Series Thirty [Member]
Contributions Payable [Line Items]
Capital contributions payable	105,139	127,396
Series Thirty One [Member]
Contributions Payable [Line Items]
Capital contributions payable	66,294	66,294
Series Thirty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	1,229	3,486
Series Thirty Three [Member]
Contributions Payable [Line Items]
Capital contributions payable	69,154	69,154
Series Thirty Four [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Thirty Five [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Thirty Six [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Thirty Seven [Member]
Contributions Payable [Line Items]
Capital contributions payable	138,438	138,438
Series Thirty Eight [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Thirty Nine [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Forty [Member]
Contributions Payable [Line Items]
Capital contributions payable	102	102
Series Forty One [Member]
Contributions Payable [Line Items]
Capital contributions payable	100	100
Series Forty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	73,433	73,433
Series Forty Three [Member]
Contributions Payable [Line Items]
Capital contributions payable	99,265	99,265
Series Forty Four [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Forty Five [Member]
Contributions Payable [Line Items]
Capital contributions payable	16,724	16,724
Series Forty Six [Member]
Contributions Payable [Line Items]
Capital contributions payable	$ 0	$ 0

INVESTMENTS IN OPERATING LIMI35

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 3) - USD ($)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
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	$ 362,424,465		$ 435,973,036
Acquisition costs of operating limited partnerships	16,569,094		25,929,137
Cumulative distributions from operating limited partnerships	(2,828,871)		(3,187,008)
Cumulative impairment loss in investments in operating limited partnerships	(188,464,989)		(216,038,394)
Cumulative losses from operating limited partnerships	(185,900,981)		(237,348,070)
Investments in operating limited partnerships per balance sheet	1,798,718		5,328,701
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(2,042,656)		(2,570,666)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(3,535,753)		(4,142,502)
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).	755,788		1,117,450
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(77,225,748)		(87,884,506)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	1,120,407		1,300,991
Cumulative impairment loss in investments in operating limited partnerships	188,464,989		216,038,394
Other	(1,748,455)		(2,313,297)
Equity per operating limited partnerships' combined financial statements	107,587,290	$ 107,587,290	126,874,565	$ 126,874,565
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	1,510,993		5,333,121
Acquisition costs of operating limited partnerships	215,748		719,243
Cumulative distributions from operating limited partnerships	(7,394)		(26,017)
Cumulative impairment loss in investments in operating limited partnerships	(409,509)		(1,333,677)
Cumulative losses from operating limited partnerships	(1,309,838)		(4,692,670)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	62,488		90,622
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(878,598)		(3,054,043)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	6,576		6,576
Cumulative impairment loss in investments in operating limited partnerships	409,509		1,333,677
Other	(11,516)		(41,692)
Equity per operating limited partnerships' combined financial statements	(411,541)	(411,541)	(1,664,860)	(1,664,860)
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		3,570,455
Acquisition costs of operating limited partnerships	590,143		590,143
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)		(4,019,856)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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		221,074
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(2,591,698)		(2,584,152)
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	(171,733)		(170,410)
Equity per operating limited partnerships' combined financial statements	(2,424,056)	(2,424,056)	(2,415,187)	(2,415,187)
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	3,263,490		3,854,180
Acquisition costs of operating limited partnerships	400,455		455,092
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	(1,289,080)		(1,618,823)
Cumulative losses from operating limited partnerships	(2,374,865)		(2,690,449)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(384,587)		(384,587)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	15,621		25,824
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,689,653)		(1,708,122)
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	1,289,080		1,618,823
Other	(85,707)		(86,354)
Equity per operating limited partnerships' combined financial statements	(1,013,018)	(1,013,018)	(692,188)	(692,188)
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	8,266,057		10,391,895
Acquisition costs of operating limited partnerships	1,233,111		1,552,411
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	(5,298,843)		(6,353,837)
Cumulative losses from operating limited partnerships	(4,200,325)		(5,590,469)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(11,581)		(11,581)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	10,974		54,934
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,281,140)		(2,436,164)
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	5,298,843		6,353,837
Other	(117,555)		(112,531)
Equity per operating limited partnerships' combined financial statements	3,871,845	3,871,845	3,820,799	3,820,799
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	2,879,744		4,404,391
Acquisition costs of operating limited partnerships	310,375		562,541
Cumulative distributions from operating limited partnerships	(34,932)		(34,932)
Cumulative impairment loss in investments in operating limited partnerships	(1,151,381)		(1,636,215)
Cumulative losses from operating limited partnerships	(2,003,806)		(3,295,785)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(30,158)		(30,158)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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		841
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,941,970)		(2,148,403)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	6,688		6,688
Cumulative impairment loss in investments in operating limited partnerships	1,151,381		1,636,215
Other	122,471		128,312
Equity per operating limited partnerships' combined financial statements	(782,295)	(782,295)	(498,053)	(498,053)
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	1,438,868		3,805,566
Acquisition costs of operating limited partnerships	167,460		508,635
Cumulative distributions from operating limited partnerships	(57,503)		(69,547)
Cumulative impairment loss in investments in operating limited partnerships	(1,345,945)		(3,245,521)
Cumulative losses from operating limited partnerships	(202,880)		(999,133)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(273,564)		(467,648)
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	1,345,945		3,245,521
Other	(56,736)		(66,326)
Equity per operating limited partnerships' combined financial statements	1,046,884	1,046,884	2,742,786	2,742,786
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	6,172,370		11,884,296
Acquisition costs of operating limited partnerships	923,135		1,664,905
Cumulative distributions from operating limited partnerships	(45,647)		(69,380)
Cumulative impairment loss in investments in operating limited partnerships	(1,883,225)		(4,338,427)
Cumulative losses from operating limited partnerships	(5,166,633)		(9,141,394)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(51,000)		(70,440)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	57,289		114,788
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(4,399,020)		(5,296,972)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	171,816		187,072
Cumulative impairment loss in investments in operating limited partnerships	1,883,225		4,338,427
Other	(99,200)		(105,757)
Equity per operating limited partnerships' combined financial statements	(2,496,727)	(2,496,727)	(892,719)	(892,719)
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	8,111,853		10,048,578
Acquisition costs of operating limited partnerships	1,143,307		1,450,069
Cumulative distributions from operating limited partnerships	(14,167)		(14,167)
Cumulative impairment loss in investments in operating limited partnerships	(4,004,265)		(4,558,902)
Cumulative losses from operating limited partnerships	(5,236,728)		(6,925,578)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(39,446)		(286,388)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(449,204)		(449,204)
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).	195,417		204,661
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,526,506)		(1,965,626)
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	4,004,265		4,558,902
Other	(278,072)		(276,370)
Equity per operating limited partnerships' combined financial statements	1,906,454	1,906,454	1,785,975	1,785,975
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	10,960,734		23,441,799
Acquisition costs of operating limited partnerships	1,582,064		3,437,921
Cumulative distributions from operating limited partnerships	(175,027)		(553,358)
Cumulative impairment loss in investments in operating limited partnerships	(4,790,458)		(16,476,882)
Cumulative losses from operating limited partnerships	(7,577,313)		(9,849,480)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(78,528)		(233,630)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(65,288)		(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).	64,727		79,180
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(3,269,083)		(4,221,023)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		116,284
Cumulative impairment loss in investments in operating limited partnerships	4,790,458		16,476,882
Other	(151,455)		(563,831)
Equity per operating limited partnerships' combined financial statements	1,290,831	1,290,831	10,988,809	10,988,809
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	12,349,386		20,972,330
Acquisition costs of operating limited partnerships	1,809,414		3,024,114
Cumulative distributions from operating limited partnerships	(14,324)		(20,179)
Cumulative impairment loss in investments in operating limited partnerships	(5,661,234)		(5,875,856)
Cumulative losses from operating limited partnerships	(8,483,242)		(18,100,409)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	0		(83,498)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	39,537		204,728
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(4,695,617)		(7,179,789)
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	5,661,234		5,875,856
Other	(25,793)		(91,528)
Equity per operating limited partnerships' combined financial statements	390,272	390,272	(1,863,320)	(1,863,320)
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	9,309,581		13,904,236
Acquisition costs of operating limited partnerships	858,753		1,439,788
Cumulative distributions from operating limited partnerships	(29,880)		(53,204)
Cumulative impairment loss in investments in operating limited partnerships	(4,610,342)		(6,613,997)
Cumulative losses from operating limited partnerships	(5,528,112)		(8,676,823)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(112,197)		(135,225)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(2,524,000)		(3,318,142)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	1,092		7,712
Cumulative impairment loss in investments in operating limited partnerships	4,610,342		6,613,997
Other	(11,648)		1,847
Equity per operating limited partnerships' combined financial statements	1,727,888	1,727,888	2,934,488	2,934,488
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	13,801,443		22,008,435
Acquisition costs of operating limited partnerships	1,979,717		3,165,164
Cumulative distributions from operating limited partnerships	(31,404)		(31,404)
Cumulative impairment loss in investments in operating limited partnerships	(9,196,909)		(11,182,057)
Cumulative losses from operating limited partnerships	(6,552,847)		(13,960,138)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(47,462)		(47,462)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	56,581		89,559
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(3,913,882)		(7,965,109)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	8,501		30,562
Cumulative impairment loss in investments in operating limited partnerships	9,196,909		11,182,057
Other	(38,300)		(342,863)
Equity per operating limited partnerships' combined financial statements	5,184,747	5,184,747	2,869,144	2,869,144
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	25,861,866		29,433,847
Acquisition costs of operating limited partnerships	3,319,960		3,834,299
Cumulative distributions from operating limited partnerships	(101,211)		(101,211)
Cumulative impairment loss in investments in operating limited partnerships	(13,359,327)		(14,763,087)
Cumulative losses from operating limited partnerships	(15,721,288)		(18,403,848)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(172,318)		(172,318)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(7,152,320)		(6,317,426)
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	13,359,327		14,763,087
Other	306,885		322,700
Equity per operating limited partnerships' combined financial statements	5,095,596	5,095,596	7,350,065	7,350,065
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	12,019,485		14,744,596
Acquisition costs of operating limited partnerships	950,957		1,349,820
Cumulative distributions from operating limited partnerships	(30,285)		(30,285)
Cumulative impairment loss in investments in operating limited partnerships	(7,924,274)		(9,162,728)
Cumulative losses from operating limited partnerships	(5,015,883)		(6,901,403)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(179,468)		(179,468)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(2,003,965)		(2,659,844)
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	7,924,274		9,162,728
Other	(28,967)		(42,784)
Equity per operating limited partnerships' combined financial statements	5,554,365	5,554,365	6,123,123	6,123,123
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	14,233,556		22,921,365
Acquisition costs of operating limited partnerships	1,084,495		2,174,992
Cumulative distributions from operating limited partnerships	(20,308)		(20,308)
Cumulative impairment loss in investments in operating limited partnerships	(8,069,371)		(10,625,803)
Cumulative losses from operating limited partnerships	(7,228,372)		(14,450,246)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(38,698)		(38,698)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(288,550)		(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).	(2,231,532)		(5,821,899)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	0		6,464
Cumulative impairment loss in investments in operating limited partnerships	8,069,371		10,625,803
Other	(187,689)		(274,264)
Equity per operating limited partnerships' combined financial statements	5,322,902	5,322,902	4,201,872	4,201,872
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	18,025,083		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	(9,244,266)		(11,273,719)
Cumulative losses from operating limited partnerships	(8,750,565)		(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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(3,920,392)		(3,511,421)
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	9,244,266		11,273,719
Other	3,660		7,538
Equity per operating limited partnerships' combined financial statements	5,405,551	5,405,551	7,847,853	7,847,853
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	13,848,638		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	(7,264,883)		(7,246,265)
Cumulative losses from operating limited partnerships	(6,467,555)		(6,486,174)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(14,791)		(14,791)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(2,224,599)		(1,659,966)
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	7,264,883		7,246,265
Other	(123,183)		(99,055)
Equity per operating limited partnerships' combined financial statements	4,903,680	4,903,680	5,473,823	5,473,823
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	16,191,586		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)		(7,792,558)
Cumulative losses from operating limited partnerships	(8,196,504)		(10,429,407)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(155,365)		(155,365)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(6,493,889)		(6,441,485)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	289,911		303,810
Cumulative impairment loss in investments in operating limited partnerships	7,792,558		7,792,558
Other	(99,062)		(57,600)
Equity per operating limited partnerships' combined financial statements	1,334,153	1,334,153	1,441,918	1,441,918
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	(10,557,104)		(10,527,541)
Cumulative losses from operating limited partnerships	(7,763,934)		(7,793,497)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(4,030,703)		(3,627,297)
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	10,557,104		10,527,541
Other	(381,673)		(328,344)
Equity per operating limited partnerships' combined financial statements	6,204,189	6,204,189	6,631,361	6,631,361
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	15,245,900		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	(7,444,160)		(7,438,510)
Cumulative losses from operating limited partnerships	(7,576,982)		(9,036,579)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(4,373,718)		(3,876,967)
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	7,444,160		7,438,510
Other	(96,276)		(82,953)
Equity per operating limited partnerships' combined financial statements	3,253,385	3,253,385	3,757,809	3,757,809
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	(10,641,244)		(10,639,800)
Cumulative losses from operating limited partnerships	(8,642,654)		(8,644,098)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(25,172)		(25,172)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(2,158,206)		(1,365,798)
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	10,641,244		10,639,800
Other	(180,236)		(171,079)
Equity per operating limited partnerships' combined financial statements	8,356,441	8,356,441	9,156,562	9,156,562
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		17,319,216
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	(7,024,673)		(7,005,127)
Cumulative losses from operating limited partnerships	(10,236,531)		(10,256,077)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(33,807)		(33,807)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(2,647,711)		(2,219,955)
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	7,024,673		7,005,127
Other	(270,738)		(230,969)
Equity per operating limited partnerships' combined financial statements	4,073,466	4,073,466	4,521,445	4,521,445
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	19,462,135		19,690,646
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(111,750)		(111,750)
Cumulative impairment loss in investments in operating limited partnerships	(10,714,201)		(10,428,111)
Cumulative losses from operating limited partnerships	(8,636,184)		(9,150,785)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(409,845)		(409,845)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(2,985,744)		(2,319,513)
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	10,714,201		10,428,111
Other	141,234		194,228
Equity per operating limited partnerships' combined financial statements	7,479,858	7,479,858	7,912,993	7,912,993
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	(353,944)		(337,804)
Cumulative impairment loss in investments in operating limited partnerships	(13,508,694)		(13,050,566)
Cumulative losses from operating limited partnerships	(12,754,410)		(13,050,348)
Investments in operating limited partnerships per balance sheet	0		178,330
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(121,319)		(121,319)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(3,046,309)		(2,380,028)
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	13,508,694		13,050,566
Other	179,574		243,042
Equity per operating limited partnerships' combined financial statements	10,520,640	10,520,640	10,970,591	10,970,591
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		15,745,838
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	(6,482,162)		(6,453,489)
Cumulative losses from operating limited partnerships	(9,213,913)		(9,242,586)
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, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(3,768,065)		(3,122,647)
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	6,482,162		6,453,489
Other	(46,681)		(40,728)
Equity per operating limited partnerships' combined financial statements	2,667,416	2,667,416	3,290,114	3,290,114
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		25,706,915
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(313,429)		(305,087)
Cumulative impairment loss in investments in operating limited partnerships	(15,650,905)		(14,657,544)
Cumulative losses from operating limited partnerships	(8,904,476)		(8,739,792)
Investments in operating limited partnerships per balance sheet	838,105		2,004,492
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(129,725)		(129,725)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(868,202)		(194,482)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	23,309		23,309
Cumulative impairment loss in investments in operating limited partnerships	15,650,905		14,657,544
Other	(58,263)		(11,108)
Equity per operating limited partnerships' combined financial statements	15,456,129	15,456,129	16,350,030	16,350,030
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	(199,493)		(120,202)
Cumulative impairment loss in investments in operating limited partnerships	(13,027,675)		(11,621,051)
Cumulative losses from operating limited partnerships	(8,135,285)		(7,435,934)
Investments in operating limited partnerships per balance sheet	960,613		3,145,879
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A).	(7,189)		(7,189)
The Fund has recorded acquisition costs at March 31, 2015 and 2014 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).	(335,662)		(20,585)
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	13,027,675		11,621,051
Other	18,204		(14,418)
Equity per operating limited partnerships' combined financial statements	$ 13,668,235	$ 13,668,235	$ 14,729,332	$ 14,729,332

INVESTMENTS IN OPERATING LIMI36

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 4) - USD ($)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
ASSETS
Buildings and improvements, net of accumulated depreciation		$ 643,136,945		$ 804,332,315
Land		63,678,550		80,926,445
Other assets		76,114,588		95,869,177
Total Assets		782,930,083		981,127,937
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		545,481,456		695,075,698
Accounts payable and accrued expenses		25,743,415		34,451,133
Other liabilities		80,982,365		102,740,402
Liabilities		652,207,236		832,267,233
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	$ 107,587,290	107,587,290	$ 126,874,565	126,874,565
Other partners		23,135,557		21,986,139
Partners Capital		130,722,847		148,860,704
Liabilities and Stockholders Equity		782,930,083		981,127,937
Series Twenty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		3,625,211		7,618,706
Land		310,538		599,606
Other assets		1,305,760		1,664,413
Total Assets		5,241,509		9,882,725
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		4,932,946		9,608,148
Accounts payable and accrued expenses		145,582		329,159
Other liabilities		166,750		1,700,962
Liabilities		5,245,278		11,638,269
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(411,541)	(411,541)	(1,664,860)	(1,664,860)
Other partners		407,772		(90,684)
Partners Capital		(3,769)		(1,755,544)
Liabilities and Stockholders Equity		5,241,509		9,882,725
Series Twenty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		6,543,920		6,797,230
Land		1,464,660		1,464,660
Other assets		932,379		952,337
Total Assets		8,940,959		9,214,227
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		8,323,171		8,521,356
Accounts payable and accrued expenses		90,011		179,419
Other liabilities		2,429,437		2,440,457
Liabilities		10,842,619		11,141,232
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(2,424,056)	(2,424,056)	(2,415,187)	(2,415,187)
Other partners		522,396		488,182
Partners Capital		(1,901,660)		(1,927,005)
Liabilities and Stockholders Equity		8,940,959		9,214,227
Series Twenty Two [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		6,858,694		9,721,998
Land		782,898		1,344,018
Other assets		1,696,904		1,964,231
Total Assets		9,338,496		13,030,247
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		8,506,421		11,309,139
Accounts payable and accrued expenses		168,965		637,925
Other liabilities		1,209,500		1,055,528
Liabilities		9,884,886		13,002,592
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(1,013,018)	(1,013,018)	(692,188)	(692,188)
Other partners		466,628		719,843
Partners Capital		(546,390)		27,655
Liabilities and Stockholders Equity		9,338,496		13,030,247
Series Twenty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		14,991,634		19,251,212
Land		1,283,705		1,783,889
Other assets		4,500,833		4,399,562
Total Assets		20,776,172		25,434,663
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		13,062,557		16,321,731
Accounts payable and accrued expenses		419,421		4,039,613
Other liabilities		5,674,416		2,446,675
Liabilities		19,156,394		22,808,019
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	3,871,845	3,871,845	3,820,799	3,820,799
Other partners		(2,252,067)		(1,194,155)
Partners Capital		1,619,778		2,626,644
Liabilities and Stockholders Equity		20,776,172		25,434,663
Series Twenty Four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		3,832,071		5,598,176
Land		636,838		878,838
Other assets		639,350		825,223
Total Assets		5,108,259		7,302,237
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		5,408,937		6,832,986
Accounts payable and accrued expenses		129,339		145,054
Other liabilities		231,749		587,433
Liabilities		5,770,025		7,565,473
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(782,295)	(782,295)	(498,053)	(498,053)
Other partners		120,529		234,817
Partners Capital		(661,766)		(263,236)
Liabilities and Stockholders Equity		5,108,259		7,302,237
Series Twenty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		3,242,898		5,858,313
Land		203,400		467,216
Other assets		935,602		1,144,296
Total Assets		4,381,900		7,469,825
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		3,398,445		4,894,842
Accounts payable and accrued expenses		75,252		76,433
Other liabilities		28,929		47,680
Liabilities		3,502,626		5,018,955
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,046,884	1,046,884	2,742,786	2,742,786
Other partners		(167,610)		(291,916)
Partners Capital		879,274		2,450,870
Liabilities and Stockholders Equity		4,381,900		7,469,825
Series Twenty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		11,024,782		20,816,786
Land		782,964		2,065,095
Other assets		1,609,839		3,147,651
Total Assets		13,417,585		26,029,532
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		13,905,526		22,267,879
Accounts payable and accrued expenses		1,381,537		1,630,172
Other liabilities		1,204,536		2,463,351
Liabilities		16,491,599		26,361,402
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(2,496,727)	(2,496,727)	(892,719)	(892,719)
Other partners		(577,287)		560,849
Partners Capital		(3,074,014)		(331,870)
Liabilities and Stockholders Equity		13,417,585		26,029,532
Series Twenty Seven [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		18,101,607		27,102,078
Land		2,571,668		3,322,343
Other assets		2,321,795		3,457,512
Total Assets		22,995,070		33,881,933
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		15,948,349		24,935,837
Accounts payable and accrued expenses		575,840		742,660
Other liabilities		2,764,831		5,726,429
Liabilities		19,289,020		31,404,926
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,906,454	1,906,454	1,785,975	1,785,975
Other partners		1,799,596		691,032
Partners Capital		3,706,050		2,477,007
Liabilities and Stockholders Equity		22,995,070		33,881,933
Series Twenty Eight [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		12,132,948		31,466,642
Land		878,622		3,621,484
Other assets		1,439,956		3,997,916
Total Assets		14,451,526		39,086,042
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		13,090,094		25,796,598
Accounts payable and accrued expenses		388,547		1,453,624
Other liabilities		930,687		2,659,578
Liabilities		14,409,328		29,909,800
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,290,831	1,290,831	10,988,809	10,988,809
Other partners		(1,248,633)		(1,812,567)
Partners Capital		42,198		9,176,242
Liabilities and Stockholders Equity		14,451,526		39,086,042
Series Twenty Nine [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		15,511,573		30,182,087
Land		971,827		2,304,757
Other assets		1,705,197		4,409,048
Total Assets		18,188,597		36,895,892
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		12,646,411		31,239,682
Accounts payable and accrued expenses		1,087,589		1,548,536
Other liabilities		2,769,167		6,097,567
Liabilities		16,503,167		38,885,785
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	390,272	390,272	(1,863,320)	(1,863,320)
Other partners		1,295,158		(126,573)
Partners Capital		1,685,430		(1,989,893)
Liabilities and Stockholders Equity		18,188,597		36,895,892
Series Thirty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		14,314,945		20,404,092
Land		900,248		1,352,199
Other assets		1,466,368		2,160,619
Total Assets		16,681,561		23,916,910
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		10,346,223		15,459,775
Accounts payable and accrued expenses		998,836		1,081,455
Other liabilities		1,828,521		2,599,052
Liabilities		13,173,580		19,140,282
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,727,888	1,727,888	2,934,488	2,934,488
Other partners		1,780,093		1,842,140
Partners Capital		3,507,981		4,776,628
Liabilities and Stockholders Equity		16,681,561		23,916,910
Series Thirty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		21,655,860		35,608,336
Land		1,740,577		3,396,946
Other assets		3,030,456		6,338,410
Total Assets		26,426,893		45,343,692
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		20,062,618		39,688,783
Accounts payable and accrued expenses		613,701		1,106,942
Other liabilities		1,077,309		4,006,594
Liabilities		21,753,628		44,802,319
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	5,184,747	5,184,747	2,869,144	2,869,144
Other partners		(511,482)		(2,327,771)
Partners Capital		4,673,265		541,373
Liabilities and Stockholders Equity		26,426,893		45,343,692
Series Thirty Two [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		25,918,816		33,741,875
Land		1,976,640		2,860,802
Other assets		3,049,127		4,245,903
Total Assets		30,944,583		40,848,580
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		18,852,353		23,703,737
Accounts payable and accrued expenses		2,727,780		2,774,361
Other liabilities		1,827,768		3,393,544
Liabilities		23,407,901		29,871,642
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	5,095,596	5,095,596	7,350,065	7,350,065
Other partners		2,441,086		3,626,873
Partners Capital		7,536,682		10,976,938
Liabilities and Stockholders Equity		30,944,583		40,848,580
Series Thirty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		18,707,898		31,950,307
Land		1,715,582		3,784,552
Other assets		1,581,953		2,724,574
Total Assets		22,005,433		38,459,433
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		9,868,952		24,765,295
Accounts payable and accrued expenses		528,672		1,068,581
Other liabilities		981,258		2,423,976
Liabilities		11,378,882		28,257,852
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	5,554,365	5,554,365	6,123,123	6,123,123
Other partners		5,072,186		4,078,458
Partners Capital		10,626,551		10,201,581
Liabilities and Stockholders Equity		22,005,433		38,459,433
Series Thirty Four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		14,281,390		33,437,658
Land		1,414,016		4,280,809
Other assets		2,002,710		4,066,426
Total Assets		17,698,116		41,784,893
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		8,731,816		33,133,023
Accounts payable and accrued expenses		459,165		1,383,505
Other liabilities		3,023,947		5,207,301
Liabilities		12,214,928		39,723,829
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	5,322,902	5,322,902	4,201,872	4,201,872
Other partners		160,286		(2,140,808)
Partners Capital		5,483,188		2,061,064
Liabilities and Stockholders Equity		17,698,116		41,784,893
Series Thirty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		29,065,571		33,687,421
Land		3,257,482		3,572,523
Other assets		3,087,417		3,225,731
Total Assets		35,410,470		40,485,675
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		19,034,538		21,047,359
Accounts payable and accrued expenses		1,138,581		1,053,812
Other liabilities		7,681,564		7,923,562
Liabilities		27,854,683		30,024,733
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	5,405,551	5,405,551	7,847,853	7,847,853
Other partners		2,150,236		2,613,089
Partners Capital		7,555,787		10,460,942
Liabilities and Stockholders Equity		35,410,470		40,485,675
Series Thirty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		21,881,907		23,352,582
Land		2,013,180		2,013,180
Other assets		3,134,697		3,054,336
Total Assets		27,029,784		28,420,098
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		16,606,099		16,988,083
Accounts payable and accrued expenses		1,885,310		1,684,855
Other liabilities		698,641		726,794
Liabilities		19,190,050		19,399,732
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	4,903,680	4,903,680	5,473,823	5,473,823
Other partners		2,936,054		3,546,543
Partners Capital		7,839,734		9,020,366
Liabilities and Stockholders Equity		27,029,784		28,420,098
Series Thirty Seven [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		23,225,624		30,680,540
Land		1,625,738		2,423,561
Other assets		2,122,745		3,153,869
Total Assets		26,974,107		36,257,970
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		18,102,339		27,503,623
Accounts payable and accrued expenses		2,242,617		2,567,356
Other liabilities		5,906,849		6,209,057
Liabilities		26,251,805		36,280,036
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,334,153	1,334,153	1,441,918	1,441,918
Other partners		(611,851)		(1,463,984)
Partners Capital		722,302		(22,066)
Liabilities and Stockholders Equity		26,974,107		36,257,970
Series Thirty Eight [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		20,086,965		21,174,700
Land		1,581,706		1,581,706
Other assets		2,310,351		2,263,552
Total Assets		23,979,022		25,019,958
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		16,380,916		16,706,809
Accounts payable and accrued expenses		226,126		240,064
Other liabilities		2,851,697		2,719,890
Liabilities		19,458,739		19,666,763
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	6,204,189	6,204,189	6,631,361	6,631,361
Other partners		(1,683,906)		(1,278,166)
Partners Capital		4,520,283		5,353,195
Liabilities and Stockholders Equity		23,979,022		25,019,958
Series Thirty Nine [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		16,091,929		17,030,411
Land		1,238,488		1,238,488
Other assets		1,849,657		1,848,616
Total Assets		19,180,074		20,117,515
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		12,920,594		13,180,160
Accounts payable and accrued expenses		328,139		341,876
Other liabilities		3,036,787		2,931,884
Liabilities		16,285,520		16,453,920
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	3,253,385	3,253,385	3,757,809	3,757,809
Other partners		(358,831)		(94,214)
Partners Capital		2,894,554		3,663,595
Liabilities and Stockholders Equity		19,180,074		20,117,515
Series Forty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		49,669,979		52,009,241
Land		5,081,041		5,081,041
Other assets		4,338,332		4,514,209
Total Assets		59,089,352		61,604,491
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		44,624,113		44,835,269
Accounts payable and accrued expenses		1,510,347		1,667,029
Other liabilities		5,714,179		6,319,795
Liabilities		51,848,639		52,822,093
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	8,356,441	8,356,441	9,156,562	9,156,562
Other partners		(1,115,728)		(374,164)
Partners Capital		7,240,713		8,782,398
Liabilities and Stockholders Equity		59,089,352		61,604,491
Series Forty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		60,088,438		62,749,098
Land		7,916,005		7,916,005
Other assets		6,109,616		6,419,595
Total Assets		74,114,059		77,084,698
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		58,323,909		59,205,981
Accounts payable and accrued expenses		1,502,484		1,482,716
Other liabilities		4,420,076		6,264,564
Liabilities		64,246,469		66,953,261
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	4,073,466	4,073,466	4,521,445	4,521,445
Other partners		5,794,124		5,609,992
Partners Capital		9,867,590		10,131,437
Liabilities and Stockholders Equity		74,114,059		77,084,698
Series Forty Two [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		50,330,678		54,155,724
Land		6,817,765		7,059,765
Other assets		5,917,513		6,402,555
Total Assets		63,065,956		67,618,044
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		44,002,008		46,084,051
Accounts payable and accrued expenses		2,864,402		2,745,285
Other liabilities		4,190,623		5,776,778
Liabilities		51,057,033		54,606,114
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	7,479,858	7,479,858	7,912,993	7,912,993
Other partners		4,529,065		5,098,937
Partners Capital		12,008,923		13,011,930
Liabilities and Stockholders Equity		63,065,956		67,618,044
Series Forty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		54,324,753		56,978,000
Land		6,704,151		6,704,151
Other assets		5,091,670		5,412,878
Total Assets		66,120,574		69,095,029
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		46,572,599		47,780,026
Accounts payable and accrued expenses		1,825,301		1,743,541
Other liabilities		5,807,116		6,746,944
Liabilities		54,205,016		56,270,511
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	10,520,640	10,520,640	10,970,591	10,970,591
Other partners		1,394,918		1,853,927
Partners Capital		11,915,558		12,824,518
Liabilities and Stockholders Equity		66,120,574		69,095,029
Series Forty Four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		38,754,799		40,573,656
Land		3,130,916		3,130,916
Other assets		3,719,161		3,902,028
Total Assets		45,604,876		47,606,600
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		40,439,227		41,159,992
Accounts payable and accrued expenses		760,173		676,387
Other liabilities		6,223,095		6,607,924
Liabilities		47,422,495		48,444,303
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	2,667,416	2,667,416	3,290,114	3,290,114
Other partners		(4,485,035)		(4,127,817)
Partners Capital		(1,817,619)		(837,703)
Liabilities and Stockholders Equity		45,604,876		47,606,600
Series Forty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		49,851,218		51,826,015
Land		4,314,836		4,314,836
Other assets		6,456,454		6,284,278
Total Assets		60,622,508		62,425,129
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		36,837,677		37,037,554
Accounts payable and accrued expenses		1,224,404		1,431,634
Other liabilities		5,049,307		4,603,925
Liabilities		43,111,388		43,073,113
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	15,456,129	15,456,129	16,350,030	16,350,030
Other partners		2,054,991		3,001,986
Partners Capital		17,511,120		19,352,016
Liabilities and Stockholders Equity		60,622,508		62,425,129
Series Forty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		39,020,837		40,559,431
Land		2,363,059		2,363,059
Other assets		3,758,746		3,889,409
Total Assets		45,142,642		46,811,899
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		24,552,618		25,067,980
Accounts payable and accrued expenses		445,294		619,139
Other liabilities		3,253,626		3,053,158
Liabilities		28,251,538		28,740,277
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	$ 13,668,235	13,668,235	$ 14,729,332	14,729,332
Other partners		3,222,869		3,342,290
Partners Capital		16,891,104		18,071,622
Liabilities and Stockholders Equity		$ 45,142,642		$ 46,811,899

INVESTMENTS IN OPERATING LIMI37

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 5) - USD ($)	12 Months Ended
	Dec. 31, 2014		Dec. 31, 2013
Revenue
Rent	$ 133,809,671		$ 162,298,910
Interest and other	5,092,623		6,084,629
Operating Partnerships Revenues	138,902,294		168,383,539
Expenses
Interest	28,620,800		33,387,199
Depreciation and amortization	36,149,060		47,293,084
Taxes and insurance	16,948,203		20,872,713
Repairs and maintenance	25,528,297		28,630,757
Operating expenses	48,235,197		59,311,990
Impairment loss	0		0
Other expenses	2,884,680		4,093,159
Operating Partnerships Total Expenses	158,366,237		193,588,902
NET INCOME (LOSS)	(19,463,943)		(25,205,363)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(14,509,277)	[1]	(18,485,088)	[2]
Net income (loss) allocated to other partners	(4,954,666)		(6,720,275)
Series Twenty [Member]
Revenue
Rent	1,217,816		2,237,679
Interest and other	48,847		86,946
Operating Partnerships Revenues	1,266,663		2,324,625
Expenses
Interest	115,541		373,068
Depreciation and amortization	319,062		693,878
Taxes and insurance	138,980		273,220
Repairs and maintenance	320,889		596,259
Operating expenses	470,123		969,622
Impairment loss	0		0
Other expenses	9,439		56,738
Operating Partnerships Total Expenses	1,374,034		2,962,785
NET INCOME (LOSS)	(107,371)		(638,160)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(71,803)	[1]	(366,227)	[2]
Net income (loss) allocated to other partners	(35,568)		(271,933)
Series Twenty One [Member]
Revenue
Rent	1,867,952		1,824,069
Interest and other	7,857		15,179
Operating Partnerships Revenues	1,875,809		1,839,248
Expenses
Interest	490,826		522,766
Depreciation and amortization	318,863		326,104
Taxes and insurance	191,753		179,613
Repairs and maintenance	263,021		253,968
Operating expenses	520,312		603,582
Impairment loss	0		0
Other expenses	98,655		45,815
Operating Partnerships Total Expenses	1,883,430		1,931,848
NET INCOME (LOSS)	(7,621)		(92,600)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(28,188)	[1]	(98,321)	[2]
Net income (loss) allocated to other partners	20,567		5,721
Series Twenty Two [Member]
Revenue
Rent	1,919,368		2,477,250
Interest and other	62,291		73,964
Operating Partnerships Revenues	1,981,659		2,551,214
Expenses
Interest	313,777		496,594
Depreciation and amortization	444,060		558,497
Taxes and insurance	322,692		382,939
Repairs and maintenance	453,646		629,883
Operating expenses	637,044		777,142
Impairment loss	0		0
Other expenses	66,694		73,572
Operating Partnerships Total Expenses	2,237,913		2,918,627
NET INCOME (LOSS)	(256,254)		(367,413)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(209,033)	[1]	(264,711)	[2]
Net income (loss) allocated to other partners	(47,221)		(102,702)
Series Twenty Three [Member]
Revenue
Rent	4,026,811		4,435,882
Interest and other	131,358		163,448
Operating Partnerships Revenues	4,158,169		4,599,330
Expenses
Interest	595,453		795,239
Depreciation and amortization	998,721		1,158,287
Taxes and insurance	584,252		644,328
Repairs and maintenance	901,765		944,241
Operating expenses	1,486,530		1,743,795
Impairment loss	0		0
Other expenses	73,654		76,533
Operating Partnerships Total Expenses	4,640,375		5,362,423
NET INCOME (LOSS)	(482,206)		(763,093)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(91,241)	[1]	(361,723)	[2]
Net income (loss) allocated to other partners	(390,965)		(401,370)
Series Twenty Four [Member]
Revenue
Rent	1,185,807		1,636,612
Interest and other	21,856		30,368
Operating Partnerships Revenues	1,207,663		1,666,980
Expenses
Interest	133,847		245,476
Depreciation and amortization	354,174		503,096
Taxes and insurance	121,745		217,169
Repairs and maintenance	297,226		351,054
Operating expenses	498,805		640,559
Impairment loss	0		0
Other expenses	11,000		23,919
Operating Partnerships Total Expenses	1,416,797		1,981,273
NET INCOME (LOSS)	(209,134)		(314,293)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(175,016)	[1]	(241,279)	[2]
Net income (loss) allocated to other partners	(34,118)		(73,014)
Series Twenty Five [Member]
Revenue
Rent	855,551		1,262,550
Interest and other	20,571		22,841
Operating Partnerships Revenues	876,122		1,285,391
Expenses
Interest	87,463		171,813
Depreciation and amortization	164,447		246,603
Taxes and insurance	100,077		125,928
Repairs and maintenance	173,689		238,246
Operating expenses	341,298		443,788
Impairment loss	0		0
Other expenses	10,814		20,949
Operating Partnerships Total Expenses	877,788		1,247,327
NET INCOME (LOSS)	(1,666)		38,064
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(51,562)	[1]	(43,041)	[2]
Net income (loss) allocated to other partners	49,896		81,105
Series Twenty Six [Member]
Revenue
Rent	2,669,145		4,790,165
Interest and other	84,503		169,267
Operating Partnerships Revenues	2,753,648		4,959,432
Expenses
Interest	428,375		716,630
Depreciation and amortization	697,838		1,466,667
Taxes and insurance	372,572		672,261
Repairs and maintenance	815,668		1,143,771
Operating expenses	1,060,538		1,868,618
Impairment loss	0		0
Other expenses	15,500		123,014
Operating Partnerships Total Expenses	3,390,491		5,990,961
NET INCOME (LOSS)	(636,843)		(1,031,529)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(600,059)	[1]	(842,204)	[2]
Net income (loss) allocated to other partners	(36,784)		(189,325)
Series Twenty Seven [Member]
Revenue
Rent	4,469,724		6,040,191
Interest and other	53,695		158,902
Operating Partnerships Revenues	4,523,419		6,199,093
Expenses
Interest	929,956		1,151,459
Depreciation and amortization	924,307		1,673,915
Taxes and insurance	529,607		669,786
Repairs and maintenance	815,165		973,244
Operating expenses	1,336,544		1,840,267
Impairment loss	0		0
Other expenses	45,967		195,226
Operating Partnerships Total Expenses	4,581,546		6,503,897
NET INCOME (LOSS)	(58,127)		(304,804)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(259,374)	[1]	(277,730)	[2]
Net income (loss) allocated to other partners	201,247		(27,074)
Series Twenty Eight [Member]
Revenue
Rent	3,183,563		7,997,536
Interest and other	71,396		191,608
Operating Partnerships Revenues	3,254,959		8,189,144
Expenses
Interest	463,092		994,517
Depreciation and amortization	939,289		2,111,756
Taxes and insurance	391,411		973,644
Repairs and maintenance	533,271		1,506,121
Operating expenses	1,418,059		2,953,257
Impairment loss	0		0
Other expenses	9,800		167,721
Operating Partnerships Total Expenses	3,754,922		8,707,016
NET INCOME (LOSS)	(499,963)		(517,872)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(540,340)	[1]	(953,311)	[2]
Net income (loss) allocated to other partners	40,377		435,439
Series Twenty Nine [Member]
Revenue
Rent	2,898,160		6,399,091
Interest and other	197,710		279,731
Operating Partnerships Revenues	3,095,870		6,678,822
Expenses
Interest	817,904		1,216,242
Depreciation and amortization	721,976		2,078,912
Taxes and insurance	428,456		952,282
Repairs and maintenance	572,581		991,855
Operating expenses	1,156,241		2,645,977
Impairment loss	0		0
Other expenses	36,460		96,260
Operating Partnerships Total Expenses	3,733,618		7,981,528
NET INCOME (LOSS)	(637,748)		(1,302,706)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(594,731)	[1]	(1,065,191)	[2]
Net income (loss) allocated to other partners	(43,017)		(237,515)
Series Thirty [Member]
Revenue
Rent	3,714,407		5,127,821
Interest and other	72,038		170,948
Operating Partnerships Revenues	3,786,445		5,298,769
Expenses
Interest	372,442		551,540
Depreciation and amortization	791,658		1,202,369
Taxes and insurance	449,833		609,014
Repairs and maintenance	630,308		1,071,737
Operating expenses	2,111,960		2,573,560
Impairment loss	0		0
Other expenses	18,054		61,971
Operating Partnerships Total Expenses	4,374,255		6,070,191
NET INCOME (LOSS)	(587,810)		(771,422)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(378,697)	[1]	(621,294)	[2]
Net income (loss) allocated to other partners	(209,113)		(150,128)
Series Thirty One [Member]
Revenue
Rent	5,626,027		9,574,095
Interest and other	127,941		473,966
Operating Partnerships Revenues	5,753,968		10,048,061
Expenses
Interest	626,969		1,133,836
Depreciation and amortization	1,302,626		2,678,740
Taxes and insurance	858,669		1,450,339
Repairs and maintenance	1,087,384		1,457,335
Operating expenses	2,430,076		3,634,252
Impairment loss	0		0
Other expenses	24,182		647,743
Operating Partnerships Total Expenses	6,329,906		11,002,245
NET INCOME (LOSS)	(575,938)		(954,184)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(621,755)	[1]	(1,155,732)	[2]
Net income (loss) allocated to other partners	45,817		201,548
Series Thirty Two [Member]
Revenue
Rent	5,204,561		6,508,476
Interest and other	164,924		219,944
Operating Partnerships Revenues	5,369,485		6,728,420
Expenses
Interest	1,156,200		1,258,641
Depreciation and amortization	1,794,269		2,463,661
Taxes and insurance	660,910		845,962
Repairs and maintenance	873,026		1,009,687
Operating expenses	1,939,605		2,495,964
Impairment loss	0		0
Other expenses	312,489		481,906
Operating Partnerships Total Expenses	6,736,499		8,555,821
NET INCOME (LOSS)	(1,367,014)		(1,827,401)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(1,317,109)	[1]	(1,433,129)	[2]
Net income (loss) allocated to other partners	(49,905)		(394,272)
Series Thirty Three [Member]
Revenue
Rent	3,425,638		6,345,248
Interest and other	126,626		258,319
Operating Partnerships Revenues	3,552,264		6,603,567
Expenses
Interest	663,809		1,154,157
Depreciation and amortization	992,997		2,147,969
Taxes and insurance	397,900		894,942
Repairs and maintenance	508,567		731,636
Operating expenses	1,385,183		2,880,503
Impairment loss	0		0
Other expenses	140,488		166,042
Operating Partnerships Total Expenses	4,088,944		7,975,249
NET INCOME (LOSS)	(536,680)		(1,371,682)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(326,229)	[1]	(566,103)	[2]
Net income (loss) allocated to other partners	(210,451)		(805,579)
Series Thirty Four [Member]
Revenue
Rent	3,177,735		7,029,164
Interest and other	202,682		280,275
Operating Partnerships Revenues	3,380,417		7,309,439
Expenses
Interest	539,486		1,042,365
Depreciation and amortization	865,727		2,602,919
Taxes and insurance	411,480		1,040,409
Repairs and maintenance	553,851		975,500
Operating expenses	1,331,549		3,358,381
Impairment loss	0		0
Other expenses	10,300		71,056
Operating Partnerships Total Expenses	3,712,393		9,090,630
NET INCOME (LOSS)	(331,976)		(1,781,191)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(402,243)	[1]	(1,227,938)	[2]
Net income (loss) allocated to other partners	70,267		(553,253)
Series Thirty Five [Member]
Revenue
Rent	6,331,295		6,475,964
Interest and other	271,268		198,981
Operating Partnerships Revenues	6,602,563		6,674,945
Expenses
Interest	1,367,800		1,402,582
Depreciation and amortization	1,873,876		2,005,105
Taxes and insurance	918,116		860,037
Repairs and maintenance	1,073,685		1,064,089
Operating expenses	2,195,830		2,314,187
Impairment loss	0		0
Other expenses	98,918		70,908
Operating Partnerships Total Expenses	7,528,225		7,716,908
NET INCOME (LOSS)	(925,662)		(1,041,963)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(579,167)	[1]	(688,552)	[2]
Net income (loss) allocated to other partners	(346,495)		(353,411)
Series Thirty Six [Member]
Revenue
Rent	4,831,977		4,744,459
Interest and other	213,639		125,527
Operating Partnerships Revenues	5,045,616		4,869,986
Expenses
Interest	938,402		958,450
Depreciation and amortization	1,534,818		1,518,135
Taxes and insurance	692,211		660,902
Repairs and maintenance	882,040		697,438
Operating expenses	1,810,123		1,835,337
Impairment loss	0		0
Other expenses	157,147		75,054
Operating Partnerships Total Expenses	6,014,741		5,745,316
NET INCOME (LOSS)	(969,125)		(875,330)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(567,327)	[1]	(489,323)	[2]
Net income (loss) allocated to other partners	(401,798)		(386,007)
Series Thirty Seven [Member]
Revenue
Rent	4,713,775		5,733,586
Interest and other	197,977		234,903
Operating Partnerships Revenues	4,911,752		5,968,489
Expenses
Interest	1,034,694		1,033,729
Depreciation and amortization	1,521,527		2,115,278
Taxes and insurance	805,387		965,919
Repairs and maintenance	857,626		924,582
Operating expenses	2,251,017		2,758,869
Impairment loss	0		0
Other expenses	159,590		138,964
Operating Partnerships Total Expenses	6,629,841		7,937,341
NET INCOME (LOSS)	(1,718,089)		(1,968,852)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(1,274,223)	[1]	(1,423,309)	[2]
Net income (loss) allocated to other partners	(443,866)		(545,543)
Series Thirty Eight [Member]
Revenue
Rent	4,779,926		4,541,271
Interest and other	179,331		181,334
Operating Partnerships Revenues	4,959,257		4,722,605
Expenses
Interest	918,655		969,147
Depreciation and amortization	1,183,265		1,180,606
Taxes and insurance	572,145		576,518
Repairs and maintenance	956,683		792,059
Operating expenses	1,804,257		1,772,891
Impairment loss	0		0
Other expenses	91,774		107,940
Operating Partnerships Total Expenses	5,526,779		5,399,161
NET INCOME (LOSS)	(567,522)		(676,556)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(403,406)	[1]	(447,771)	[2]
Net income (loss) allocated to other partners	(164,116)		(228,785)
Series Thirty Nine [Member]
Revenue
Rent	3,734,564		3,579,382
Interest and other	234,097		223,143
Operating Partnerships Revenues	3,968,661		3,802,525
Expenses
Interest	745,647		762,859
Depreciation and amortization	1,020,047		1,044,496
Taxes and insurance	462,005		450,988
Repairs and maintenance	680,957		616,711
Operating expenses	1,614,834		1,611,348
Impairment loss	0		0
Other expenses	128,784		144,684
Operating Partnerships Total Expenses	4,652,274		4,631,086
NET INCOME (LOSS)	(683,613)		(828,561)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(503,080)	[1]	(594,093)	[2]
Net income (loss) allocated to other partners	(180,533)		(234,468)
Series Forty [Member]
Revenue
Rent	9,878,718		9,759,272
Interest and other	447,725		432,340
Operating Partnerships Revenues	10,326,443		10,191,612
Expenses
Interest	3,028,343		3,077,212
Depreciation and amortization	2,582,120		2,580,262
Taxes and insurance	1,458,206		1,426,929
Repairs and maintenance	1,694,802		1,443,089
Operating expenses	2,771,878		2,649,473
Impairment loss	0		0
Other expenses	120,338		119,822
Operating Partnerships Total Expenses	11,655,687		11,296,787
NET INCOME (LOSS)	(1,329,244)		(1,105,175)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(795,406)	[1]	(726,480)	[2]
Net income (loss) allocated to other partners	(533,838)		(378,695)
Series Forty One [Member]
Revenue
Rent	12,178,082		12,055,887
Interest and other	455,280		466,528
Operating Partnerships Revenues	12,633,362		12,522,415
Expenses
Interest	3,421,146		3,476,503
Depreciation and amortization	2,994,036		2,982,256
Taxes and insurance	1,542,802		1,463,591
Repairs and maintenance	2,102,021		1,907,833
Operating expenses	3,274,025		2,996,818
Impairment loss	0		0
Other expenses	335,957		287,945
Operating Partnerships Total Expenses	13,669,987		13,114,946
NET INCOME (LOSS)	(1,036,625)		(592,531)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(556,039)	[1]	(621,885)	[2]
Net income (loss) allocated to other partners	(480,586)		29,354
Series Forty Two [Member]
Revenue
Rent	10,209,179		10,535,566
Interest and other	332,895		338,914
Operating Partnerships Revenues	10,542,074		10,874,480
Expenses
Interest	2,332,402		2,513,476
Depreciation and amortization	2,679,560		2,809,331
Taxes and insurance	1,103,980		1,142,938
Repairs and maintenance	2,048,590		1,901,477
Operating expenses	3,265,258		3,268,203
Impairment loss	0		0
Other expenses	339,194		294,006
Operating Partnerships Total Expenses	11,768,984		11,929,431
NET INCOME (LOSS)	(1,226,910)		(1,054,951)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(896,588)	[1]	(894,568)	[2]
Net income (loss) allocated to other partners	(330,322)		(160,383)
Series Forty Three [Member]
Revenue
Rent	10,072,737		9,974,760
Interest and other	452,855		393,335
Operating Partnerships Revenues	10,525,592		10,368,095
Expenses
Interest	2,221,745		2,280,961
Depreciation and amortization	3,030,459		3,048,910
Taxes and insurance	1,042,600		1,004,171
Repairs and maintenance	1,973,044		1,927,314
Operating expenses	3,561,520		3,343,630
Impairment loss	0		0
Other expenses	148,173		193,811
Operating Partnerships Total Expenses	11,977,541		11,798,797
NET INCOME (LOSS)	(1,451,949)		(1,430,702)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(693,868)	[1]	(816,218)	[2]
Net income (loss) allocated to other partners	(758,081)		(614,484)
Series Forty Four [Member]
Revenue
Rent	7,520,393		7,332,990
Interest and other	318,360		261,044
Operating Partnerships Revenues	7,838,753		7,594,034
Expenses
Interest	2,132,113		2,169,441
Depreciation and amortization	2,046,094		2,040,636
Taxes and insurance	579,704		552,748
Repairs and maintenance	1,352,833		1,391,438
Operating expenses	2,509,667		2,418,295
Impairment loss	0		0
Other expenses	85,953		95,028
Operating Partnerships Total Expenses	8,706,364		8,667,586
NET INCOME (LOSS)	(867,611)		(1,073,552)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(645,418)	[1]	(602,519)	[2]
Net income (loss) allocated to other partners	(222,193)		(471,033)
Series Forty Five [Member]
Revenue
Rent	8,302,134		8,074,526
Interest and other	322,843		311,152
Operating Partnerships Revenues	8,624,977		8,385,678
Expenses
Interest	1,477,829		1,550,152
Depreciation and amortization	2,523,338		2,509,590
Taxes and insurance	1,002,510		1,047,218
Repairs and maintenance	1,991,497		1,790,623
Operating expenses	3,012,417		2,837,621
Impairment loss	0		0
Other expenses	214,116		207,293
Operating Partnerships Total Expenses	10,221,707		9,942,497
NET INCOME (LOSS)	(1,596,730)		(1,556,819)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(912,947)	[1]	(723,969)	[2]
Net income (loss) allocated to other partners	(683,783)		(832,850)
Series Forty Six [Member]
Revenue
Rent	5,814,626		5,805,418
Interest and other	272,058		321,722
Operating Partnerships Revenues	6,086,684		6,127,140
Expenses
Interest	1,266,884		1,368,344
Depreciation and amortization	1,529,906		1,545,106
Taxes and insurance	808,200		788,918
Repairs and maintenance	1,114,462		1,299,567
Operating expenses	2,040,504		2,076,051
Impairment loss	0		0
Other expenses	121,240		49,239
Operating Partnerships Total Expenses	6,881,196		7,127,225
NET INCOME (LOSS)	(794,512)		(1,000,085)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(1,014,428)	[1]	(938,467)	[2]
Net income (loss) allocated to other partners	$ 219,916		$ (61,618)
[1]	Amounts include $71,803, $28,188, $209,033, $91,241, $175,016, $51,562, $600,059, $259,374, $540,340, $594,731, $378,697, $621,755, $1,317,109, $326,229, $402,243, $579,167, $567,327, $1,274,223, $403,406, $503,080, $795,406, $556,039, $896,588, $666,281, $645,418, $673,720 and $315,077 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A.
[2]	Amounts include $366,227, $98,321, $264,711, $361,723, $241,279, $43,041, $842,204, $277,730, $953,311, $1,065,191, $621,294, $1,155,732, $1,433,129, $566,103, $1,227,938, $688,552, $489,323, $1,423,309, $447,771, $594,093, $726,480, $621,885, $792,226, $547,642, $372,037, $57,205 and $20,585 for Series 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 32, 33, 34, 35, 36, 37, 38, 39, 40, 41, 42, 43, 44, 45 and 46, respectively, of loss not recognized under the equity method of accounting as described in note A.

INVESTMENTS IN OPERATING LIMI38

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2015	Dec. 31, 2014	Dec. 31, 2013	Mar. 31, 2013
Series Twenty [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		$ 71,803	$ 366,227
Series Twenty One [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		28,188	98,321
Series Twenty Two [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		209,033	264,711
Series Twenty Three [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		91,241	361,723
Series Twenty Four [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		175,016	241,279
Fund Receivable	$ 80,040
Series Twenty Five [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		51,562	43,041
Fund Receivable				$ 618,889
Series Twenty Six [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		600,059	842,204
Fund Receivable	69,000
Write Off Of Capital Contribution Payable	1,293
Series Twenty Seven [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		259,374	277,730
Write Off Of Capital Contribution Payable	3,520
Series Twenty Eight [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		540,340	953,311
Write Off Of Capital Contribution Payable	40,968
Series Twenty Nine [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		594,731	1,065,191
Write Off Of Capital Contribution Payable				$ 1,962
Series Thirty [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		378,697	621,294
Fund Receivable	51,000
Write Off Of Capital Contribution Payable	22,257
Series Thirty One [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		621,755	1,155,732
Series Thirty Two [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		1,317,109	1,433,129
Write Off Of Capital Contribution Payable	2,257
Series Thirty Three [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		326,229	566,103
Series Thirty Four [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		402,243	1,227,938
Series Thirty Five [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		579,167	688,552
Series Thirty Six [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		567,327	489,323
Series Thirty Seven [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		1,274,223	1,423,309
Series Thirty Eight [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		403,406	447,771
Series Thirty Nine [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		503,080	594,093
Series Forty [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		795,406	726,480
Series Forty One [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		556,039	621,885
Series Forty Two [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		896,588	792,226
Fund Receivable	$ 39,960
Series Forty Three [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		666,281	547,642
Series Forty Four [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		645,418	372,037
Series Forty Five [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		673,720	57,205
Series Forty Six [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		$ 315,077	$ 20,585

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	Mar. 31, 2015	Mar. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 22,790	$ 22,790
Series Twenty [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty One [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty Two [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty Three [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty Four [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty Five [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty Six [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty Seven [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty Eight [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Twenty Nine [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty One [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty Two [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty Three [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty Four [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty Five [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty Six [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty Seven [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty Eight [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Thirty Nine [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Forty [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Forty One [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Forty Two [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	22,790	22,790
Series Forty Three [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Forty Four [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Forty Five [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	0	0
Series Forty Six [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 0	$ 0

NOTES RECEIVABLE (Details Textu

NOTES RECEIVABLE (Details Textual) - Tax Credit Series [Domain] - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Notes receivable	$ 22,790	$ 22,790
Notes Receivable Interest Rate Terms	prime + 1.75%
Prime Rate	3.25%	3.25%

RECONCILIATION OF FINANCIAL S41

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Details) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	$ 5,420,641	$ (4,310,963)
Operating limited partnership rents received in advance	10,037	(6,007)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	1,957,719	(3,180,283)
Other	10,047,309	14,775,748
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(13,543,112)	(16,299,042)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(5,944,658)	(6,231,944)
Impairment loss not recognized for tax purposes	2,593,629	7,116,275
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(17,332,242)	(10,529,310)
Income (loss) for tax return purposes	(16,790,677)	(18,665,526)
Series Twenty [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	88,834	606,391
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	16,576	(539,749)
Other	1,794,570	992,434
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(71,803)	(366,227)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(42,143)	(74,539)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(510,585)	(288,923)
Income (loss) for tax return purposes	1,275,449	329,387
Series Twenty One [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(46,655)	3,069
Operating limited partnership rents received in advance	68	(17)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	57,300	(20,070)
Other	34,967	316,382
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(28,188)	(98,321)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(177,003)	(177,554)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(1,125)	(83,572)
Income (loss) for tax return purposes	(160,636)	(60,083)
Series Twenty Two [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	100,765	(98,478)
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(82,281)	(26,305)
Other	818,041	972,788
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(209,033)	(264,711)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(57,628)	(69,076)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(171,862)	(136,555)
Income (loss) for tax return purposes	398,002	377,663
Series Twenty Three [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	430,054	(125,463)
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(343,237)	71,819
Other	1,538,015	197,451
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(91,241)	(361,723)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(179,565)	(227,036)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(485,931)	(14,194)
Income (loss) for tax return purposes	868,095	(459,146)
Series Twenty Four [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	191,861	1,625,695
Operating limited partnership rents received in advance	(782)	2,879
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(2,468,363)
Other	387,925	1,989,051
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(175,016)	(241,279)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(35,225)	(30,246)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(283,609)	(1,636,274)
Income (loss) for tax return purposes	85,154	(758,537)
Series Twenty Five [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	1,261,858	(59,679)
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	87,932	593,391
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(51,562)	(43,041)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(75,791)	(138,555)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(1,310,427)	(386,563)
Income (loss) for tax return purposes	(87,990)	(34,447)
Series Twenty Six [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	557,776	2,736,763
Operating limited partnership rents received in advance	0	(449)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(499,347)
Other	(125,676)	3,879,632
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(600,059)	(842,204)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(225,709)	(214,874)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(660,287)	(4,213,369)
Income (loss) for tax return purposes	(1,053,955)	846,152
Series Twenty Seven [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	49,734	2,385,674
Operating limited partnership rents received in advance	9,626	136
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(44,238)	(1,559,279)
Other	753,365	1,619,880
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(259,374)	(277,730)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(114,847)	(181,302)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(1,610,120)	(1,123,176)
Income (loss) for tax return purposes	(1,215,854)	864,203
Series Twenty Eight [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	6,008,855	992,304
Operating limited partnership rents received in advance	0	(50)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(706,182)	(870,954)
Other	(2,404,086)	863,713
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(540,340)	(953,311)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(81,811)	(222,830)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(6,733,186)	(292,930)
Income (loss) for tax return purposes	(4,456,750)	(484,058)
Series Twenty Nine [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	44,840	68,179
Operating limited partnership rents received in advance	0	(3,627)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	230,779	75,854
Other	3,736,436	(2,703,508)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(594,731)	(1,065,191)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(244,689)	(294,360)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(361,790)	(308,456)
Income (loss) for tax return purposes	2,810,845	(4,231,109)
Series Thirty [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(935)	(170,958)
Operating limited partnership rents received in advance	0	7,664
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	143,019	155,148
Other	32,998	80,092
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(378,697)	(621,294)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(194,560)	(176,205)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(131,309)	(22,236)
Income (loss) for tax return purposes	(529,484)	(747,789)
Series Thirty One [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	2,566,425	337,127
Operating limited partnership rents received in advance	3,903	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(310,268)	279,204
Other	(998,553)	(565,343)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(621,755)	(1,155,732)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(377,130)	(444,727)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(2,867,783)	(597,142)
Income (loss) for tax return purposes	(2,605,161)	(2,146,613)
Series Thirty Two [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(149,466)	(196,777)
Operating limited partnership rents received in advance	9,964	(2,419)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	194,588	270,411
Other	(201,893)	899,882
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(1,317,109)	(1,433,129)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(208,093)	(208,100)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(117,871)	(64,279)
Income (loss) for tax return purposes	(1,789,880)	(734,411)
Series Thirty Three [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(32,528)	(130,088)
Operating limited partnership rents received in advance	0	(466)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	118,662	123,408
Other	(160,568)	78,067
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(326,229)	(566,103)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(126,770)	(140,906)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(123,520)	(28,128)
Income (loss) for tax return purposes	(650,953)	(664,216)
Series Thirty Four [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	359,261	(37,107)
Operating limited partnership rents received in advance	0	(3,831)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	176,928	256,596
Other	(1,485,680)	121,042
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(402,243)	(1,227,938)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(164,441)	(177,657)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(621,860)	(216,769)
Income (loss) for tax return purposes	(2,138,035)	(1,285,664)
Series Thirty Five [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(196,280)	(25,674)
Operating limited partnership rents received in advance	1,011	15,521
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	148,216	202,082
Other	143,386	135,633
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(579,167)	(688,552)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(311,392)	(254,172)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(13,707)	(256,794)
Income (loss) for tax return purposes	(807,933)	(871,956)
Series Thirty Six [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(100,022)	(121,517)
Operating limited partnership rents received in advance	(18,119)	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	82,426	(867,520)
Other	143,779	4,218,381
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(567,327)	(489,323)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(131,187)	(158,926)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(117,050)	(104,445)
Income (loss) for tax return purposes	(707,500)	2,476,650
Series Thirty Seven [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(157,664)	(187,483)
Operating limited partnership rents received in advance	5,911	(18,883)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	196,940	204,864
Other	564,376	1,190,800
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(1,274,223)	(1,423,309)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(173,483)	(189,389)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(119,302)	(97,290)
Income (loss) for tax return purposes	(957,445)	(520,690)
Series Thirty Eight [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(120,423)	(103,034)
Operating limited partnership rents received in advance	0	(6,905)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	164,400	164,400
Other	299,285	358,421
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(403,406)	(447,771)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(394,067)	(396,454)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(82,415)	(89,091)
Income (loss) for tax return purposes	(536,626)	(520,434)
Series Thirty Nine [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(112,061)	(135,596)
Operating limited partnership rents received in advance	0	(6,903)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	134,085	136,800
Other	292,863	337,442
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(503,080)	(594,093)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(309,689)	(286,803)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(86,424)	(103,140)
Income (loss) for tax return purposes	(584,306)	(652,293)
Series Forty [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(209,771)	(207,935)
Operating limited partnership rents received in advance	1,970	2,625
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	200,016	200,016
Other	346,713	(20,535)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(795,406)	(726,480)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(203,812)	(202,424)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(111,529)	(116,716)
Income (loss) for tax return purposes	(771,819)	(1,071,449)
Series Forty One [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(246,035)	(165,403)
Operating limited partnership rents received in advance	0	(702)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	237,564	185,732
Other	564,224	175,191
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(556,039)	(621,885)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(302,876)	(294,646)
Impairment loss not recognized for tax purposes	0	0
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(97,417)	(230,907)
Income (loss) for tax return purposes	(400,579)	(952,620)
Series Forty Two [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(56,734)	(578,220)
Operating limited partnership rents received in advance	94	(1,127)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	248,290	198,700
Other	813,094	508,920
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(896,588)	(792,226)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(285,271)	(288,776)
Impairment loss not recognized for tax purposes	0	212,553
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(252,110)	(54,300)
Income (loss) for tax return purposes	(429,225)	(794,476)
Series Forty Three [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(634,723)	(1,582,420)
Operating limited partnership rents received in advance	194	(908)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	306,780	306,780
Other	1,366,368	65,862
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(666,281)	(547,642)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(338,918)	(317,839)
Impairment loss not recognized for tax purposes	268,187	972,475
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(90,385)	(99,277)
Income (loss) for tax return purposes	211,222	(1,202,969)
Series Forty Four [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(359,371)	(2,529,532)
Operating limited partnership rents received in advance	1,663	2,360
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	254,628	277,353
Other	112,456	(1,448,171)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(645,418)	(372,037)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(487,779)	(341,059)
Impairment loss not recognized for tax purposes	0	1,696,224
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(26,918)	183,685
Income (loss) for tax return purposes	(1,150,739)	(2,531,177)
Series Forty Five [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(1,442,530)	(3,485,593)
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	283,200	312,609
Other	1,456,407	(251,745)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(673,720)	(57,205)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(247,030)	(243,079)
Impairment loss not recognized for tax purposes	918,818	2,293,749
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(277,021)	(29,551)
Income (loss) for tax return purposes	18,124	(1,460,815)
Series Forty Six [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(2,374,424)	(3,125,208)
Operating limited partnership rents received in advance	(5,466)	9,095
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	249,528	249,528
Other	136,565	170,595
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(315,077)	(20,585)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(453,749)	(480,410)
Impairment loss not recognized for tax purposes	1,406,624	1,941,274
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Difference due to fiscal year for book purposes and calendar year for tax purposes	(66,699)	(118,918)
Income (loss) for tax return purposes	$ (1,422,698)	$ (1,374,629)

RECONCILIATION OF FINANCIAL S42

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Details 1) - USD ($)	Mar. 31, 2015	Dec. 31, 2014	Mar. 31, 2014
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	$ 55,728,106		$ 76,082,802
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	77,225,748		87,884,506
Impairment loss in investment in operating limited partnerships	(188,464,989)		(216,038,394)
Historic tax credits - cumulative	978,267		978,267
Less share of loss	(755,788)		(1,117,450)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	57,087,374		57,538,970
Investments in operating limited partnerships - as reported	1,798,718		5,328,701
Series Twenty [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(1,258,685)		(2,870,528)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	878,598		3,054,043
Impairment loss in investment in operating limited partnerships	(409,509)		(1,333,677)
Historic tax credits - cumulative	570,617		570,617
Less share of loss	(62,488)		(90,622)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	281,467		670,167
Investments in operating limited partnerships - as reported	0		0
Series Twenty One [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(1,905,152)		(1,734,996)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,591,698		2,584,152
Impairment loss in investment in operating limited partnerships	(118,301)		(118,301)
Historic tax credits - cumulative	0		0
Less share of loss	(221,074)		(221,074)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	(347,171)		(509,781)
Investments in operating limited partnerships - as reported	0		0
Series Twenty Two [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(1,832,001)		(2,216,485)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,689,653		1,708,122
Impairment loss in investment in operating limited partnerships	(1,289,080)		(1,618,823)
Historic tax credits - cumulative	223,537		223,537
Less share of loss	(15,621)		(25,824)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,223,512		1,929,473
Investments in operating limited partnerships - as reported	0		0
Series Twenty Three [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	1,497,353		656,490
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,281,140		2,436,164
Impairment loss in investment in operating limited partnerships	(5,298,843)		(6,353,837)
Historic tax credits - cumulative	0		0
Less share of loss	(10,974)		(54,934)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	2,531,324		3,316,117
Investments in operating limited partnerships - as reported	0		0
Series Twenty Four [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(821,383)		(911,837)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,941,970		2,148,403
Impairment loss in investment in operating limited partnerships	(1,151,381)		(1,636,215)
Historic tax credits - cumulative	0		0
Less share of loss	(841)		(841)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	31,635		400,490
Investments in operating limited partnerships - as reported	0		0
Series Twenty Five [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(60,435)		1,280,497
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	273,564		467,648
Impairment loss in investment in operating limited partnerships	(1,345,945)		(3,245,521)
Historic tax credits - cumulative	0		0
Less share of loss	(31,239)		(31,239)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,164,055		1,528,615
Investments in operating limited partnerships - as reported	0		0
Series Twenty Six [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(5,205,435)		(3,510,773)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,399,020		5,296,972
Impairment loss in investment in operating limited partnerships	(1,883,225)		(4,338,427)
Historic tax credits - cumulative	0		0
Less share of loss	(57,289)		(114,788)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	2,746,929		2,667,016
Investments in operating limited partnerships - as reported	0		0
Series Twenty Seven [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(1,656,389)		(1,806,555)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,526,506		1,965,626
Impairment loss in investment in operating limited partnerships	(4,004,265)		(4,558,902)
Historic tax credits - cumulative	0		0
Less share of loss	(195,417)		(204,661)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	4,329,565		4,604,492
Investments in operating limited partnerships - as reported	0		0
Series Twenty Eight [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	318,909		8,721,367
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,269,083		4,221,023
Impairment loss in investment in operating limited partnerships	(4,790,458)		(16,476,882)
Historic tax credits - cumulative	0		0
Less share of loss	(64,727)		(79,180)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,267,193		3,613,672
Investments in operating limited partnerships - as reported	0		0
Series Twenty Nine [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(914,109)		(3,533,205)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,695,617		7,179,789
Impairment loss in investment in operating limited partnerships	(5,661,234)		(5,875,856)
Historic tax credits - cumulative	0		0
Less share of loss	(39,537)		(204,728)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,919,263		2,434,000
Investments in operating limited partnerships - as reported	0		0
Series Thirty [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	526,482		1,088,370
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,524,000		3,318,142
Impairment loss in investment in operating limited partnerships	(4,610,342)		(6,613,997)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,559,860		2,207,485
Investments in operating limited partnerships - as reported	0		0
Series Thirty One [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	(2,844,166)		(75,435)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,913,882		7,965,109
Impairment loss in investment in operating limited partnerships	(9,196,909)		(11,182,057)
Historic tax credits - cumulative	0		0
Less share of loss	(56,581)		(89,559)
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	8,183,774		3,381,942
Investments in operating limited partnerships - as reported	0		0
Series Thirty Two [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	4,667,100		6,429,738
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	7,152,320		6,317,426
Impairment loss in investment in operating limited partnerships	(13,359,327)		(14,763,087)
Historic tax credits - cumulative	184,113		184,113
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,355,794		1,831,810
Investments in operating limited partnerships - as reported	0		0
Series Thirty Three [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	3,976,255		4,589,822
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,003,965		2,659,844
Impairment loss in investment in operating limited partnerships	(7,924,274)		(9,162,728)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,944,054		1,913,062
Investments in operating limited partnerships - as reported	0		0
Series Thirty Four [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	1,329,494		3,558,773
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,231,532		5,821,899
Impairment loss in investment in operating limited partnerships	(8,069,371)		(10,625,803)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	4,508,345		1,245,131
Investments in operating limited partnerships - as reported	0		0
Series Thirty Five [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	3,492,380		4,244,912
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,920,392		3,511,421
Impairment loss in investment in operating limited partnerships	(9,244,266)		(11,273,719)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,831,494	$ (2,252,067)	3,517,386
Investments in operating limited partnerships - as reported	0		0
Series Thirty Six [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	3,631,292		4,233,303
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,224,599		1,659,966
Impairment loss in investment in operating limited partnerships	(7,264,883)		(7,246,265)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,408,992	$ 120,529	1,352,996
Investments in operating limited partnerships - as reported	0		0
Series Thirty Seven [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	1,183,098		2,065,352
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	6,493,889		6,441,485
Impairment loss in investment in operating limited partnerships	(7,792,558)		(7,792,558)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	115,571		(714,279)
Investments in operating limited partnerships - as reported	0		0
Series Thirty Eight [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	5,783,115		6,284,314
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,030,703		3,627,297
Impairment loss in investment in operating limited partnerships	(10,557,104)		(10,527,541)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	743,286		615,930
Investments in operating limited partnerships - as reported	0		0
Series Thirty Nine [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	4,215,944		4,738,394
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,373,718		3,876,967
Impairment loss in investment in operating limited partnerships	(7,444,160)		(7,438,510)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	(1,145,502)		(1,176,851)
Investments in operating limited partnerships - as reported	0		0
Series Forty [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	6,586,470		7,248,337
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,158,206		1,365,798
Impairment loss in investment in operating limited partnerships	(10,641,244)		(10,639,800)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	1,896,568		2,025,665
Investments in operating limited partnerships - as reported	0		0
Series Forty One [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	455,172		768,256
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,647,711		2,219,955
Impairment loss in investment in operating limited partnerships	(7,024,673)		(7,005,127)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	3,921,790		4,016,916
Investments in operating limited partnerships - as reported	0		0
Series Forty Two [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	5,161,301		5,533,010
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,985,744		2,319,513
Impairment loss in investment in operating limited partnerships	(10,714,201)		(10,428,111)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	2,567,156		2,575,588
Investments in operating limited partnerships - as reported	0		0
Series Forty Three [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	7,950,660		7,665,048
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,046,309		2,380,028
Impairment loss in investment in operating limited partnerships	(13,508,694)		(13,050,566)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	2,511,725		3,183,820
Investments in operating limited partnerships - as reported	0		178,330
Series Forty Four [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	366,227		1,396,639
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,768,065		3,122,647
Impairment loss in investment in operating limited partnerships	(6,482,162)		(6,453,489)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	2,347,870		1,934,203
Investments in operating limited partnerships - as reported	0		0
Series Forty Five [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	12,261,848		12,010,027
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	868,202		194,482
Impairment loss in investment in operating limited partnerships	(15,650,905)		(14,657,544)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	3,358,960		4,457,527
Investments in operating limited partnerships - as reported	838,105		2,004,492
Series Forty Six [Member]
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	8,822,761		10,229,967
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	335,662		20,585
Impairment loss in investment in operating limited partnerships	(13,027,675)		(11,621,051)
Historic tax credits - cumulative	0		0
Less share of loss	0		0
Operating limited partnership impairment loss not recognized for tax purposes	0		0
Other	4,829,865		4,516,378
Investments in operating limited partnerships - as reported	$ 960,613		$ 3,145,879

CASH EQUIVALENTS (Details Textu

CASH EQUIVALENTS (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2015	Mar. 31, 2014
Cash and Cash Equivalents [Line Items]
Cash Equivalents	$ 23,664,318	$ 12,772,584
Money Market Accounts Interest Rate Minimum	0.10%
Money Market Accounts Interest Rate Maximum	0.35%

SUBSEQUENT EVENTS (Details Text

SUBSEQUENT EVENTS (Details Textual) - Subsequent Event [Member]	12 Months Ended
	Mar. 31, 2015USD ($)
Subsequent Event [Line Items]
Estimated Cash Proceeds To Operating Partnership	$ 3,420,500
Estimated Gain On The Sale Of The Operating Partnerships	$ 3,394,500