Boston Capital Tax Credit Fund Iv 10-K 23 Jun 16 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information	12 Months Ended
	Mar. 31, 2016USD ($)shares
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Mar. 31, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Registrant Name	BOSTON CAPITAL TAX CREDIT FUND IV LP
Entity Central Index Key	913,778
Current Fiscal Year End Date	--03-31
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Public Float | $	$ 0
Entity Common Stock, Shares Outstanding | shares	0

BALANCE SHEETS

BALANCE SHEETS - USD ($)	Mar. 31, 2016	Mar. 31, 2015
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	$ 0	$ 1,798,718
OTHER ASSETS
Cash and cash equivalents	21,728,069	23,720,352
Notes receivable	22,790	22,790
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	164,773	412,350
ASSETS	21,915,632	25,954,210
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	685,806	182,339
Accounts payable - affiliates	49,270,814	52,101,042
Capital contributions payable	578,113	587,465
LIABILITIES	50,534,733	52,870,846
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(21,290,383)	(19,481,250)
General partner	(7,328,718)	(7,435,386)
PARTNERS' CAPITAL (DEFICIT)	(28,619,101)	(26,916,636)
Liabilities and Stockholders' Equity	21,915,632	25,954,210
Series Twenty [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	180,896	310,195
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	180,896	310,195
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	1,442,059	1,504,687
Capital contributions payable	0	0
LIABILITIES	1,442,059	1,504,687
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(940,299)	(874,295)
General partner	(320,864)	(320,197)
PARTNERS' CAPITAL (DEFICIT)	(1,261,163)	(1,194,492)
Liabilities and Stockholders' Equity	180,896	310,195
Series Twenty One [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	425,168	127,394
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	3,000
ASSETS	425,168	130,394
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	5,000
Accounts payable - affiliates	1,460,365	1,440,389
Capital contributions payable	0	0
LIABILITIES	1,460,365	1,445,389
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(862,894)	(1,139,894)
General partner	(172,303)	(175,101)
PARTNERS' CAPITAL (DEFICIT)	(1,035,197)	(1,314,995)
Liabilities and Stockholders' Equity	425,168	130,394
Series Twenty Two [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	295,650	117,048
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	295,650	117,048
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	2,819,689	2,809,752
Capital contributions payable	0	9,352
LIABILITIES	2,819,689	2,819,104
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,279,715)	(2,455,952)
General partner	(244,324)	(246,104)
PARTNERS' CAPITAL (DEFICIT)	(2,524,039)	(2,702,056)
Liabilities and Stockholders' Equity	295,650	117,048
Series Twenty Three [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	219,677	205,359
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	219,677	205,359
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	2,052,312	2,206,713
Capital contributions payable	0	0
LIABILITIES	2,052,312	2,206,713
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,529,462)	(1,696,494)
General partner	(303,173)	(304,860)
PARTNERS' CAPITAL (DEFICIT)	(1,832,635)	(2,001,354)
Liabilities and Stockholders' Equity	219,677	205,359
Series Twenty Four [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	502,552	1,005,871
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	80,040
ASSETS	502,552	1,085,911
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	6,335
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	0	6,335
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	676,778	1,254,077
General partner	(174,226)	(174,501)
PARTNERS' CAPITAL (DEFICIT)	502,552	1,079,576
Liabilities and Stockholders' Equity	502,552	1,085,911
Series Twenty Five [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	395,797	3,811,919
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	1,250	1,250
ASSETS	397,047	3,813,169
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	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	616,693	4,032,481
General partner	(219,646)	(219,312)
PARTNERS' CAPITAL (DEFICIT)	397,047	3,813,169
Liabilities and Stockholders' Equity	397,047	3,813,169
Series Twenty Six [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	809,362	3,013,320
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	69,000
ASSETS	809,362	3,082,320
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	4,960	20,467
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	4,960	20,467
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	1,114,701	3,371,487
General partner	(310,299)	(309,634)
PARTNERS' CAPITAL (DEFICIT)	804,402	3,061,853
Liabilities and Stockholders' Equity	809,362	3,082,320
Series Twenty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	899,636	1,051,663
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	899,636	1,051,663
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	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	1,097,087	1,247,594
General partner	(197,451)	(195,931)
PARTNERS' CAPITAL (DEFICIT)	899,636	1,051,663
Liabilities and Stockholders' Equity	899,636	1,051,663
Series Twenty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	884,427	5,774,634
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	1,250
ASSETS	884,427	5,775,884
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	7,500	3,000
Accounts payable - affiliates	0	0
Capital contributions payable	0	0
LIABILITIES	7,500	3,000
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	1,149,995	6,058,903
General partner	(273,068)	(286,019)
PARTNERS' CAPITAL (DEFICIT)	876,927	5,772,884
Liabilities and Stockholders' Equity	884,427	5,775,884
Series Twenty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	618,758	501,274
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	618,758	501,274
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	1,500
Accounts payable - affiliates	3,578,505	3,814,638
Capital contributions payable	8,235	8,235
LIABILITIES	3,586,740	3,824,373
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,599,655)	(2,951,221)
General partner	(368,327)	(371,878)
PARTNERS' CAPITAL (DEFICIT)	(2,967,982)	(3,323,099)
Liabilities and Stockholders' Equity	618,758	501,274
Series Thirty [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	304,293	322,775
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	51,500
ASSETS	304,293	374,275
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	1,572,292	1,833,832
Capital contributions payable	105,139	105,139
LIABILITIES	1,677,431	1,938,971
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,132,351)	(1,321,993)
General partner	(240,787)	(242,703)
PARTNERS' CAPITAL (DEFICIT)	(1,373,138)	(1,564,696)
Liabilities and Stockholders' Equity	304,293	374,275
Series Thirty One [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	1,351,761	3,106,480
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	25,000	25,000
ASSETS	1,376,761	3,131,480
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	3,000	0
Accounts payable - affiliates	0	2,902,513
Capital contributions payable	66,294	66,294
LIABILITIES	69,294	2,968,807
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	1,673,651	540,305
General partner	(366,184)	(377,632)
PARTNERS' CAPITAL (DEFICIT)	1,307,467	162,673
Liabilities and Stockholders' Equity	1,376,761	3,131,480
Series Thirty Two [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	1,061,685	354,807
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	1,061,685	354,807
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	7,000	993
Accounts payable - affiliates	3,366,055	3,280,553
Capital contributions payable	1,229	1,229
LIABILITIES	3,374,284	3,282,775
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,883,110)	(2,492,325)
General partner	(429,489)	(435,643)
PARTNERS' CAPITAL (DEFICIT)	(2,312,599)	(2,927,968)
Liabilities and Stockholders' Equity	1,061,685	354,807
Series Thirty Three [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	1,266,455	281,704
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	1,266,455	281,704
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	4,053
Accounts payable - affiliates	2,025,236	2,060,048
Capital contributions payable	69,154	69,154
LIABILITIES	2,094,390	2,133,255
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(593,876)	(1,607,256)
General partner	(234,059)	(244,295)
PARTNERS' CAPITAL (DEFICIT)	(827,935)	(1,851,551)
Liabilities and Stockholders' Equity	1,266,455	281,704
Series Thirty Four [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	674,173	838,027
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	674,173	838,027
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	5,802
Accounts payable - affiliates	3,603,434	4,077,757
Capital contributions payable	0	0
LIABILITIES	3,603,434	4,083,559
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,599,579)	(2,912,687)
General partner	(329,682)	(332,845)
PARTNERS' CAPITAL (DEFICIT)	(2,929,261)	(3,245,532)
Liabilities and Stockholders' Equity	674,173	838,027
Series Thirty Five [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	1,693,223	231,626
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	1,693,223	231,626
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	1,500
Accounts payable - affiliates	2,494,235	2,405,390
Capital contributions payable	0	0
LIABILITIES	2,494,235	2,406,890
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(510,977)	(1,871,486)
General partner	(290,035)	(303,778)
PARTNERS' CAPITAL (DEFICIT)	(801,012)	(2,175,264)
Liabilities and Stockholders' Equity	1,693,223	231,626
Series Thirty Six [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	979,340	430,583
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	979,340	430,583
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	133,500	131,000
Accounts payable - affiliates	1,292,536	1,190,777
Capital contributions payable	0	0
LIABILITIES	1,426,036	1,321,777
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(263,566)	(703,619)
General partner	(183,130)	(187,575)
PARTNERS' CAPITAL (DEFICIT)	(446,696)	(891,194)
Liabilities and Stockholders' Equity	979,340	430,583
Series Thirty Seven [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	340,689	345,467
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	340,689	345,467
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	1,024
Accounts payable - affiliates	2,501,407	2,344,087
Capital contributions payable	138,438	138,438
LIABILITIES	2,639,845	2,483,549
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,060,600)	(1,901,137)
General partner	(238,556)	(236,945)
PARTNERS' CAPITAL (DEFICIT)	(2,299,156)	(2,138,082)
Liabilities and Stockholders' Equity	340,689	345,467
Series Thirty Eight [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	333,474	280,864
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	333,474	280,864
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	4,779	0
Accounts payable - affiliates	2,020,632	1,881,232
Capital contributions payable	0	0
LIABILITIES	2,025,411	1,881,232
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,456,733)	(1,366,080)
General partner	(235,204)	(234,288)
PARTNERS' CAPITAL (DEFICIT)	(1,691,937)	(1,600,368)
Liabilities and Stockholders' Equity	333,474	280,864
Series Thirty Nine [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	313,691	166,118
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	313,691	166,118
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	4,894	0
Accounts payable - affiliates	1,775,213	1,681,984
Capital contributions payable	0	0
LIABILITIES	1,780,107	1,681,984
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,255,309)	(1,304,265)
General partner	(211,107)	(211,601)
PARTNERS' CAPITAL (DEFICIT)	(1,466,416)	(1,515,866)
Liabilities and Stockholders' Equity	313,691	166,118
Series Forty [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	510,705	97,731
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	510,705	97,731
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	5,000	0
Accounts payable - affiliates	2,862,316	3,039,139
Capital contributions payable	102	102
LIABILITIES	2,867,418	3,039,241
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,108,202)	(2,687,151)
General partner	(248,511)	(254,359)
PARTNERS' CAPITAL (DEFICIT)	(2,356,713)	(2,941,510)
Liabilities and Stockholders' Equity	510,705	97,731
Series Forty One [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	331,029	158,957
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	1,218	1,218
ASSETS	332,247	160,175
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	3,161,663	3,292,504
Capital contributions payable	100	100
LIABILITIES	3,161,763	3,292,604
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,552,052)	(2,851,936)
General partner	(277,464)	(280,493)
PARTNERS' CAPITAL (DEFICIT)	(2,829,516)	(3,132,429)
Liabilities and Stockholders' Equity	332,247	160,175
Series Forty Two [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	3,412,757	420,023
Notes receivable	22,790	22,790
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	51,003	90,963
ASSETS	3,486,550	533,776
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	1,665
Accounts payable - affiliates	2,141,040	2,319,763
Capital contributions payable	73,433	73,433
LIABILITIES	2,214,473	2,394,861
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	1,500,294	(1,601,536)
General partner	(228,217)	(259,549)
PARTNERS' CAPITAL (DEFICIT)	1,272,077	(1,861,085)
Liabilities and Stockholders' Equity	3,486,550	533,776
Series Forty Three [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	2,886,991	354,147
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	82,514	85,341
ASSETS	2,969,505	439,488
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	3,061,116	2,855,008
Capital contributions payable	99,265	99,265
LIABILITIES	3,160,381	2,954,273
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	132,554	(2,168,116)
General partner	(323,430)	(346,669)
PARTNERS' CAPITAL (DEFICIT)	(190,876)	(2,514,785)
Liabilities and Stockholders' Equity	2,969,505	439,488
Series Forty Four [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	44,503	9,744
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	44,503	9,744
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	2,331,303	1,973,504
Capital contributions payable	0	0
LIABILITIES	2,331,303	1,973,504
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(2,026,484)	(1,706,674)
General partner	(260,316)	(257,086)
PARTNERS' CAPITAL (DEFICIT)	(2,286,800)	(1,963,760)
Liabilities and Stockholders' Equity	44,503	9,744
Series Forty Five [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	838,105
OTHER ASSETS
Cash and cash equivalents	748,100	147,398
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	0	0
ASSETS	748,100	985,503
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	515,173	0
Accounts payable - affiliates	2,058,519	1,760,413
Capital contributions payable	16,724	16,724
LIABILITIES	2,590,416	1,777,137
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,470,231)	(430,056)
General partner	(372,085)	(361,578)
PARTNERS' CAPITAL (DEFICIT)	(1,842,316)	(791,634)
Liabilities and Stockholders' Equity	748,100	985,503
Series Forty Six [Member]
ASSETS
INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS	0	960,613
OTHER ASSETS
Cash and cash equivalents	243,277	255,224
Notes receivable	0	0
Deferred acquisition costs, net of accumulated amortization	0	0
Other assets	3,788	3,788
ASSETS	247,065	1,219,625
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Accounts payable, accrued expenses and other liabilities	0	0
Accounts payable - affiliates	1,650,887	1,426,359
Capital contributions payable	0	0
LIABILITIES	1,650,887	1,426,359
PARTNERS' CAPITAL (DEFICIT)
Units of limited partnership interest	0	0
Units of beneficial interest of the limited partnership interest	(1,127,041)	58,076
General partner	(276,781)	(264,810)
PARTNERS' CAPITAL (DEFICIT)	(1,403,822)	(206,734)
Liabilities and Stockholders' Equity	$ 247,065	$ 1,219,625

BALANCE SHEETS _Parenthetical_

BALANCE SHEETS [Parenthetical] - $ / shares	Mar. 31, 2016	Mar. 31, 2015
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	83,428,546	83,569,146
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	3,843,500	3,857,700
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	1,881,000	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	2,559,800	2,560,800
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	3,323,327	3,333,227
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	2,158,878	2,162,378
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	3,020,309	3,024,509
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	3,983,600	3,990,700
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	2,453,500	2,459,700
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	3,994,238	3,998,738
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	3,980,400	3,989,500
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	2,636,000	2,643,000
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	4,396,557	4,409,757
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	4,740,698	4,748,198
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	2,628,033	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	3,523,019	3,523,219
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	3,293,763	3,295,763
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	2,098,204	2,102,504
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	2,507,500	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	2,540,100	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	2,290,151	2,291,151
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	2,623,756	2,628,756
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	2,736,262	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	2,699,973	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	2,971,998	2,979,998

STATEMENTS OF OPERATIONS

STATEMENTS OF OPERATIONS - USD ($)		12 Months Ended
		Mar. 31, 2016	Mar. 31, 2015
Income
Interest income		$ 76,212	$ 45,767
Miscellaneous		1,064,441	629,169
Revenues		1,140,653	674,936
Share of income (losses) from operating limited partnerships	[1]	15,114,264	11,837,639
Expenses and loss
Fund management fee		3,064,018	3,348,748
Amortization		0	66,792
General and administrative expenses		475,546	456,119
Professional fees		584,535	626,646
Impairment loss		1,464,002	2,593,629
Operating expenses		5,588,101	7,091,934
NET INCOME (LOSS)		10,666,816	5,420,641
Net income (loss) allocated to general partner		106,668	54,208
Net income (loss) allocated to limited partners		$ 10,560,148	$ 5,366,433
Net income (loss) per BAC (in dollars per unit)		$ 0.13	$ 0.06
Series Twenty [Member]
Income
Interest income		$ 529	$ 492
Miscellaneous		64	64
Revenues		593	556
Share of income (losses) from operating limited partnerships	[2]	0	70,580
Expenses and loss
Fund management fee		28,405	(56,541)
Amortization		0	0
General and administrative expenses		20,033	19,121
Professional fees		18,826	19,722
Impairment loss		0	0
Operating expenses		67,264	(17,698)
NET INCOME (LOSS)		(66,671)	88,834
Net income (loss) allocated to general partner		(667)	888
Net income (loss) allocated to limited partners		$ (66,004)	$ 87,946
Net income (loss) per BAC (in dollars per unit)		$ (0.02)	$ 0.02
Series Twenty One [Member]
Income
Interest income		$ 856	$ 330
Miscellaneous		859	859
Revenues		1,715	1,189
Share of income (losses) from operating limited partnerships	[3]	326,273	0
Expenses and loss
Fund management fee		21,102	20,249
Amortization		0	0
General and administrative expenses		13,792	13,238
Professional fees		13,296	14,357
Impairment loss		0	0
Operating expenses		48,190	47,844
NET INCOME (LOSS)		279,798	(46,655)
Net income (loss) allocated to general partner		2,798	(467)
Net income (loss) allocated to limited partners		$ 277,000	$ (46,188)
Net income (loss) per BAC (in dollars per unit)		$ 0.15	$ 0
Series Twenty Two [Member]
Income
Interest income		$ 304	$ 143
Miscellaneous		433	284
Revenues		737	427
Share of income (losses) from operating limited partnerships	[4]	248,148	166,896
Expenses and loss
Fund management fee		36,899	32,524
Amortization		0	0
General and administrative expenses		16,518	15,740
Professional fees		17,451	18,294
Impairment loss		0	0
Operating expenses		70,868	66,558
NET INCOME (LOSS)		178,017	100,765
Net income (loss) allocated to general partner		1,780	1,008
Net income (loss) allocated to limited partners		$ 176,237	$ 99,757
Net income (loss) per BAC (in dollars per unit)		$ 0.07	$ 0.04
Series Twenty Three [Member]
Income
Interest income		$ 483	$ 194
Miscellaneous		3,243	7,590
Revenues		3,726	7,784
Share of income (losses) from operating limited partnerships	[5]	247,429	426,346
Expenses and loss
Fund management fee		43,489	(32,141)
Amortization		0	0
General and administrative expenses		19,526	18,345
Professional fees		19,421	17,872
Impairment loss		0	0
Operating expenses		82,436	4,076
NET INCOME (LOSS)		168,719	430,054
Net income (loss) allocated to general partner		1,687	4,301
Net income (loss) allocated to limited partners		$ 167,032	$ 425,753
Net income (loss) per BAC (in dollars per unit)		$ 0.05	$ 0.13
Series Twenty Four [Member]
Income
Interest income		$ 1,870	$ 2,514
Miscellaneous		87,251	3,890
Revenues		89,121	6,404
Share of income (losses) from operating limited partnerships	[6]	16,675	207,327
Expenses and loss
Fund management fee		44,494	(19,728)
Amortization		0	0
General and administrative expenses		16,083	15,838
Professional fees		17,757	25,760
Impairment loss		0	0
Operating expenses		78,334	21,870
NET INCOME (LOSS)		27,462	191,861
Net income (loss) allocated to general partner		275	1,919
Net income (loss) allocated to limited partners		$ 27,187	$ 189,942
Net income (loss) per BAC (in dollars per unit)		$ 0.01	$ 0.09
Series Twenty Five [Member]
Income
Interest income		$ 7,340	$ 10,568
Miscellaneous		10,178	10,178
Revenues		17,518	20,746
Share of income (losses) from operating limited partnerships	[7]	0	1,295,124
Expenses and loss
Fund management fee		16,376	19,401
Amortization		0	0
General and administrative expenses		18,219	17,700
Professional fees		16,299	16,911
Impairment loss		0	0
Operating expenses		50,894	54,012
NET INCOME (LOSS)		(33,376)	1,261,858
Net income (loss) allocated to general partner		(334)	12,619
Net income (loss) allocated to limited partners		$ (33,042)	$ 1,249,239
Net income (loss) per BAC (in dollars per unit)		$ (0.01)	$ 0.41
Series Twenty Six [Member]
Income
Interest income		$ 4,316	$ 5,148
Miscellaneous		5,412	4,649
Revenues		9,728	9,797
Share of income (losses) from operating limited partnerships	[8]	59,000	647,125
Expenses and loss
Fund management fee		82,137	41,257
Amortization		0	0
General and administrative expenses		22,585	22,307
Professional fees		30,477	35,582
Impairment loss		0	0
Operating expenses		135,199	99,146
NET INCOME (LOSS)		(66,471)	557,776
Net income (loss) allocated to general partner		(665)	5,578
Net income (loss) allocated to limited partners		$ (65,806)	$ 552,198
Net income (loss) per BAC (in dollars per unit)		$ (0.02)	$ 0.14
Series Twenty Seven [Member]
Income
Interest income		$ 2,553	$ 3,558
Miscellaneous		12,965	8,514
Revenues		15,518	12,072
Share of income (losses) from operating limited partnerships	[9]	0	237,896
Expenses and loss
Fund management fee		132,052	140,938
Amortization		0	0
General and administrative expenses		16,464	16,136
Professional fees		19,029	43,160
Impairment loss		0	0
Operating expenses		167,545	200,234
NET INCOME (LOSS)		(152,027)	49,734
Net income (loss) allocated to general partner		(1,520)	497
Net income (loss) allocated to limited partners		$ (150,507)	$ 49,237
Net income (loss) per BAC (in dollars per unit)		$ (0.06)	$ 0.02
Series Twenty Eight [Member]
Income
Interest income		$ 13,092	$ 14,044
Miscellaneous		14,489	264,302
Revenues		27,581	278,346
Share of income (losses) from operating limited partnerships	[10]	1,405,521	5,854,818
Expenses and loss
Fund management fee		87,298	79,376
Amortization		0	0
General and administrative expenses		22,039	19,324
Professional fees		28,653	25,609
Impairment loss		0	0
Operating expenses		137,990	124,309
NET INCOME (LOSS)		1,295,112	6,008,855
Net income (loss) allocated to general partner		12,951	60,089
Net income (loss) allocated to limited partners		$ 1,282,161	$ 5,948,766
Net income (loss) per BAC (in dollars per unit)		$ 0.32	$ 1.49
Series Twenty Nine [Member]
Income
Interest income		$ 1,078	$ 704
Miscellaneous		278,558	1,700
Revenues		279,636	2,404
Share of income (losses) from operating limited partnerships	[11]	199,000	278,493
Expenses and loss
Fund management fee		73,241	183,052
Amortization		0	0
General and administrative expenses		20,428	20,216
Professional fees		29,850	32,789
Impairment loss		0	0
Operating expenses		123,519	236,057
NET INCOME (LOSS)		355,117	44,840
Net income (loss) allocated to general partner		3,551	448
Net income (loss) allocated to limited partners		$ 351,566	$ 44,392
Net income (loss) per BAC (in dollars per unit)		$ 0.09	$ 0.01
Series Thirty [Member]
Income
Interest income		$ 1,178	$ 677
Miscellaneous		1,522	1,522
Revenues		2,700	2,199
Share of income (losses) from operating limited partnerships	[12]	273,454	94,887
Expenses and loss
Fund management fee		44,854	61,708
Amortization		0	0
General and administrative expenses		15,954	15,913
Professional fees		23,788	20,400
Impairment loss		0	0
Operating expenses		84,596	98,021
NET INCOME (LOSS)		191,558	(935)
Net income (loss) allocated to general partner		1,916	(9)
Net income (loss) allocated to limited partners		$ 189,642	$ (926)
Net income (loss) per BAC (in dollars per unit)		$ 0.07	$ 0
Series Thirty One [Member]
Income
Interest income		$ 3,356	$ 1,279
Miscellaneous		592	928
Revenues		3,948	2,207
Share of income (losses) from operating limited partnerships	[13]	1,328,188	2,840,263
Expenses and loss
Fund management fee		138,043	227,575
Amortization		0	0
General and administrative expenses		21,962	20,366
Professional fees		27,337	28,104
Impairment loss		0	0
Operating expenses		187,342	276,045
NET INCOME (LOSS)		1,144,794	2,566,425
Net income (loss) allocated to general partner		11,448	25,664
Net income (loss) allocated to limited partners		$ 1,133,346	$ 2,540,761
Net income (loss) per BAC (in dollars per unit)		$ 0.26	$ 0.58
Series Thirty Two [Member]
Income
Interest income		$ 1,415	$ 421
Miscellaneous		16,550	16,778
Revenues		17,965	17,199
Share of income (losses) from operating limited partnerships	[14]	825,886	107,673
Expenses and loss
Fund management fee		184,876	233,246
Amortization		0	0
General and administrative expenses		21,384	20,109
Professional fees		22,222	20,983
Impairment loss		0	0
Operating expenses		228,482	274,338
NET INCOME (LOSS)		615,369	(149,466)
Net income (loss) allocated to general partner		6,154	(1,495)
Net income (loss) allocated to limited partners		$ 609,215	$ (147,971)
Net income (loss) per BAC (in dollars per unit)		$ 0.13	$ (0.03)
Series Thirty Three [Member]
Income
Interest income		$ 2,172	$ 529
Miscellaneous		8,953	2,777
Revenues		11,125	3,306
Share of income (losses) from operating limited partnerships	[15]	1,097,000	53,079
Expenses and loss
Fund management fee		52,507	59,029
Amortization		0	0
General and administrative expenses		14,920	14,437
Professional fees		17,082	15,447
Impairment loss		0	0
Operating expenses		84,509	88,913
NET INCOME (LOSS)		1,023,616	(32,528)
Net income (loss) allocated to general partner		10,236	(325)
Net income (loss) allocated to limited partners		$ 1,013,380	$ (32,203)
Net income (loss) per BAC (in dollars per unit)		$ 0.39	$ (0.01)
Series Thirty Four [Member]
Income
Interest income		$ 18,192	$ 493
Miscellaneous		91,875	18,332
Revenues		110,067	18,825
Share of income (losses) from operating limited partnerships	[16]	328,000	502,727
Expenses and loss
Fund management fee		83,189	126,065
Amortization		0	0
General and administrative expenses		17,895	17,187
Professional fees		20,712	19,039
Impairment loss		0	0
Operating expenses		121,796	162,291
NET INCOME (LOSS)		316,271	359,261
Net income (loss) allocated to general partner		3,163	3,593
Net income (loss) allocated to limited partners		$ 313,108	$ 355,668
Net income (loss) per BAC (in dollars per unit)		$ 0.09	$ 0.1
Series Thirty Five [Member]
Income
Interest income		$ 2,723	$ 339
Miscellaneous		18,972	10,324
Revenues		21,695	10,663
Share of income (losses) from operating limited partnerships	[17]	1,504,603	0
Expenses and loss
Fund management fee		116,442	173,231
Amortization		0	0
General and administrative expenses		17,520	16,748
Professional fees		18,084	16,964
Impairment loss		0	0
Operating expenses		152,046	206,943
NET INCOME (LOSS)		1,374,252	(196,280)
Net income (loss) allocated to general partner		13,743	(1,963)
Net income (loss) allocated to limited partners		$ 1,360,509	$ (194,317)
Net income (loss) per BAC (in dollars per unit)		$ 0.41	$ (0.06)
Series Thirty Six [Member]
Income
Interest income		$ 1,073	$ 1,117
Miscellaneous		19,215	21,885
Revenues		20,288	23,002
Share of income (losses) from operating limited partnerships	[18]	571,611	25,054
Expenses and loss
Fund management fee		116,517	118,401
Amortization		0	0
General and administrative expenses		14,281	13,554
Professional fees		16,603	16,123
Impairment loss		0	0
Operating expenses		147,401	148,078
NET INCOME (LOSS)		444,498	(100,022)
Net income (loss) allocated to general partner		4,445	(1,000)
Net income (loss) allocated to limited partners		$ 440,053	$ (99,022)
Net income (loss) per BAC (in dollars per unit)		$ 0.21	$ (0.05)
Series Thirty Seven [Member]
Income
Interest income		$ 728	$ 657
Miscellaneous		14,312	24,632
Revenues		15,040	25,289
Share of income (losses) from operating limited partnerships		0	0
Expenses and loss
Fund management fee		145,806	153,440
Amortization		0	0
General and administrative expenses		14,502	13,828
Professional fees		15,806	15,685
Impairment loss		0	0
Operating expenses		176,114	182,953
NET INCOME (LOSS)		(161,074)	(157,664)
Net income (loss) allocated to general partner		(1,611)	(1,577)
Net income (loss) allocated to limited partners		$ (159,463)	$ (156,087)
Net income (loss) per BAC (in dollars per unit)		$ (0.06)	$ (0.06)
Series Thirty Eight [Member]
Income
Interest income		$ 425	$ 291
Miscellaneous		51,982	55,454
Revenues		52,407	55,745
Share of income (losses) from operating limited partnerships	[19]	32,421	0
Expenses and loss
Fund management fee		143,708	145,085
Amortization		0	0
General and administrative expenses		15,431	14,457
Professional fees		17,258	16,626
Impairment loss		0	0
Operating expenses		176,397	176,168
NET INCOME (LOSS)		(91,569)	(120,423)
Net income (loss) allocated to general partner		(916)	(1,204)
Net income (loss) allocated to limited partners		$ (90,653)	$ (119,219)
Net income (loss) per BAC (in dollars per unit)		$ (0.04)	$ (0.05)
Series Thirty Nine [Member]
Income
Interest income		$ 377	$ 316
Miscellaneous		90,900	11,975
Revenues		91,277	12,291
Share of income (losses) from operating limited partnerships	[20]	102,774	29,999
Expenses and loss
Fund management fee		112,093	125,063
Amortization		0	0
General and administrative expenses		14,201	13,397
Professional fees		18,307	15,891
Impairment loss		0	0
Operating expenses		144,601	154,351
NET INCOME (LOSS)		49,450	(112,061)
Net income (loss) allocated to general partner		494	(1,121)
Net income (loss) allocated to limited partners		$ 48,956	$ (110,940)
Net income (loss) per BAC (in dollars per unit)		$ 0.02	$ (0.05)
Series Forty [Member]
Income
Interest income		$ 185	$ 78
Miscellaneous		11,167	10,726
Revenues		11,352	10,804
Share of income (losses) from operating limited partnerships	[21]	790,011	0
Expenses and loss
Fund management fee		180,377	185,409
Amortization		0	0
General and administrative expenses		15,212	14,930
Professional fees		20,977	20,236
Impairment loss		0	0
Operating expenses		216,566	220,575
NET INCOME (LOSS)		584,797	(209,771)
Net income (loss) allocated to general partner		5,848	(2,098)
Net income (loss) allocated to limited partners		$ 578,949	$ (207,673)
Net income (loss) per BAC (in dollars per unit)		$ 0.22	$ (0.08)
Series Forty One [Member]
Income
Interest income		$ 728	$ 459
Miscellaneous		75,255	14,436
Revenues		75,983	14,895
Share of income (losses) from operating limited partnerships	[22]	457,440	0
Expenses and loss
Fund management fee		184,568	219,433
Amortization		0	0
General and administrative expenses		17,842	16,613
Professional fees		28,100	24,884
Impairment loss		0	0
Operating expenses		230,510	260,930
NET INCOME (LOSS)		302,913	(246,035)
Net income (loss) allocated to general partner		3,029	(2,460)
Net income (loss) allocated to limited partners		$ 299,884	$ (243,575)
Net income (loss) per BAC (in dollars per unit)		$ 0.1	$ (0.08)
Series Forty Two [Member]
Income
Interest income		$ 5,362	$ 373
Miscellaneous		112,298	50,424
Revenues		117,660	50,797
Share of income (losses) from operating limited partnerships	[23]	3,214,695	103,508
Expenses and loss
Fund management fee		156,727	163,766
Amortization		0	0
General and administrative expenses		16,599	16,143
Professional fees		25,867	31,130
Impairment loss		0	0
Operating expenses		199,193	211,039
NET INCOME (LOSS)		3,133,162	(56,734)
Net income (loss) allocated to general partner		31,332	(567)
Net income (loss) allocated to limited partners		$ 3,101,830	$ (56,167)
Net income (loss) per BAC (in dollars per unit)		$ 1.13	$ (0.02)
Series Forty Three [Member]
Income
Interest income		$ 4,813	$ 427
Miscellaneous		66,760	62,080
Revenues		71,573	62,507
Share of income (losses) from operating limited partnerships	[24]	2,492,094	(47,235)
Expenses and loss
Fund management fee		193,844	268,035
Amortization		0	66,792
General and administrative expenses		19,467	18,606
Professional fees		26,447	28,375
Impairment loss		0	268,187
Operating expenses		239,758	649,995
NET INCOME (LOSS)		2,323,909	(634,723)
Net income (loss) allocated to general partner		23,239	(6,347)
Net income (loss) allocated to limited partners		$ 2,300,670	$ (628,376)
Net income (loss) per BAC (in dollars per unit)		$ 0.63	$ (0.17)
Series Forty Four [Member]
Income
Interest income		$ 20	$ 16
Miscellaneous		10,349	584
Revenues		10,369	600
Share of income (losses) from operating limited partnerships		(82,095)	(118,343)
Expenses and loss
Fund management fee		219,779	206,520
Amortization		0	0
General and administrative expenses		14,871	14,832
Professional fees		16,664	20,276
Impairment loss		0	0
Operating expenses		251,314	241,628
NET INCOME (LOSS)		(323,040)	(359,371)
Net income (loss) allocated to general partner		(3,230)	(3,594)
Net income (loss) allocated to limited partners		$ (319,810)	$ (355,777)
Net income (loss) per BAC (in dollars per unit)		$ (0.12)	$ (0.13)
Series Forty Five [Member]
Income
Interest income		$ 405	$ 104
Miscellaneous		41,174	24,282
Revenues		41,579	24,386
Share of income (losses) from operating limited partnerships		(169,344)	(239,227)
Expenses and loss
Fund management fee		206,958	247,550
Amortization		0	0
General and administrative expenses		20,734	20,371
Professional fees		33,727	40,950
Impairment loss		661,498	918,818
Operating expenses		922,917	1,227,689
NET INCOME (LOSS)		(1,050,682)	(1,442,530)
Net income (loss) allocated to general partner		(10,507)	(14,425)
Net income (loss) allocated to limited partners		$ (1,040,175)	$ (1,428,105)
Net income (loss) per BAC (in dollars per unit)		$ (0.26)	$ (0.36)
Series Forty Six [Member]
Income
Interest income		$ 639	$ 496
Miscellaneous		19,113	0
Revenues		19,752	496
Share of income (losses) from operating limited partnerships		(154,520)	(699,351)
Expenses and loss
Fund management fee		218,237	226,805
Amortization		0	0
General and administrative expenses		17,084	16,663
Professional fees		24,495	25,477
Impairment loss		802,504	1,406,624
Operating expenses		1,062,320	1,675,569
NET INCOME (LOSS)		(1,197,088)	(2,374,424)
Net income (loss) allocated to general partner		(11,971)	(23,744)
Net income (loss) allocated to limited partners		$ (1,185,117)	$ (2,350,680)
Net income (loss) per BAC (in dollars per unit)		$ (0.4)	$ (0.79)
[1]	Includes $15,520,223 and $12,941,795, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[2]	Includes $- and $70,580, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[3]	Includes $326,273 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[4]	Includes $248,148 and $166,896, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[5]	Includes $247,429 and $426,346, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[6]	Includes $16,675 and $207,327, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[7]	Includes $- and $1,295,124, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[8]	Includes $59,000 and $647,125, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[9]	Includes $- and $237,896, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[10]	Includes $1,405,521 and $5,854,818, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[11]	Includes $199,000 and $278,493, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[12]	Includes $273,454 and $94,887, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[13]	Includes $1,328,188 and $2,840,263, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[14]	Includes $825,886 and $107,673, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[15]	Includes $1,097,000 and $53,079, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[16]	Includes $328,000 and $502,727, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[17]	Includes $1,504,603 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[18]	Includes $571,611 and $25,054, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[19]	Includes $32,421 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[20]	Includes $102,774 and $29,999, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[21]	Includes $790,011 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[22]	Includes $457,440 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[23]	Includes $3,214,695 and $103,508, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[24]	Includes $2,492,094 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.

STATEMENTS OF OPERATIONS _Paren

STATEMENTS OF OPERATIONS [Parenthetical] - USD ($)	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Gain Loss On Disposition Of Investments	$ 15,520,223	$ 12,941,795
Series Twenty [Member]
Gain Loss On Disposition Of Investments	0	70,580
Series Twenty One [Member]
Gain Loss On Disposition Of Investments	326,273	0
Series Twenty Two [Member]
Gain Loss On Disposition Of Investments	248,148	166,896
Series Twenty Three [Member]
Gain Loss On Disposition Of Investments	247,429	426,346
Series Twenty Four [Member]
Gain Loss On Disposition Of Investments	16,675	207,327
Series Twenty Five [Member]
Gain Loss On Disposition Of Investments	0	1,295,124
Series Twenty Six [Member]
Gain Loss On Disposition Of Investments	59,000	647,125
Series Twenty Seven [Member]
Gain Loss On Disposition Of Investments	0	237,896
Series Twenty Eight [Member]
Gain Loss On Disposition Of Investments	1,405,521	5,854,818
Series Twenty Nine [Member]
Gain Loss On Disposition Of Investments	199,000	278,493
Series Thirty [Member]
Gain Loss On Disposition Of Investments	273,454	94,887
Series Thirty One [Member]
Gain Loss On Disposition Of Investments	1,328,188	2,840,263
Series Thirty Two [Member]
Gain Loss On Disposition Of Investments	825,886	107,673
Series Thirty Three [Member]
Gain Loss On Disposition Of Investments	1,097,000	53,079
Series Thirty Four [Member]
Gain Loss On Disposition Of Investments	328,000	502,727
Series Thirty Five [Member]
Gain Loss On Disposition Of Investments	1,504,603	0
Series Thirty Six [Member]
Gain Loss On Disposition Of Investments	571,611	25,054
Series Thirty Eight [Member]
Gain Loss On Disposition Of Investments	32,421	0
Series Thirty Nine [Member]
Gain Loss On Disposition Of Investments	102,774	29,999
Series Forty [Member]
Gain Loss On Disposition Of Investments	790,011	0
Series Forty One [Member]
Gain Loss On Disposition Of Investments	457,440	0
Series Forty Two [Member]
Gain Loss On Disposition Of Investments	3,214,695	103,508
Series Forty Three [Member]
Gain Loss On Disposition Of Investments	$ 2,492,094	$ 0

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, 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)
Distributions	(12,369,281)	(12,369,281)	0	0	0	0	0	0	0	0	0	0	0	0	0	(604,486)	(604,486)	0	(3,382,746)	(3,382,746)	0	(2,190,980)	(2,190,980)	0	0	0	0	(6,191,069)	(6,191,069)	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0	0
Net income (loss)	10,666,816	10,560,148	106,668	(66,671)	(66,004)	(667)	279,798	277,000	2,798	178,017	176,237	1,780	168,719	167,032	1,687	27,462	27,187	275	(33,376)	(33,042)	(334)	(66,471)	(65,806)	(665)	(152,027)	(150,507)	(1,520)	1,295,112	1,282,161	12,951	355,117	351,566	3,551	191,558	189,642	1,916	1,144,794	1,133,346	11,448	615,369	609,215	6,154	1,023,616	1,013,380	10,236	316,271	313,108	3,163	1,374,252	1,360,509	13,743	444,498	440,053	4,445	(161,074)	(159,463)	(1,611)	(91,569)	(90,653)	(916)	49,450	48,956	494	584,797	578,949	5,848	302,913	299,884	3,029	3,133,162	3,101,830	31,332	2,323,909	2,300,670	23,239	(323,040)	(319,810)	(3,230)	(1,050,682)	(1,040,175)	(10,507)	(1,197,088)	(1,185,117)	(11,971)
Partners' capital (deficit) at Mar. 31, 2016	$ (28,619,101)	$ (21,290,383)	$ (7,328,718)	$ (1,261,163)	$ (940,299)	$ (320,864)	$ (1,035,197)	$ (862,894)	$ (172,303)	$ (2,524,039)	$ (2,279,715)	$ (244,324)	$ (1,832,635)	$ (1,529,462)	$ (303,173)	$ 502,552	$ 676,778	$ (174,226)	$ 397,047	$ 616,693	$ (219,646)	$ 804,402	$ 1,114,701	$ (310,299)	$ 899,636	$ 1,097,087	$ (197,451)	$ 876,927	$ 1,149,995	$ (273,068)	$ (2,967,982)	$ (2,599,655)	$ (368,327)	$ (1,373,138)	$ (1,132,351)	$ (240,787)	$ 1,307,467	$ 1,673,651	$ (366,184)	$ (2,312,599)	$ (1,883,110)	$ (429,489)	$ (827,935)	$ (593,876)	$ (234,059)	$ (2,929,261)	$ (2,599,579)	$ (329,682)	$ (801,012)	$ (510,977)	$ (290,035)	$ (446,696)	$ (263,566)	$ (183,130)	$ (2,299,156)	$ (2,060,600)	$ (238,556)	$ (1,691,937)	$ (1,456,733)	$ (235,204)	$ (1,466,416)	$ (1,255,309)	$ (211,107)	$ (2,356,713)	$ (2,108,202)	$ (248,511)	$ (2,829,516)	$ (2,552,052)	$ (277,464)	$ 1,272,077	$ 1,500,294	$ (228,217)	$ (190,876)	$ 132,554	$ (323,430)	$ (2,286,800)	$ (2,026,484)	$ (260,316)	$ (1,842,316)	$ (1,470,231)	$ (372,085)	$ (1,403,822)	$ (1,127,041)	$ (276,781)

STATEMENTS OF CASH FLOWS

STATEMENTS OF CASH FLOWS - USD ($)		12 Months Ended
		Mar. 31, 2016		Mar. 31, 2015
Cash flows from operating activities
Net income (loss)		$ 10,666,816		$ 5,420,641
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[1]	(15,114,264)		(11,837,639)
Impairment loss		1,464,002		2,593,629
Distributions received from operating limited partnerships		10,852		103,773
Amortization		0		66,792
Changes in assets and liabilities
Other assets		(74,518)		(136,424)
Accounts payable and accrued expenses		503,467		22,219
Accounts payable - affiliates		(2,830,228)		2,058,807
Net cash provided by (used in) operating activities		(5,373,873)		(1,708,202)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		15,750,871	[2]	12,631,500	[3]
Net cash provided by (used in) investing activities		15,750,871		12,631,500
Cash flows from financing activities
Distributions		(12,369,281)		0
Net cash used in financing activities		(12,369,281)		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(1,992,283)		10,923,298
Cash and cash equivalents, beginning		23,720,352		12,797,054
Cash and cash equivalents, ending		21,728,069		23,720,352
Supplemental schedule of noncash investing and financing activities
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		6,500
Series Twenty [Member]
Cash flows from operating activities
Net income (loss)		(66,671)		88,834
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[4]	0		(70,580)
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		(62,628)		16,576
Net cash provided by (used in) operating activities		(129,299)		34,830
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		0		70,580	[3]
Net cash provided by (used in) investing activities		0		70,580
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(129,299)		105,410
Cash and cash equivalents, beginning		310,195		204,785
Cash and cash equivalents, ending		180,896		310,195
Supplemental schedule of noncash investing and financing activities
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)		279,798		(46,655)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[5]	(326,273)		0
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		3,000		0
Accounts payable and accrued expenses		(5,000)		0
Accounts payable - affiliates		19,976		57,300
Net cash provided by (used in) operating activities		(28,499)		10,645
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		326,273	[2]	0
Net cash provided by (used in) investing activities		326,273		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		297,774		10,645
Cash and cash equivalents, beginning		127,394		116,749
Cash and cash equivalents, ending		425,168		127,394
Supplemental schedule of noncash investing and financing activities
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)		178,017		100,765
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[6]	(248,148)		(166,896)
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		9,937		(82,281)
Net cash provided by (used in) operating activities		(60,194)		(148,412)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		238,796	[2]	166,896	[3]
Net cash provided by (used in) investing activities		238,796		166,896
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		178,602		18,484
Cash and cash equivalents, beginning		117,048		98,564
Cash and cash equivalents, ending		295,650		117,048
Supplemental schedule of noncash investing and financing activities
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)		168,719		430,054
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[7]	(247,429)		(426,346)
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		(154,401)		(343,237)
Net cash provided by (used in) operating activities		(233,111)		(339,529)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		247,429	[2]	426,346	[3]
Net cash provided by (used in) investing activities		247,429		426,346
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		14,318		86,817
Cash and cash equivalents, beginning		205,359		118,542
Cash and cash equivalents, ending		219,677		205,359
Supplemental schedule of noncash investing and financing activities
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)		27,462		191,861
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[8]	(16,675)		(207,327)
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		(6,335)		3,335
Accounts payable - affiliates		0		0
Net cash provided by (used in) operating activities		4,452		(12,131)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		96,715	[2]	127,287	[3]
Net cash provided by (used in) investing activities		96,715		127,287
Cash flows from financing activities
Distributions		(604,486)		0
Net cash used in financing activities		(604,486)		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(503,319)		115,156
Cash and cash equivalents, beginning		1,005,871		890,715
Cash and cash equivalents, ending		502,552		1,005,871
Supplemental schedule of noncash investing and financing activities
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)		(33,376)		1,261,858
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[9]	0		(1,295,124)
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		0		0
Net cash provided by (used in) operating activities		(33,376)		(33,266)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		0		1,295,124	[3]
Net cash provided by (used in) investing activities		0		1,295,124
Cash flows from financing activities
Distributions		(3,382,746)		0
Net cash used in financing activities		(3,382,746)		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(3,416,122)		1,261,858
Cash and cash equivalents, beginning		3,811,919		2,550,061
Cash and cash equivalents, ending		395,797		3,811,919
Supplemental schedule of noncash investing and financing activities
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)		(66,471)		557,776
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[10]	(59,000)		(647,125)
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		(15,507)		15,507
Accounts payable - affiliates		0		0
Net cash provided by (used in) operating activities		(140,978)		(73,842)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		128,000	[2]	576,832	[3]
Net cash provided by (used in) investing activities		128,000		576,832
Cash flows from financing activities
Distributions		(2,190,980)		0
Net cash used in financing activities		(2,190,980)		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(2,203,958)		502,990
Cash and cash equivalents, beginning		3,013,320		2,510,330
Cash and cash equivalents, ending		809,362		3,013,320
Supplemental schedule of noncash investing and financing activities
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)		(152,027)		49,734
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[11]	0		(237,896)
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		0		(44,238)
Net cash provided by (used in) operating activities		(152,027)		(232,400)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		0		234,376	[3]
Net cash provided by (used in) investing activities		0		234,376
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(152,027)		1,976
Cash and cash equivalents, beginning		1,051,663		1,049,687
Cash and cash equivalents, ending		899,636		1,051,663
Supplemental schedule of noncash investing and financing activities
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		6,500
Series Twenty Eight [Member]
Cash flows from operating activities
Net income (loss)		1,295,112		6,008,855
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[12]	(1,405,521)		(5,854,818)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		1,250		1,567
Accounts payable and accrued expenses		4,500		(4,500)
Accounts payable - affiliates		0		(706,182)
Net cash provided by (used in) operating activities		(104,659)		(555,078)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		1,405,521	[2]	5,813,850	[3]
Net cash provided by (used in) investing activities		1,405,521		5,813,850
Cash flows from financing activities
Distributions		(6,191,069)		0
Net cash used in financing activities		(6,191,069)		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(4,890,207)		5,258,772
Cash and cash equivalents, beginning		5,774,634		515,862
Cash and cash equivalents, ending		884,427		5,774,634
Supplemental schedule of noncash investing and financing activities
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)		355,117		44,840
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[13]	(199,000)		(278,493)
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)		1,500
Accounts payable - affiliates		(236,133)		230,779
Net cash provided by (used in) operating activities		(81,516)		(1,374)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		199,000	[2]	278,493	[3]
Net cash provided by (used in) investing activities		199,000		278,493
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		117,484		277,119
Cash and cash equivalents, beginning		501,274		224,155
Cash and cash equivalents, ending		618,758		501,274
Supplemental schedule of noncash investing and financing activities
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)		191,558		(935)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[14]	(273,454)		(94,887)
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		500		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		(261,540)		143,019
Net cash provided by (used in) operating activities		(342,936)		47,197
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		324,454	[2]	21,630	[3]
Net cash provided by (used in) investing activities		324,454		21,630
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(18,482)		68,827
Cash and cash equivalents, beginning		322,775		253,948
Cash and cash equivalents, ending		304,293		322,775
Supplemental schedule of noncash investing and financing activities
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)		1,144,794		2,566,425
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[15]	(1,328,188)		(2,840,263)
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		3,000		(2,257)
Accounts payable - affiliates		(2,902,513)		(310,268)
Net cash provided by (used in) operating activities		(3,082,907)		(586,363)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		1,328,188	[2]	2,840,263	[3]
Net cash provided by (used in) investing activities		1,328,188		2,840,263
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(1,754,719)		2,253,900
Cash and cash equivalents, beginning		3,106,480		852,580
Cash and cash equivalents, ending		1,351,761		3,106,480
Supplemental schedule of noncash investing and financing activities
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)		615,369		(149,466)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[16]	(825,886)		(107,673)
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		6,007		993
Accounts payable - affiliates		85,502		194,588
Net cash provided by (used in) operating activities		(119,008)		(61,558)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		825,886	[2]	105,416	[3]
Net cash provided by (used in) investing activities		825,886		105,416
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		706,878		43,858
Cash and cash equivalents, beginning		354,807		310,949
Cash and cash equivalents, ending		1,061,685		354,807
Supplemental schedule of noncash investing and financing activities
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		0		0
Series Thirty Three [Member]
Cash flows from operating activities
Net income (loss)		1,023,616		(32,528)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[17]	(1,097,000)		(53,079)
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		(4,053)		650
Accounts payable - affiliates		(34,812)		118,662
Net cash provided by (used in) operating activities		(112,249)		33,705
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		1,097,000	[2]	53,079	[3]
Net cash provided by (used in) investing activities		1,097,000		53,079
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		984,751		86,784
Cash and cash equivalents, beginning		281,704		194,920
Cash and cash equivalents, ending		1,266,455		281,704
Supplemental schedule of noncash investing and financing activities
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)		316,271		359,261
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[18]	(328,000)		(502,727)
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		(5,802)		2,802
Accounts payable - affiliates		(474,323)		176,928
Net cash provided by (used in) operating activities		(491,854)		36,264
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		328,000	[2]	502,727	[3]
Net cash provided by (used in) investing activities		328,000		502,727
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(163,854)		538,991
Cash and cash equivalents, beginning		838,027		299,036
Cash and cash equivalents, ending		674,173		838,027
Supplemental schedule of noncash investing and financing activities
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)		1,374,252		(196,280)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[19]	(1,504,603)		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)		1,500
Accounts payable - affiliates		88,845		148,216
Net cash provided by (used in) operating activities		(43,006)		(46,564)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		1,504,603	[2]	0	[3]
Net cash provided by (used in) investing activities		1,504,603		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		1,461,597		(46,564)
Cash and cash equivalents, beginning		231,626		278,190
Cash and cash equivalents, ending		1,693,223		231,626
Supplemental schedule of noncash investing and financing activities
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)		444,498		(100,022)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[20]	(571,611)		(25,054)
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		2,500		0
Accounts payable - affiliates		101,759		82,426
Net cash provided by (used in) operating activities		(22,854)		(42,650)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		571,611	[2]	25,054	[3]
Net cash provided by (used in) investing activities		571,611		25,054
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		548,757		(17,596)
Cash and cash equivalents, beginning		430,583		448,179
Cash and cash equivalents, ending		979,340		430,583
Supplemental schedule of noncash investing and financing activities
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)		(161,074)		(157,664)
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)		1,024
Accounts payable - affiliates		157,320		196,940
Net cash provided by (used in) operating activities		(4,778)		40,300
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		0		0	[3]
Net cash provided by (used in) investing activities		0		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(4,778)		40,300
Cash and cash equivalents, beginning		345,467		305,167
Cash and cash equivalents, ending		340,689		345,467
Supplemental schedule of noncash investing and financing activities
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)		(91,569)		(120,423)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[21]	(32,421)		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		4,779		0
Accounts payable - affiliates		139,400		164,400
Net cash provided by (used in) operating activities		20,189		43,977
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		32,421	[2]	0
Net cash provided by (used in) investing activities		32,421		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		52,610		43,977
Cash and cash equivalents, beginning		280,864		236,887
Cash and cash equivalents, ending		333,474		280,864
Supplemental schedule of noncash investing and financing activities
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)		49,450		(112,061)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[22]	(102,774)		(29,999)
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		4,894		0
Accounts payable - affiliates		93,229		134,085
Net cash provided by (used in) operating activities		44,799		(7,975)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		102,774	[2]	29,999	[3]
Net cash provided by (used in) investing activities		102,774		29,999
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		147,573		22,024
Cash and cash equivalents, beginning		166,118		144,094
Cash and cash equivalents, ending		313,691		166,118
Supplemental schedule of noncash investing and financing activities
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)		584,797		(209,771)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[23]	(790,011)		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		5,000		0
Accounts payable - affiliates		(176,823)		210,791
Net cash provided by (used in) operating activities		(377,037)		1,020
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		790,011	[2]	0
Net cash provided by (used in) investing activities		790,011		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		412,974		1,020
Cash and cash equivalents, beginning		97,731		96,711
Cash and cash equivalents, ending		510,705		97,731
Supplemental schedule of noncash investing and financing activities
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)		302,913		(246,035)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[24]	(457,440)		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		(130,841)		237,564
Net cash provided by (used in) operating activities		(285,368)		(8,471)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		457,440	[2]	0
Net cash provided by (used in) investing activities		457,440		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		172,072		(8,471)
Cash and cash equivalents, beginning		158,957		167,428
Cash and cash equivalents, ending		331,029		158,957
Supplemental schedule of noncash investing and financing activities
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)		3,133,162		(56,734)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[25]	(3,214,695)		(103,508)
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		(1,665)		1,665
Accounts payable - affiliates		(178,723)		248,290
Net cash provided by (used in) operating activities		(261,921)		89,713
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		3,254,655		63,548
Net cash provided by (used in) investing activities		3,254,655		63,548
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		2,992,734		153,261
Cash and cash equivalents, beginning		420,023		266,762
Cash and cash equivalents, ending		3,412,757		420,023
Supplemental schedule of noncash investing and financing activities
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)		2,323,909		(634,723)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships	[26]	(2,492,094)		47,235
Impairment loss		0		268,187
Distributions received from operating limited partnerships		0		16,140
Amortization		0		66,792
Changes in assets and liabilities
Other assets		2,827		(19,648)
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		206,108		306,780
Net cash provided by (used in) operating activities		40,750		50,763
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		2,492,094	[2]	0
Net cash provided by (used in) investing activities		2,492,094		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		2,532,844		50,763
Cash and cash equivalents, beginning		354,147		303,384
Cash and cash equivalents, ending		2,886,991		354,147
Supplemental schedule of noncash investing and financing activities
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)		(323,040)		(359,371)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		82,095		118,343
Impairment loss		0		0
Distributions received from operating limited partnerships		0		0
Amortization		0		0
Changes in assets and liabilities
Other assets		(82,095)		(118,343)
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		357,799		330,753
Net cash provided by (used in) operating activities		34,759		(28,618)
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		0		0
Net cash provided by (used in) investing activities		0		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		34,759		(28,618)
Cash and cash equivalents, beginning		9,744		38,362
Cash and cash equivalents, ending		44,503		9,744
Supplemental schedule of noncash investing and financing activities
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)		(1,050,682)		(1,442,530)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		169,344		239,227
Impairment loss		661,498		918,818
Distributions received from operating limited partnerships		7,263		8,342
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		515,173		0
Accounts payable - affiliates		298,106		297,388
Net cash provided by (used in) operating activities		600,702		21,245
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		0		0
Net cash provided by (used in) investing activities		0		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		600,702		21,245
Cash and cash equivalents, beginning		147,398		126,153
Cash and cash equivalents, ending		748,100		147,398
Supplemental schedule of noncash investing and financing activities
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)		(1,197,088)		(2,374,424)
Adjustments to reconcile net income (loss) to net cash provided by (used in) operating activities
Share of (income) losses from operating limited partnerships		154,520		699,351
Impairment loss		802,504		1,406,624
Distributions received from operating limited partnerships		3,589		79,291
Amortization		0		0
Changes in assets and liabilities
Other assets		0		0
Accounts payable and accrued expenses		0		0
Accounts payable - affiliates		224,528		249,528
Net cash provided by (used in) operating activities		(11,947)		60,370
Cash flows from investing activities
Proceeds from disposition of operating limited partnerships		0		0
Net cash provided by (used in) investing activities		0		0
Cash flows from financing activities
Distributions		0		0
Net cash used in financing activities		0		0
NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS		(11,947)		60,370
Cash and cash equivalents, beginning		255,224		194,854
Cash and cash equivalents, ending		243,277		255,224
Supplemental schedule of noncash investing and financing activities
The fund has applied notes receivable and advances to its capital contribution obligation in operating limited partnerships.		$ 0		$ 0
[1]	Includes $15,520,223 and $12,941,795, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[2]	Partnership proceeds from disposition include $80,040, $69,000, $51,000 and $39,960, for Series 24, Series 26, Series 30 and Series 42, respectively, recorded as a receivable as of March 31, 2015. Partnership proceeds from disposition does not include $9,352 which was due to a writeoff of capital contribution payable Series 22.
[3]	Partnership 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.
[4]	Includes $- and $70,580, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[5]	Includes $326,273 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[6]	Includes $248,148 and $166,896, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[7]	Includes $247,429 and $426,346, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[8]	Includes $16,675 and $207,327, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[9]	Includes $- and $1,295,124, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[10]	Includes $59,000 and $647,125, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[11]	Includes $- and $237,896, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[12]	Includes $1,405,521 and $5,854,818, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[13]	Includes $199,000 and $278,493, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[14]	Includes $273,454 and $94,887, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[15]	Includes $1,328,188 and $2,840,263, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[16]	Includes $825,886 and $107,673, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[17]	Includes $1,097,000 and $53,079, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[18]	Includes $328,000 and $502,727, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[19]	Includes $1,504,603 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[20]	Includes $571,611 and $25,054, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[21]	Includes $32,421 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[22]	Includes $102,774 and $29,999, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[23]	Includes $790,011 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[24]	Includes $457,440 and $-, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[25]	Includes $3,214,695 and $103,508, respectively, in 2016 and 2015 from gain on disposal of operating limited partnership.
[26]	Includes $2,492,094 and $-, respectively, in 2016 and 2015 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, 2016
Accounting Policies [Abstract]
Organization, Consolidation, Basis of Presentation, Business Description and Accounting Policies [Text Block]	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 2016 2015 2016 2015 Series 20 3,866,700 3,866,700 3,843,500 3,857,700 Series 21 1,892,700 1,892,700 1,881,000 1,888,200 Series 22 2,564,400 2,564,400 2,559,800 2,560,800 Series 23 3,336,727 3,336,727 3,323,327 3,333,227 Series 24 2,169,878 2,169,878 2,158,878 2,162,378 Series 25 3,026,109 3,026,109 3,020,309 3,024,509 Series 26 3,995,900 3,995,900 3,983,600 3,990,700 Series 27 2,460,700 2,460,700 2,453,500 2,459,700 Series 28 4,000,738 4,000,738 3,994,238 3,998,738 Series 29 3,991,800 3,991,800 3,980,400 3,989,500 Series 30 2,651,000 2,651,000 2,636,000 2,643,000 Series 31 4,417,857 4,417,857 4,396,557 4,409,757 Series 32 4,754,198 4,754,198 4,740,698 4,748,198 Series 33 2,636,533 2,636,533 2,628,033 2,635,533 Series 34 3,529,319 3,529,319 3,523,019 3,523,219 Series 35 3,300,463 3,300,463 3,293,763 3,295,763 Series 36 2,106,838 2,106,838 2,098,204 2,102,504 Series 37 2,512,500 2,512,500 2,507,500 2,512,500 Series 38 2,543,100 2,543,100 2,540,100 2,543,100 Series 39 2,292,151 2,292,151 2,290,151 2,291,151 Series 40 2,630,256 2,630,256 2,623,756 2,628,756 Series 41 2,891,626 2,891,626 2,891,626 2,891,626 Series 42 2,744,262 2,744,262 2,736,262 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 2,699,973 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 2,971,998 2,979,998 83,651,080 83,651,080 83,428,546 83,569,146 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 $ 603,571 709,402 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, 2016 and 2015 of $ 1,464,002 2,593,629 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 has determined that there is no material impact to its financial statements as a result of this guidance. Acquisition costs were amortized on the straight-line method over 27.5 years. As of March 31, 2015, an impairment loss of $ 133,584 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 2012 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. 2016 2015 Series 20 3,854,150 3,862,950 Series 21 1,886,400 1,888,200 Series 22 2,560,550 2,561,250 Series 23 3,330,752 3,335,477 Series 24 2,161,503 2,167,253 Series 25 3,023,459 3,025,334 Series 26 3,988,925 3,994,075 Series 27 2,458,150 2,460,450 Series 28 3,997,613 3,999,488 Series 29 3,987,225 3,990,850 Series 30 2,641,250 2,649,000 Series 31 4,406,457 4,414,257 Series 32 4,746,323 4,750,448 Series 33 2,633,658 2,635,533 Series 34 3,523,169 3,527,044 Series 35 3,295,263 3,298,013 Series 36 2,101,429 2,104,004 Series 37 2,511,250 2,512,500 Series 38 2,542,350 2,543,100 Series 39 2,290,901 2,291,901 Series 40 2,627,506 2,629,881 Series 41 2,891,626 2,891,626 Series 42 2,742,262 2,744,262 Series 43 3,637,987 3,637,987 Series 44 2,701,473 2,701,973 Series 45 4,014,367 4,014,367 Series 46 2,977,998 2,980,748 83,533,996 83,611,971 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, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	NOTE B - RELATED PARTY TRANSACTIONS During the years ended March 31, 2016 and 2015, 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 2016 Gross Fund Asset Management Fund Management Fee Series 20 $ 32,952 $ 4,547 $ 28,405 Series 21 23,153 2,051 21,102 Series 22 42,810 5,911 36,899 Series 23 61,058 17,569 43,489 Series 24 50,352 5,858 44,494 Series 25 23,736 7,360 16,376 Series 26 103,978 21,841 82,137 Series 27 153,432 21,380 132,052 Series 28 97,548 10,250 87,298 Series 29 87,860 14,619 73,241 Series 30 84,544 39,690 44,854 Series 31 172,957 34,914 138,043 Series 32 203,918 19,042 184,876 Series 33 72,927 20,420 52,507 Series 34 115,404 32,215 83,189 Series 35 132,845 16,403 116,442 Series 36 126,759 10,242 116,517 Series 37 157,320 11,514 145,806 Series 38 164,400 20,692 143,708 Series 39 123,228 11,135 112,093 Series 40 193,581 13,204 180,377 Series 41 228,916 44,348 184,568 Series 42 196,400 39,673 156,727 Series 43 256,108 62,264 193,844 Series 44 254,628 34,849 219,779 Series 45 283,200 76,242 206,958 Series 46 249,528 31,291 218,237 $ 3,693,542 $ 629,524 $ 3,064,018 2015 Gross Fund Asset Management Fund Management Fee 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 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, 2016 and 2015, total fund management fees accrued were $ 48,686,899 50,628,768 2016 2015 Series 20 $ 95,580 $ 50,000 Series 21 3,177 - Series 22 32,873 142,116 Series 23 215,459 426,346 Series 24 50,352 64,002 Series 25 23,736 27,661 Series 26 103,978 152,491 Series 27 153,432 207,252 Series 28 97,548 879,536 Series 29 323,993 - Series 30 346,084 - Series 31 3,075,470 604,556 Series 32 118,416 62,000 Series 33 53,079 - Series 34 589,727 50,000 Series 35 44,000 50,000 Series 36 25,000 50,054 Series 37 - - Series 38 25,000 - Series 39 29,999 - Series 40 - - Series 41 - - Series 42 153,508 - Series 43 50,000 - Series 44 - - Series 45 - - Series 46 25,000 - $ 5,635,411 $ 2,766,014 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. 2016 2015 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 Series 34 133,578 133,578 Series 35 - - Series 36 - - Series 37 - - Series 38 - - Series 39 220,455 220,455 Series 40 - 370,404 Series 41 - 359,757 Series 42 - 221,615 Series 43 - - Series 44 191,791 88,620 Series 45 38,091 23,185 Series 46 - - $ 583,915 $ 1,472,274 During the year ended March 31, 2016, $ 103,171 14,906 2016 2015 Series 20 $ 12,732 $ 11,573 Series 21 10,033 8,823 Series 22 11,286 10,045 Series 23 12,754 11,378 Series 24 12,258 10,985 Series 25 12,389 11,555 Series 26 15,060 14,657 Series 27 11,955 11,275 Series 28 13,986 12,468 Series 29 13,243 12,872 Series 30 11,526 11,064 Series 31 15,216 13,474 Series 32 14,108 12,697 Series 33 10,788 9,883 Series 34 12,228 11,371 Series 35 11,982 10,999 Series 36 10,821 9,543 Series 37 10,713 9,561 Series 38 11,412 10,049 Series 39 10,834 9,468 Series 40 11,475 10,775 Series 41 13,418 11,646 Series 42 13,235 11,625 Series 43 14,178 12,922 Series 44 10,671 10,125 Series 45 14,906 14,188 Series 46 12,545 11,581 $ 335,752 $ 306,602 Accounts payable - affiliates at March 31, 2016 and 2015 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, 2016
Investments In Operating Partnerships [Abstract]
Equity Method Investments Disclosure [Text Block]	NOTE C - INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS 2016 2015 Series 20 4 4 Series 21 2 4 Series 22 3 6 Series 23 6 9 Series 24 6 6 Series 25 4 4 Series 26 14 17 Series 27 7 7 Series 28 6 11 Series 29 8 10 Series 30 8 11 Series 31 17 19 Series 32 10 11 Series 33 5 6 Series 34 7 9 Series 35 6 9 Series 36 7 9 Series 37 6 6 Series 38 8 10 Series 39 7 9 Series 40 14 16 Series 41 18 19 Series 42 15 20 Series 43 19 23 Series 44 8 8 Series 45 28 28 Series 46 15 15 258 306 Operating Partnership Sale of Underlying Partnership Proceeds Gain on Series 21 2 - $ 326,273 $ 326,273 Series 22 3 - 238,796 248,148 Series 23 3 - 247,429 247,429 Series 24 - - 96,715 16,675 Series 26 3 - 128,000 59,000 Series 28 5 - 1,405,521 1,405,521 Series 29 1 1 199,000 199,000 Series 30 3 - 324,454 273,454 Series 31 1 1 1,328,188 1,328,188 Series 32 - 1 825,886 825,886 Series 33 1 - 1,097,000 1,097,000 Series 34 2 - 328,000 328,000 Series 35 2 1 1,504,603 1,504,603 Series 36 2 - 571,611 571,611 Series 38 2 - 32,421 32,421 Series 39 2 - 102,774 102,774 Series 40 2 - 790,011 790,011 Series 41 1 - 457,440 457,440 Series 42 5 - 3,254,655 3,214,695 Series 43 4 - 2,492,094 2,492,094 Total 44 4 $ 15,750,871 $ 15,520,223 * Partnership proceeds from disposition include $ 80,040 69,000 51,000 39,960 9,352 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 * Partnership 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 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. 2016 2015 Series 20 $ - $ - Series 21 - - Series 22 - 9,352 Series 23 - - Series 24 - - Series 25 - - Series 26 - - Series 27 - - Series 28 - - Series 29 8,235 8,235 Series 30 105,139 105,139 Series 31 66,294 66,294 Series 32 1,229 1,229 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 - - $ 578,113 $ 587,465 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 $ 303,772,168 $ 1,510,993 $ 524,510 Acquisition costs of operating limited partnerships 12,667,316 215,748 85,843 Cumulative distributions from operating limited partnerships (2,477,305) (7,394) (22,441) Cumulative impairment loss in investments in operating limited partnerships (161,650,983) (409,509) (38,116) Cumulative losses from operating limited partnerships (152,311,196) (1,309,838) (549,796) Investments in operating limited partnerships per balance sheet - - - Total Series 20 Series 21 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (1,202,653) - - The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (3,413,891) - - 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). 447,007 62,488 15,685 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (72,745,706) (988,006) (307,183) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 884,505 6,576 - Cumulative impairment loss in investments in operating limited partnerships 161,650,983 409,509 38,116 Other (1,837,057) (11,516) (42,053) Equity per operating limited partnerships’ combined financial statements $ 83,783,188 $ (520,949) $ (295,435) The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 755,045 $ 4,968,423 $ 2,879,744 Acquisition costs of operating limited partnerships 78,016 727,246 310,375 Cumulative distributions from operating limited partnerships - - (34,932) Cumulative impairment loss in investments in operating limited partnerships (325,787) (4,061,633) (1,151,381) Cumulative losses from operating limited partnerships (507,274) (1,634,036) (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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). - (11,581) (30,158) The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (39,009) (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). 7,927 7,292 841 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (866,909) (1,241,388) (2,084,698) 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 325,787 4,061,633 1,151,381 Other 1,125 (133,388) 115,558 Equity per operating limited partnerships’ combined financial statements $ (571,079) $ 2,654,872 $ (931,936) 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 $ 5,527,557 $ 8,111,853 Acquisition costs of operating limited partnerships 167,460 824,628 1,143,307 Cumulative distributions from operating limited partnerships (57,503) (40,236) (14,167) Cumulative impairment loss in investments in operating limited partnerships (1,359,466) (1,822,975) (4,036,605) Cumulative losses from operating limited partnerships (189,359) (4,488,974) (5,204,388) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). - (51,000) (39,446) The Fund has recorded acquisition costs at March 31, 2016 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 45,732 195,417 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (343,851) (4,331,079) (1,587,855) 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 1,359,466 1,822,975 4,036,605 Other (67,544) (115,347) (291,605) Equity per operating limited partnerships’ combined financial statements $ 979,310 $ (2,516,740) $ 1,863,912 The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 5,944,962 $ 9,231,659 $ 5,493,284 Acquisition costs of operating limited partnerships 850,335 1,333,588 667,262 Cumulative distributions from operating limited partnerships (110,655) (14,324) (29,318) Cumulative impairment loss in investments in operating limited partnerships (2,158,606) (5,444,545) (2,194,151) Cumulative losses from operating limited partnerships (4,526,036) (5,106,378) (3,937,077) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (12,030) - (112,197) The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (62,189) (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). 33,990 39,537 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,842,764) (2,951,824) (1,907,676) 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 2,158,606 5,444,545 2,194,151 Other (90,515) (30,530) (18,522) Equity per operating limited partnerships’ combined financial statements $ (814,902) $ 1,912,639 $ (78,853) 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 $ 11,532,547 $ 22,949,966 $ 8,367,365 Acquisition costs of operating limited partnerships 1,632,942 2,929,785 950,957 Cumulative distributions from operating limited partnerships (31,404) (101,208) (3,170) Cumulative impairment loss in investments in operating limited partnerships (6,454,920) (13,361,331) (6,467,715) Cumulative losses from operating limited partnerships (6,679,165) (12,417,212) (2,847,437) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (47,462) (172,318) (179,468) The Fund has recorded acquisition costs at March 31, 2016 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). 6,859 - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,016,452) (4,963,274) (1,578,487) 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 6,454,920 13,361,331 6,467,715 Other (36,552) 284,785 (13,716) Equity per operating limited partnerships’ combined financial statements $ 2,292,214 $ 7,264,546 $ 4,538,535 The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 11,227,571 $ 10,781,284 $ 12,307,640 Acquisition costs of operating limited partnerships 749,824 - - Cumulative distributions from operating limited partnerships (20,308) (5,084) (100,055) Cumulative impairment loss in investments in operating limited partnerships (6,843,156) (5,230,309) (6,862,772) Cumulative losses from operating limited partnerships (5,113,931) (5,545,891) (5,344,813) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (6,069) - - The Fund has recorded acquisition costs at March 31, 2016 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). (1,642,674) (3,423,568) (2,019,997) 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 6,843,156 5,230,309 6,862,772 Other (194,626) (24,491) (126,915) Equity per operating limited partnerships’ combined financial statements $ 4,711,237 $ 1,860,267 $ 4,717,230 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 $ 16,058,621 $ 17,940,834 $ 10,069,655 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (202,524) (515,435) (224,758) Cumulative impairment loss in investments in operating limited partnerships (7,809,397) (10,253,381) (4,561,508) Cumulative losses from operating limited partnerships (8,046,700) (7,172,018) (5,283,389) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (155,365) - - The Fund has recorded acquisition costs at March 31, 2016 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). (7,434,593) (4,229,837) (3,894,615) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 289,911 59,461 74,689 Cumulative impairment loss in investments in operating limited partnerships 7,809,397 10,253,381 4,561,508 Other (109,071) (209,729) (106,547) Equity per operating limited partnerships’ combined financial statements $ 400,279 $ 5,873,276 $ 635,035 The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 16,293,231 $ 16,713,252 $ 16,067,004 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (25,813) (50,099) (20,956) Cumulative impairment loss in investments in operating limited partnerships (9,078,021) (6,847,483) (7,195,970) Cumulative losses from operating limited partnerships (7,189,397) (9,815,670) (8,850,078) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (16,841) (33,807) (76,678) The Fund has recorded acquisition costs at March 31, 2016 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). (2,222,136) (3,234,895) (3,747,535) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 47,439 1,049 20,012 Cumulative impairment loss in investments in operating limited partnerships 9,078,021 6,847,483 7,195,970 Other (111,940) (294,216) (17,777) Equity per operating limited partnerships’ combined financial statements $ 6,774,543 $ 3,285,614 $ 3,373,992 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 $ 23,300,481 $ 15,745,838 $ 25,706,915 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (271,984) (49,763) (320,692) Cumulative impairment loss in investments in operating limited partnerships (10,917,292) (6,523,727) (16,411,048) Cumulative losses from operating limited partnerships (12,111,205) (9,172,348) (8,975,175) Investments in operating limited partnerships per balance sheet - - - Series 43 Series 44 Series 45 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (121,319) - (129,725) The Fund has recorded acquisition costs at March 31, 2016 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). (3,960,406) (4,381,035) (1,542,238) 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 10,917,292 6,523,727 16,411,048 Other (21,080) (64,791) (103,424) Equity per operating limited partnerships’ combined financial statements $ 6,814,487 $ 2,077,901 $ 14,658,970 The Fund’s investments in operating limited partnerships at March 31, 2016 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 (203,082) Cumulative impairment loss in investments in operating limited partnerships (13,830,179) Cumulative losses from operating limited partnerships (8,289,805) Investments in operating limited partnerships per balance sheet - Series 46 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (7,189) The Fund has recorded acquisition costs at March 31, 2016 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). (1,000,731) 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 13,830,179 Other (2,630) Equity per operating limited partnerships’ combined financial statements $ 12,824,223 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) 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 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 fin

NOTES RECEIVABLE

NOTES RECEIVABLE	12 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	NOTE D - NOTES RECEIVABLE Notes receivable at March 31, 2016 and 2015 consist of advance installments of $ 22,790 prime + 1.75% 3.25 2016 2015 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, 2016
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 Total Series 20 Series 21 Net income (loss) for financial reporting purposes $ 10,666,816 $ (66,671) $ 279,798 Operating limited partnership rents received in advance 33,570 - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes (1,941,869) (62,628) 19,976 Other 21,948,565 952 1,171,340 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (11,617,242) (109,408) - Excess of tax depreciation over book depreciation on operating limited partnership assets (4,565,374) (40,532) (35,256) Impairment loss not recognized for tax purposes 1,464,002 - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (17,613,704) (4,798) (390,000) Income (loss) for tax return purposes, December 31, 2015 $ (1,625,236) $ (283,085) $ 1,045,858 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, 2016 is reconciled as follows: Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes $ 178,017 $ 168,719 $ 27,462 Operating limited partnership rents received in advance - - 358 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 9,937 (154,401) - Other 634,033 573,118 157,886 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (57,309) (372,667) (146,078) Excess of tax depreciation over book depreciation on operating limited partnership assets (11,278) (74,999) (39,106) 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 (222,930) 12,654 51,324 Income (loss) for tax return purposes, December 31, 2015 $ 530,470 $ 152,424 $ 51,846 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, 2016 is reconciled as follows: Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes $ (33,376) $ (66,471) $ (152,027) Operating limited partnership rents received in advance - - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes - - - Other 50,851 1,509,253 106,892 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (70,287) (461,073) (226,075) Excess of tax depreciation over book depreciation on operating limited partnership assets (65,924) (123,216) (253,680) 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 (14,657) (95,955) (20,623) Income (loss) for tax return purposes, December 31, 2015 $ (133,393) $ 762,538 $ (545,513) Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes $ 1,295,112 $ 355,117 $ 191,558 Operating limited partnership rents received in advance - - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes - (236,133) (261,540) Other 751,162 1,907,192 (733,450) Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (533,920) (442,926) (174,671) Excess of tax depreciation over book depreciation on operating limited partnership assets (67,191) (128,069) (91,676) 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 (1,394,145) (380,363) 2,962 Income (loss) for tax return purposes, December 31, 2015 $ 51,018 $ 1,074,818 $ (1,066,817) 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, 2016 is reconciled as follows: Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes $ 1,144,794 $ 615,369 $ 1,023,616 Operating limited partnership rents received in advance - 10,480 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes (2,902,513) 85,502 19,848 Other 5,881,305 2,948,629 358,642 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (551,230) (513,975) (250,938) Excess of tax depreciation over book depreciation on operating limited partnership assets (136,785) (201,736) (124,116) 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 (1,294,196) (878,598) (1,094,625) Income (loss) for tax return purposes, December 31, 2015 $ 2,141,375 $ 2,065,671 $ (67,573) 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, 2016 is reconciled as follows: Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes $ 316,271 $ 1,374,252 $ 444,498 Operating limited partnership rents received in advance - 388 530 Accrued partnership fund management fee not deducted (deducted) for income tax purposes (474,323) 88,845 101,759 Other 3,365,399 (981,206) 389,350 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (360,810) (403,942) (381,014) Excess of tax depreciation over book depreciation on operating limited partnership assets (126,064) (131,468) (110,314) 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 (333,873) (1,587,306) (659,104) Income (loss) for tax return purposes, December 31, 2015 $ 2,386,600 $ (1,640,437) $ (214,295) Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes $ (161,074) $ (91,569) $ 49,450 Operating limited partnership rents received in advance 1,620 7,881 7,879 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 157,320 139,400 93,229 Other 1,915,796 178,787 (1,089,112) Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (973,078) (401,471) (283,760) Excess of tax depreciation over book depreciation on operating limited partnership assets (159,522) (354,740) (255,315) 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 (80,976) (178,037) (266,500) Income (loss) for tax return purposes, December 31, 2015 $ 700,086 $ (699,749) $ (1,744,129) 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, 2016 is reconciled as follows: Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes $ 584,797 $ 302,913 $ 3,133,162 Operating limited partnership rents received in advance 255 - 1,603 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 193,581 228,916 42,892 Other 689,192 617,780 268,792 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (485,428) (652,535) (820,041) Excess of tax depreciation over book depreciation on operating limited partnership assets (211,853) (250,072) (226,546) 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 (1,904,213) (631,463) (3,303,390) Income (loss) for tax return purposes, December 31, 2015 $ (1,133,669) $ (384,461) $ (903,528) 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, 2016 is reconciled as follows: Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes $ 2,323,909 $ (323,040) $ (1,050,682) Operating limited partnership rents received in advance 718 - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 206,108 254,628 283,200 Other 679,343 69,815 195,977 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (980,275) (612,970) (674,036) Excess of tax depreciation over book depreciation on operating limited partnership assets (185,336) (455,768) (236,814) Impairment loss not recognized for tax purposes - - 661,498 Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (2,689,401) (8,597) (136,780) Income (loss) for tax return purposes, December 31, 2015 $ (644,934) $ (1,075,932) $ (957,637) Series 46 Net income (loss) for financial reporting purposes $ (1,197,088) Operating limited partnership rents received in advance 1,858 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 224,528 Other 330,847 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (677,325) Excess of tax depreciation over book depreciation on operating limited partnership assets (467,998) Impairment loss not recognized for tax purposes 802,504 Operating limited partnership impairment loss not recognized for tax purposes - Difference due to fiscal year for book purposes and calendar year for tax purposes (110,114) Income (loss) for tax return purposes, December 31, 2015 $ (1,092,788) 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 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) 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) The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2016 are as follows: Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2015 $ 42,328,796 $ (1,403,428) $ (930,445) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 72,745,706 988,006 307,183 Impairment loss in investment in operating limited partnerships (161,650,983) (409,509) (38,116) Historic tax credits - cumulative 978,267 570,617 - Less share of loss - three months ended March 31, 2016 (447,007) (62,488) (15,685) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 46,045,221 316,802 677,063 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, 2016 are as follows: Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2015 $ (1,342,882) $ 1,555,007 $ (1,072,670) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 866,909 1,241,388 2,084,698 Impairment loss in investment in operating limited partnerships (325,787) (4,061,633) (1,151,381) Historic tax credits - cumulative 223,537 - - Less share of loss - three months ended March 31, 2016 (7,927) (7,292) (841) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 586,150 1,272,530 140,194 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, 2016 are as follows: Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2015 $ (155,992) $ (4,443,416) $ (2,029,960) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 343,851 4,331,079 1,587,855 Impairment loss in investment in operating limited partnerships (1,359,466) (1,822,975) (4,036,605) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 (31,239) (45,732) (195,417) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,202,846 1,981,044 4,674,127 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, 2016 are as follows: Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2015 $ (1,206,640) $ 223,088 $ (814,327) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,842,764 2,951,824 1,907,676 Impairment loss in investment in operating limited partnerships (2,158,606) (5,444,545) (2,194,151) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 (33,990) (39,537) - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 556,472 2,309,170 1,100,802 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, 2016 are as follows: Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2015 $ (1,472,464) $ 6,009,792 $ 2,809,764 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 4,016,452 4,963,274 1,578,487 Impairment loss in investment in operating limited partnerships (6,454,920) (13,361,331) (6,467,715) Historic tax credits - cumulative - 184,113 - Less share of loss - three months ended March 31, 2016 (6,859) - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 3,917,791 2,204,152 2,079,464 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, 2016 are as follows: Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2015 $ 3,684,015 $ 1,050,380 $ 2,972,631 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,642,674 3,423,568 2,019,997 Impairment loss in investment in operating limited partnerships (6,843,156) (5,230,309) (6,862,772) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,516,467 756,361 1,870,144 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, 2016 are as follows: Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2015 $ 1,963,079 $ 5,210,561 $ 2,593,091 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 7,434,593 4,229,837 3,894,615 Impairment loss in investment in operating limited partnerships (7,809,397) (10,253,381) (4,561,508) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other (1,588,275) 812,983 (1,926,198) 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, 2016 are as follows: Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2015 $ 4,806,539 $ (305,488) $ 1,160,438 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,222,136 3,234,895 3,747,535 Impairment loss in investment in operating limited partnerships (9,078,021) (6,847,483) (7,195,970) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 2,049,346 3,918,076 2,287,997 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, 2016 are as follows: Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2015 $ 4,937,763 $ (644,029) $ 11,346,861 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 3,960,406 4,381,035 1,542,238 Impairment loss in investment in operating limited partnerships (10,917,292) (6,523,727) (16,411,048) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 2,019,123 2,786,721 3,521,949 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, 2016 are as follows: Series 46 Investments in operating limited partnerships - tax return December 31, 2015 $ 7,827,528 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,000,731 Impairment loss in investment in operating limited partnerships (13,830,179) Historic tax credits - cumulative - Less share of loss - three months ended March 31, 2016 - Operating limited partnership impairment loss not recognized for tax purposes - Other 5,001,920 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: 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) - Opera

CASH EQUIVALENTS

CASH EQUIVALENTS	12 Months Ended
	Mar. 31, 2016
Cash and Cash Equivalents [Abstract]
Cash and Cash Equivalents Disclosure [Text Block]	NOTE F - CASH EQUIVALENTS Cash equivalents of $ 21,634,841 23,664,318 0.10 0.35

CONCENTRATION OF CREDIT RISK

CONCENTRATION OF CREDIT RISK	12 Months Ended
	Mar. 31, 2016
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, 2016.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Mar. 31, 2016
Subsequent Events [Abstract]
Subsequent Events [Text Block]	NOTE H - SUBSEQUENT EVENTS Subsequent to March 31, 2016, the Fund has entered into agreements to either sell or transfer its interests in five operating limited partnerships, all of which closed by June 2016. 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 $ 212,500 190,500

FAIR VALUE OF FINANCIAL INSTRUM

FAIR VALUE OF FINANCIAL INSTRUMENTS	12 Months Ended
	Mar. 31, 2016
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, 2016
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 $ 603,571 709,402 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, 2016 and 2015 of $ 1,464,002 2,593,629 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 has determined that there is no material impact to its financial statements as a result of this guidance.
Capitalization of Deferred Policy Acquisition Costs, Policy [Policy Text Block]	Deferred Acquisition Costs Acquisition costs were amortized on the straight-line method over 27.5 years. As of March 31, 2015, an impairment loss of $ 133,584
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 2012 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. 2016 2015 Series 20 3,854,150 3,862,950 Series 21 1,886,400 1,888,200 Series 22 2,560,550 2,561,250 Series 23 3,330,752 3,335,477 Series 24 2,161,503 2,167,253 Series 25 3,023,459 3,025,334 Series 26 3,988,925 3,994,075 Series 27 2,458,150 2,460,450 Series 28 3,997,613 3,999,488 Series 29 3,987,225 3,990,850 Series 30 2,641,250 2,649,000 Series 31 4,406,457 4,414,257 Series 32 4,746,323 4,750,448 Series 33 2,633,658 2,635,533 Series 34 3,523,169 3,527,044 Series 35 3,295,263 3,298,013 Series 36 2,101,429 2,104,004 Series 37 2,511,250 2,512,500 Series 38 2,542,350 2,543,100 Series 39 2,290,901 2,291,901 Series 40 2,627,506 2,629,881 Series 41 2,891,626 2,891,626 Series 42 2,742,262 2,744,262 Series 43 3,637,987 3,637,987 Series 44 2,701,473 2,701,973 Series 45 4,014,367 4,014,367 Series 46 2,977,998 2,980,748 83,533,996 83,611,971
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, 2016
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, 2016 and 2015 are as follows: Issued Outstanding 2016 2015 2016 2015 Series 20 3,866,700 3,866,700 3,843,500 3,857,700 Series 21 1,892,700 1,892,700 1,881,000 1,888,200 Series 22 2,564,400 2,564,400 2,559,800 2,560,800 Series 23 3,336,727 3,336,727 3,323,327 3,333,227 Series 24 2,169,878 2,169,878 2,158,878 2,162,378 Series 25 3,026,109 3,026,109 3,020,309 3,024,509 Series 26 3,995,900 3,995,900 3,983,600 3,990,700 Series 27 2,460,700 2,460,700 2,453,500 2,459,700 Series 28 4,000,738 4,000,738 3,994,238 3,998,738 Series 29 3,991,800 3,991,800 3,980,400 3,989,500 Series 30 2,651,000 2,651,000 2,636,000 2,643,000 Series 31 4,417,857 4,417,857 4,396,557 4,409,757 Series 32 4,754,198 4,754,198 4,740,698 4,748,198 Series 33 2,636,533 2,636,533 2,628,033 2,635,533 Series 34 3,529,319 3,529,319 3,523,019 3,523,219 Series 35 3,300,463 3,300,463 3,293,763 3,295,763 Series 36 2,106,838 2,106,838 2,098,204 2,102,504 Series 37 2,512,500 2,512,500 2,507,500 2,512,500 Series 38 2,543,100 2,543,100 2,540,100 2,543,100 Series 39 2,292,151 2,292,151 2,290,151 2,291,151 Series 40 2,630,256 2,630,256 2,623,756 2,628,756 Series 41 2,891,626 2,891,626 2,891,626 2,891,626 Series 42 2,744,262 2,744,262 2,736,262 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 2,699,973 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 2,971,998 2,979,998 83,651,080 83,651,080 83,428,546 83,569,146
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, 2016 and 2015 are as follows: 2016 2015 Series 20 3,854,150 3,862,950 Series 21 1,886,400 1,888,200 Series 22 2,560,550 2,561,250 Series 23 3,330,752 3,335,477 Series 24 2,161,503 2,167,253 Series 25 3,023,459 3,025,334 Series 26 3,988,925 3,994,075 Series 27 2,458,150 2,460,450 Series 28 3,997,613 3,999,488 Series 29 3,987,225 3,990,850 Series 30 2,641,250 2,649,000 Series 31 4,406,457 4,414,257 Series 32 4,746,323 4,750,448 Series 33 2,633,658 2,635,533 Series 34 3,523,169 3,527,044 Series 35 3,295,263 3,298,013 Series 36 2,101,429 2,104,004 Series 37 2,511,250 2,512,500 Series 38 2,542,350 2,543,100 Series 39 2,290,901 2,291,901 Series 40 2,627,506 2,629,881 Series 41 2,891,626 2,891,626 Series 42 2,742,262 2,744,262 Series 43 3,637,987 3,637,987 Series 44 2,701,473 2,701,973 Series 45 4,014,367 4,014,367 Series 46 2,977,998 2,980,748 83,533,996 83,611,971

RELATED PARTY TRANSACTIONS (Tab

RELATED PARTY TRANSACTIONS (Tables)	12 Months Ended
	Mar. 31, 2016
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, 2016 and 2015, are as follows: 2016 Gross Fund Asset Management Fund Management Fee Series 20 $ 32,952 $ 4,547 $ 28,405 Series 21 23,153 2,051 21,102 Series 22 42,810 5,911 36,899 Series 23 61,058 17,569 43,489 Series 24 50,352 5,858 44,494 Series 25 23,736 7,360 16,376 Series 26 103,978 21,841 82,137 Series 27 153,432 21,380 132,052 Series 28 97,548 10,250 87,298 Series 29 87,860 14,619 73,241 Series 30 84,544 39,690 44,854 Series 31 172,957 34,914 138,043 Series 32 203,918 19,042 184,876 Series 33 72,927 20,420 52,507 Series 34 115,404 32,215 83,189 Series 35 132,845 16,403 116,442 Series 36 126,759 10,242 116,517 Series 37 157,320 11,514 145,806 Series 38 164,400 20,692 143,708 Series 39 123,228 11,135 112,093 Series 40 193,581 13,204 180,377 Series 41 228,916 44,348 184,568 Series 42 196,400 39,673 156,727 Series 43 256,108 62,264 193,844 Series 44 254,628 34,849 219,779 Series 45 283,200 76,242 206,958 Series 46 249,528 31,291 218,237 $ 3,693,542 $ 629,524 $ 3,064,018 2015 Gross Fund Asset Management Fund Management Fee 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
Schedule Of Management Fees Paid [Table Text Block]	The fund management fees paid for the years ended March 31, 2016 and 2015, are as follows: 2016 2015 Series 20 $ 95,580 $ 50,000 Series 21 3,177 - Series 22 32,873 142,116 Series 23 215,459 426,346 Series 24 50,352 64,002 Series 25 23,736 27,661 Series 26 103,978 152,491 Series 27 153,432 207,252 Series 28 97,548 879,536 Series 29 323,993 - Series 30 346,084 - Series 31 3,075,470 604,556 Series 32 118,416 62,000 Series 33 53,079 - Series 34 589,727 50,000 Series 35 44,000 50,000 Series 36 25,000 50,054 Series 37 - - Series 38 25,000 - Series 39 29,999 - Series 40 - - Series 41 - - Series 42 153,508 - Series 43 50,000 - Series 44 - - Series 45 - - Series 46 25,000 - $ 5,635,411 $ 2,766,014
Schedule Of Advances From Affiliate [Table Text Block]	The total advances as of March 31, 2016 and 2015, are as follows: 2016 2015 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 Series 34 133,578 133,578 Series 35 - - Series 36 - - Series 37 - - Series 38 - - Series 39 220,455 220,455 Series 40 - 370,404 Series 41 - 359,757 Series 42 - 221,615 Series 43 - - Series 44 191,791 88,620 Series 45 38,091 23,185 Series 46 - - $ 583,915 $ 1,472,274
Schedule Of General Administrative and Professional Fees [Table Text Block]	During the years ended March 31, 2016 and 2015, 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: 2016 2015 Series 20 $ 12,732 $ 11,573 Series 21 10,033 8,823 Series 22 11,286 10,045 Series 23 12,754 11,378 Series 24 12,258 10,985 Series 25 12,389 11,555 Series 26 15,060 14,657 Series 27 11,955 11,275 Series 28 13,986 12,468 Series 29 13,243 12,872 Series 30 11,526 11,064 Series 31 15,216 13,474 Series 32 14,108 12,697 Series 33 10,788 9,883 Series 34 12,228 11,371 Series 35 11,982 10,999 Series 36 10,821 9,543 Series 37 10,713 9,561 Series 38 11,412 10,049 Series 39 10,834 9,468 Series 40 11,475 10,775 Series 41 13,418 11,646 Series 42 13,235 11,625 Series 43 14,178 12,922 Series 44 10,671 10,125 Series 45 14,906 14,188 Series 46 12,545 11,581 $ 335,752 $ 306,602

INVESTMENTS IN OPERATING LIMI20

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Tables)	12 Months Ended
	Mar. 31, 2016
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, 2016 and 2015 by series are as follows: 2016 2015 Series 20 4 4 Series 21 2 4 Series 22 3 6 Series 23 6 9 Series 24 6 6 Series 25 4 4 Series 26 14 17 Series 27 7 7 Series 28 6 11 Series 29 8 10 Series 30 8 11 Series 31 17 19 Series 32 10 11 Series 33 5 6 Series 34 7 9 Series 35 6 9 Series 36 7 9 Series 37 6 6 Series 38 8 10 Series 39 7 9 Series 40 14 16 Series 41 18 19 Series 42 15 20 Series 43 19 23 Series 44 8 8 Series 45 28 28 Series 46 15 15 258 306
Schedule Of Dispositions By Series [Table Text Block]	During the year ended March 31, 2016 the Fund disposed of forty 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, 2016 is as follows. Operating Partnership Sale of Underlying Partnership Proceeds Gain on Series 21 2 - $ 326,273 $ 326,273 Series 22 3 - 238,796 248,148 Series 23 3 - 247,429 247,429 Series 24 - - 96,715 16,675 Series 26 3 - 128,000 59,000 Series 28 5 - 1,405,521 1,405,521 Series 29 1 1 199,000 199,000 Series 30 3 - 324,454 273,454 Series 31 1 1 1,328,188 1,328,188 Series 32 - 1 825,886 825,886 Series 33 1 - 1,097,000 1,097,000 Series 34 2 - 328,000 328,000 Series 35 2 1 1,504,603 1,504,603 Series 36 2 - 571,611 571,611 Series 38 2 - 32,421 32,421 Series 39 2 - 102,774 102,774 Series 40 2 - 790,011 790,011 Series 41 1 - 457,440 457,440 Series 42 5 - 3,254,655 3,214,695 Series 43 4 - 2,492,094 2,492,094 Total 44 4 $ 15,750,871 $ 15,520,223 * Partnership proceeds from disposition include $ 80,040 69,000 51,000 39,960 9,352 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 * Partnership 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
Schedule Of Contributions Payable [Table Text Block]	At March 31, 2016 and 2015, contributions are payable to operating limited partnerships as follows: 2016 2015 Series 20 $ - $ - Series 21 - - Series 22 - 9,352 Series 23 - - Series 24 - - Series 25 - - Series 26 - - Series 27 - - Series 28 - - Series 29 8,235 8,235 Series 30 105,139 105,139 Series 31 66,294 66,294 Series 32 1,229 1,229 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 - - $ 578,113 $ 587,465
Schedule Of Partnerships Investments In Operating Limited Partnerships [Table Text Block]	The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 303,772,168 $ 1,510,993 $ 524,510 Acquisition costs of operating limited partnerships 12,667,316 215,748 85,843 Cumulative distributions from operating limited partnerships (2,477,305) (7,394) (22,441) Cumulative impairment loss in investments in operating limited partnerships (161,650,983) (409,509) (38,116) Cumulative losses from operating limited partnerships (152,311,196) (1,309,838) (549,796) Investments in operating limited partnerships per balance sheet - - - Total Series 20 Series 21 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (1,202,653) - - The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (3,413,891) - - 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). 447,007 62,488 15,685 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (72,745,706) (988,006) (307,183) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 884,505 6,576 - Cumulative impairment loss in investments in operating limited partnerships 161,650,983 409,509 38,116 Other (1,837,057) (11,516) (42,053) Equity per operating limited partnerships’ combined financial statements $ 83,783,188 $ (520,949) $ (295,435) The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 755,045 $ 4,968,423 $ 2,879,744 Acquisition costs of operating limited partnerships 78,016 727,246 310,375 Cumulative distributions from operating limited partnerships - - (34,932) Cumulative impairment loss in investments in operating limited partnerships (325,787) (4,061,633) (1,151,381) Cumulative losses from operating limited partnerships (507,274) (1,634,036) (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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). - (11,581) (30,158) The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (39,009) (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). 7,927 7,292 841 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (866,909) (1,241,388) (2,084,698) 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 325,787 4,061,633 1,151,381 Other 1,125 (133,388) 115,558 Equity per operating limited partnerships’ combined financial statements $ (571,079) $ 2,654,872 $ (931,936) The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 5,527,557 $ 8,111,853 Acquisition costs of operating limited partnerships 167,460 824,628 1,143,307 Cumulative distributions from operating limited partnerships (57,503) (40,236) (14,167) Cumulative impairment loss in investments in operating limited partnerships (1,359,466) (1,822,975) (4,036,605) Cumulative losses from operating limited partnerships (189,359) (4,488,974) (5,204,388) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). - (51,000) (39,446) The Fund has recorded acquisition costs at March 31, 2016 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 45,732 195,417 Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (343,851) (4,331,079) (1,587,855) 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 1,359,466 1,822,975 4,036,605 Other (67,544) (115,347) (291,605) Equity per operating limited partnerships’ combined financial statements $ 979,310 $ (2,516,740) $ 1,863,912 The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 5,944,962 $ 9,231,659 $ 5,493,284 Acquisition costs of operating limited partnerships 850,335 1,333,588 667,262 Cumulative distributions from operating limited partnerships (110,655) (14,324) (29,318) Cumulative impairment loss in investments in operating limited partnerships (2,158,606) (5,444,545) (2,194,151) Cumulative losses from operating limited partnerships (4,526,036) (5,106,378) (3,937,077) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (12,030) - (112,197) The Fund has recorded acquisition costs at March 31, 2016 which have not been recorded in the net assets of the operating limited partnerships (see note A). (62,189) (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). 33,990 39,537 - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,842,764) (2,951,824) (1,907,676) 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 2,158,606 5,444,545 2,194,151 Other (90,515) (30,530) (18,522) Equity per operating limited partnerships’ combined financial statements $ (814,902) $ 1,912,639 $ (78,853) The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 11,532,547 $ 22,949,966 $ 8,367,365 Acquisition costs of operating limited partnerships 1,632,942 2,929,785 950,957 Cumulative distributions from operating limited partnerships (31,404) (101,208) (3,170) Cumulative impairment loss in investments in operating limited partnerships (6,454,920) (13,361,331) (6,467,715) Cumulative losses from operating limited partnerships (6,679,165) (12,417,212) (2,847,437) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (47,462) (172,318) (179,468) The Fund has recorded acquisition costs at March 31, 2016 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). 6,859 - - Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,016,452) (4,963,274) (1,578,487) 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 6,454,920 13,361,331 6,467,715 Other (36,552) 284,785 (13,716) Equity per operating limited partnerships’ combined financial statements $ 2,292,214 $ 7,264,546 $ 4,538,535 The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 11,227,571 $ 10,781,284 $ 12,307,640 Acquisition costs of operating limited partnerships 749,824 - - Cumulative distributions from operating limited partnerships (20,308) (5,084) (100,055) Cumulative impairment loss in investments in operating limited partnerships (6,843,156) (5,230,309) (6,862,772) Cumulative losses from operating limited partnerships (5,113,931) (5,545,891) (5,344,813) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (6,069) - - The Fund has recorded acquisition costs at March 31, 2016 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). (1,642,674) (3,423,568) (2,019,997) 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 6,843,156 5,230,309 6,862,772 Other (194,626) (24,491) (126,915) Equity per operating limited partnerships’ combined financial statements $ 4,711,237 $ 1,860,267 $ 4,717,230 The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 16,058,621 $ 17,940,834 $ 10,069,655 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (202,524) (515,435) (224,758) Cumulative impairment loss in investments in operating limited partnerships (7,809,397) (10,253,381) (4,561,508) Cumulative losses from operating limited partnerships (8,046,700) (7,172,018) (5,283,389) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (155,365) - - The Fund has recorded acquisition costs at March 31, 2016 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). (7,434,593) (4,229,837) (3,894,615) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 289,911 59,461 74,689 Cumulative impairment loss in investments in operating limited partnerships 7,809,397 10,253,381 4,561,508 Other (109,071) (209,729) (106,547) Equity per operating limited partnerships’ combined financial statements $ 400,279 $ 5,873,276 $ 635,035 The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 16,293,231 $ 16,713,252 $ 16,067,004 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (25,813) (50,099) (20,956) Cumulative impairment loss in investments in operating limited partnerships (9,078,021) (6,847,483) (7,195,970) Cumulative losses from operating limited partnerships (7,189,397) (9,815,670) (8,850,078) 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, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (16,841) (33,807) (76,678) The Fund has recorded acquisition costs at March 31, 2016 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). (2,222,136) (3,234,895) (3,747,535) The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 47,439 1,049 20,012 Cumulative impairment loss in investments in operating limited partnerships 9,078,021 6,847,483 7,195,970 Other (111,940) (294,216) (17,777) Equity per operating limited partnerships’ combined financial statements $ 6,774,543 $ 3,285,614 $ 3,373,992 The Fund’s investments in operating limited partnerships at March 31, 2016 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 $ 23,300,481 $ 15,745,838 $ 25,706,915 Acquisition costs of operating limited partnerships - - - Cumulative distributions from operating limited partnerships (271,984) (49,763) (320,692) Cumulative impairment loss in investments in operating limited partnerships (10,917,292) (6,523,727) (16,411,048) Cumulative losses from operating limited partnerships (12,111,205) (9,172,348) (8,975,175) Investments in operating limited partnerships per balance sheet - - - Series 43 Series 44 Series 45 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (121,319) - (129,725) The Fund has recorded acquisition costs at March 31, 2016 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). (3,960,406) (4,381,035) (1,542,238) 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 10,917,292 6,523,727 16,411,048 Other (21,080) (64,791) (103,424) Equity per operating limited partnerships’ combined financial statements $ 6,814,487 $ 2,077,901 $ 14,658,970 The Fund’s investments in operating limited partnerships at March 31, 2016 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 (203,082) Cumulative impairment loss in investments in operating limited partnerships (13,830,179) Cumulative losses from operating limited partnerships (8,289,805) Investments in operating limited partnerships per balance sheet - Series 46 The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 (see note A). (7,189) The Fund has recorded acquisition costs at March 31, 2016 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). (1,000,731) 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 13,830,179 Other (2,630) Equity per operating limited partnerships’ combined financial statements $ 12,824,223 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 - - -
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, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS Total Series 20 Series 21 ASSETS Buildings and improvements, net of accumulated depreciation $ 529,415,678 $ 3,332,620 $ 1,572,107 Land 53,226,657 310,538 183,210 Other assets 66,317,024 1,186,975 331,854 $ 648,959,359 $ 4,830,133 $ 2,087,171 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 457,774,123 $ 4,827,573 $ 2,329,701 Accounts payable and accrued expenses 23,355,176 110,814 10,649 Other liabilities 66,468,250 59,330 38,458 547,597,549 4,997,717 2,378,808 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 83,783,188 (520,949) (295,435) Other partners 17,578,622 353,365 3,798 101,361,810 (167,584) (291,637) $ 648,959,359 $ 4,830,133 $ 2,087,171 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 22 Series 23 Series 24 ASSETS Buildings and improvements, net of accumulated depreciation $ 2,058,605 $ 8,270,196 $ 3,627,508 Land 426,603 911,443 636,838 Other assets 1,074,777 3,582,210 653,001 $ 3,559,985 $ 12,763,849 $ 4,917,347 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 3,876,441 $ 7,344,377 $ 5,325,953 Accounts payable and accrued expenses 100,050 347,926 114,929 Other liabilities 69,420 4,908,882 327,523 4,045,911 12,601,185 5,768,405 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. (571,079) 2,654,872 (931,936) Other partners 85,153 (2,492,208) 80,878 (485,926) 162,664 (851,058) $ 3,559,985 $ 12,763,849 $ 4,917,347 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 25 Series 26 Series 27 ASSETS Buildings and improvements, net of accumulated depreciation $ 3,131,767 $ 8,657,081 $ 17,241,309 Land 203,400 680,110 2,571,668 Other assets 933,501 1,418,158 2,384,013 $ 4,268,668 $ 10,755,349 $ 22,196,990 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 3,346,127 $ 11,360,063 $ 15,287,429 Accounts payable and accrued expenses 70,325 1,389,206 508,324 Other liabilities 26,620 1,058,361 2,746,562 3,443,072 13,807,630 18,542,315 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 979,310 (2,516,740) 1,863,912 Other partners (153,714) (535,541) 1,790,763 825,596 (3,052,281) 3,654,675 $ 4,268,668 $ 10,755,349 $ 22,196,990 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 28 Series 29 Series 30 ASSETS Buildings and improvements, net of accumulated depreciation $ 7,014,398 $ 9,835,315 $ 7,036,190 Land 266,222 694,245 415,348 Other assets 744,475 1,439,626 725,493 $ 8,025,095 $ 11,969,186 $ 8,177,031 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 8,538,924 $ 7,052,254 $ 7,370,572 Accounts payable and accrued expenses 328,623 966,993 310,357 Other liabilities 936,630 1,675,171 666,265 9,804,177 9,694,418 8,347,194 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. (814,902) 1,912,639 (78,853) Other partners (964,180) 362,129 (91,310) (1,779,082) 2,274,768 (170,163) $ 8,025,095 $ 11,969,186 $ 8,177,031 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 31 Series 32 Series 33 ASSETS Buildings and improvements, net of accumulated depreciation $ 16,497,019 $ 20,224,966 $ 15,649,517 Land 1,102,473 1,360,852 1,328,537 Other assets 2,515,292 2,411,015 1,467,582 $ 20,114,784 $ 23,996,833 $ 18,445,636 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 16,249,514 $ 10,787,090 $ 7,137,297 Accounts payable and accrued expenses 661,063 2,769,726 671,157 Other liabilities 568,549 1,094,844 894,554 17,479,126 14,651,660 8,703,008 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 2,292,214 7,264,546 4,538,535 Other partners 343,444 2,080,627 5,204,093 2,635,658 9,345,173 9,742,628 $ 20,114,784 $ 23,996,833 $ 18,445,636 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 34 Series 35 Series 36 ASSETS Buildings and improvements, net of accumulated depreciation $ 10,453,950 $ 20,625,675 $ 17,723,639 Land 1,133,280 2,695,102 1,833,180 Other assets 1,991,614 2,613,971 2,466,948 $ 13,578,844 $ 25,934,748 $ 22,023,767 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 7,233,483 $ 15,676,104 $ 12,638,012 Accounts payable and accrued expenses 254,244 399,861 1,971,020 Other liabilities 1,250,258 6,129,396 502,961 8,737,985 22,205,361 15,111,993 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 4,711,237 1,860,267 4,717,230 Other partners 129,622 1,869,120 2,194,544 4,840,859 3,729,387 6,911,774 $ 13,578,844 $ 25,934,748 $ 22,023,767 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 37 Series 38 Series 39 ASSETS Buildings and improvements, net of accumulated depreciation $ 21,832,900 $ 17,129,023 $ 10,554,350 Land 1,625,738 1,519,206 1,061,888 Other assets 2,111,926 1,991,354 1,179,735 $ 25,570,564 $ 20,639,583 $ 12,795,973 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 17,549,703 $ 13,819,417 $ 10,114,858 Accounts payable and accrued expenses 2,360,796 250,053 222,241 Other liabilities 6,332,846 2,874,467 2,335,993 26,243,345 16,943,937 12,673,092 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 400,279 5,873,276 635,035 Other partners (1,073,060) (2,177,630) (512,154) (672,781) 3,695,646 122,881 $ 25,570,564 $ 20,639,583 $ 12,795,973 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 40 Series 41 Series 42 ASSETS Buildings and improvements, net of accumulated depreciation $ 44,047,875 $ 56,126,204 $ 40,671,186 Land 4,690,941 7,583,381 5,877,411 Other assets 3,736,506 6,160,084 4,492,349 $ 52,475,322 $ 69,869,669 $ 51,040,946 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 39,778,652 $ 55,916,451 $ 36,161,415 Accounts payable and accrued expenses 1,618,018 1,636,364 2,534,425 Other liabilities 4,687,420 3,729,671 3,819,627 46,084,090 61,282,486 42,515,467 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 6,774,543 3,285,614 3,373,992 Other partners (383,311) 5,301,569 5,151,487 6,391,232 8,587,183 8,525,479 $ 52,475,322 $ 69,869,669 $ 51,040,946 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 43 Series 44 Series 45 ASSETS Buildings and improvements, net of accumulated depreciation $ 43,756,712 $ 36,930,412 $ 47,639,086 Land 4,306,232 3,130,916 4,314,836 Other assets 4,165,140 4,122,248 6,771,223 $ 52,228,084 $ 44,183,576 $ 58,725,145 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 37,823,234 $ 40,047,937 $ 36,009,724 Accounts payable and accrued expenses 1,260,622 679,030 1,383,333 Other liabilities 4,929,604 6,225,735 5,238,485 44,013,460 46,952,702 42,631,542 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 6,814,487 2,077,901 14,658,970 Other partners 1,400,137 (4,847,027) 1,434,633 8,214,624 (2,769,126) 16,093,603 $ 52,228,084 $ 44,183,576 $ 58,725,145 The combined summarized balance sheets of the operating limited partnerships in which Series 20 through 46 hold an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED BALANCE SHEETS - CONTINUED Series 46 ASSETS Buildings and improvements, net of accumulated depreciation $ 37,776,068 Land 2,363,059 Other assets 3,645,954 $ 43,785,081 LIABILITIES AND PARTNERS’ CAPITAL (DEFICIT) Mortgages and construction loans payable $ 24,171,818 Accounts payable and accrued expenses 425,027 Other liabilities 3,340,618 27,937,463 PARTNERS’ CAPITAL (DEFICIT) Boston Capital Tax Credit Fund IV L.P. 12,824,223 Other partners 3,023,395 15,847,618 $ 43,785,081 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 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 - CONTINUED 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 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 - CONTINUED 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 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 - CONTINUED 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 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 - CONTINUED 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 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 - CONTINUED 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 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 - CONTINUED 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 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 - CONTINUED 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 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 - CONTINUED 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 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 - CONTINUED 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
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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Total Series 20 Series 21 Revenue Rent $ 111,776,843 $ 1,185,836 $ 501,207 Interest and other 4,528,841 47,917 3,473 116,305,684 1,233,753 504,680 Expenses Interest 22,696,497 103,823 42,173 Depreciation and amortization 30,995,689 319,299 83,029 Taxes and insurance 14,155,041 133,186 65,006 Repairs and maintenance 23,031,379 340,694 108,441 Operating expenses 38,937,669 484,527 185,059 Impairment loss - - - Other expenses 2,310,183 16,039 - 132,126,458 1,397,568 483,708 NET INCOME (LOSS) $ (15,820,774) $ (163,815) $ 20,972 Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (11,941,106) $ (109,408) $ - Net income (loss) allocated to other partners $ (3,879,668) $ (54,407) $ 20,972 * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 22 Series 23 Series 24 Revenue Rent $ 779,764 $ 2,536,702 $ 1,202,358 Interest and other 43,150 89,120 23,919 822,914 2,625,822 1,226,277 Expenses Interest 72,934 275,105 121,338 Depreciation and amortization 179,088 982,215 351,255 Taxes and insurance 119,915 392,801 121,189 Repairs and maintenance 237,302 502,492 312,955 Operating expenses 285,458 1,088,431 474,834 Impairment loss - - - Other expenses 13,232 39,202 20,286 907,929 3,280,246 1,401,857 NET INCOME (LOSS) $ (85,015) $ (654,424) $ (175,580) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (57,309) $ (372,667) $ (146,078) Net income (loss) allocated to other partners $ (27,706) $ (281,757) $ (29,502) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 25 Series 26 Series 27 Revenue Rent $ 869,428 $ 2,376,345 $ 4,652,943 Interest and other 32,201 59,021 43,508 901,629 2,435,366 4,696,451 Expenses Interest 84,140 374,082 874,561 Depreciation and amortization 170,873 618,827 916,029 Taxes and insurance 98,899 341,777 602,180 Repairs and maintenance 206,013 640,467 825,870 Operating expenses 350,467 896,421 1,405,937 Impairment loss - - - Other expenses 8,889 15,500 48,712 919,281 2,887,074 4,673,289 NET INCOME (LOSS) $ (17,652) $ (451,708) $ 23,162 Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (70,287) $ (461,073) $ (226,075) Net income (loss) allocated to other partners $ 52,635 $ 9,365 $ 249,237 * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 28 Series 29 Series 30 Revenue Rent $ 1,621,261 $ 1,976,028 $ 1,493,470 Interest and other 34,516 182,610 143,545 1,655,777 2,158,638 1,637,015 Expenses Interest 171,663 457,017 165,357 Depreciation and amortization 503,916 535,120 405,307 Taxes and insurance 198,050 321,634 200,403 Repairs and maintenance 381,359 433,100 364,975 Operating expenses 912,589 843,779 696,234 Impairment loss - - - Other expenses - 27,700 6,747 2,167,577 2,618,350 1,839,023 NET INCOME (LOSS) $ (511,800) $ (459,712) $ (202,008) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (533,920) $ (442,926) $ (174,671) Net income (loss) allocated to other partners $ 22,120 $ (16,786) $ (27,337) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 31 Series 32 Series 33 Revenue Rent $ 3,857,615 $ 3,937,997 $ 2,587,763 Interest and other 136,085 522,343 90,053 3,993,700 4,460,340 2,677,816 Expenses Interest 346,210 679,912 446,506 Depreciation and amortization 1,077,795 1,225,244 726,280 Taxes and insurance 606,394 491,697 343,569 Repairs and maintenance 710,461 756,911 491,833 Operating expenses 1,763,442 1,518,818 1,017,937 Impairment loss - - - Other expenses 21,482 280,517 106,005 4,525,784 4,953,099 3,132,130 NET INCOME (LOSS) $ (532,084) $ (492,759) $ (454,314) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (551,230) $ (513,975) $ (250,938) Net income (loss) allocated to other partners $ 19,146 $ 21,216 $ (203,376) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 34 Series 35 Series 36 Revenue Rent $ 2,461,028 $ 5,117,009 $ 3,882,110 Interest and other 71,256 187,870 100,935 2,532,284 5,304,879 3,983,045 Expenses Interest 391,137 1,128,100 716,386 Depreciation and amortization 647,172 1,617,552 1,292,043 Taxes and insurance 335,716 637,437 563,732 Repairs and maintenance 487,407 780,180 591,114 Operating expenses 1,000,614 1,725,195 1,502,446 Impairment loss - - - Other expenses 10,300 63,200 80,836 2,872,346 5,951,664 4,746,557 NET INCOME (LOSS) $ (340,062) $ (646,785) $ (763,512) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (360,810) $ (403,942) $ (381,014) Net income (loss) allocated to other partners $ 20,748 $ (242,843) $ (382,498) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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. COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 37 Series 38 Series 39 Revenue Rent $ 4,887,918 $ 4,461,135 $ 2,910,257 Interest and other 224,158 168,050 141,742 5,112,076 4,629,185 3,051,999 Expenses Interest 979,187 870,411 586,862 Depreciation and amortization 1,536,522 1,082,815 688,543 Taxes and insurance 762,488 530,136 301,988 Repairs and maintenance 948,457 915,337 599,784 Operating expenses 2,099,524 1,760,555 1,261,653 Impairment loss - - - Other expenses 120,646 85,767 106,939 6,446,824 5,245,021 3,545,769 NET INCOME (LOSS) $ (1,334,748) $ (615,836) $ (493,770) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (973,078) $ (401,471) $ (283,760) Net income (loss) allocated to other partners $ (361,670) $ (214,365) $ (210,010) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 40 Series 41 Series 42 Revenue Rent $ 8,988,443 $ 12,011,209 $ 7,616,395 Interest and other 274,699 362,739 436,587 9,263,142 12,373,948 8,052,982 Expenses Interest 2,623,328 3,198,557 1,728,329 Depreciation and amortization 2,297,137 2,904,618 2,165,627 Taxes and insurance 1,278,199 1,530,747 935,026 Repairs and maintenance 1,459,904 2,347,072 2,050,409 Operating expenses 2,139,931 2,864,489 2,287,940 Impairment loss - - - Other expenses 88,325 331,540 303,017 9,886,824 13,177,023 9,470,348 NET INCOME (LOSS) $ (623,682) $ (803,075) $ (1,417,366) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (485,428) $ (652,535) $ (820,041) Net income (loss) allocated to other partners $ (138,254) $ (150,540) $ (597,325) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 43 Series 44 Series 45 Revenue Rent $ 7,586,036 $ 7,672,594 $ 8,630,960 Interest and other 410,256 301,391 182,275 7,996,292 7,973,985 8,813,235 Expenses Interest 1,466,381 2,015,917 1,399,484 Depreciation and amortization 2,577,315 2,052,878 2,530,687 Taxes and insurance 820,521 560,059 1,056,860 Repairs and maintenance 1,888,325 1,587,593 1,864,206 Operating expenses 2,921,473 2,450,076 2,954,780 Impairment loss - - - Other expenses 83,350 102,792 237,084 9,757,365 8,769,315 10,043,101 NET INCOME (LOSS) $ (1,761,073) $ (795,330) $ (1,229,866) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (980,275) $ (612,970) $ (843,380) Net income (loss) allocated to other partners $ (780,798) $ (182,360) $ (386,486) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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, 2015 for operating limited partnerships in which Series 20 through Series 46 had an interest as of December 31, 2015 are as follows: COMBINED SUMMARIZED STATEMENTS OF OPERATIONS Series 46 Revenue Rent $ 5,973,032 Interest and other 215,422 6,188,454 Expenses Interest 1,377,597 Depreciation and amortization 1,508,503 Taxes and insurance 805,432 Repairs and maintenance 1,198,718 Operating expenses 2,045,060 Impairment loss - Other expenses 92,076 7,027,386 NET INCOME (LOSS) $ (838,932) Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P. * $ (831,845) Net income (loss) allocated to other partners $ (7,087) * Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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 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 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 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 1,274,223 403,406 503,080 795,406 556,039 896,588 666,281 645,418 673,720 315,077

NOTES RECEIVABLE (Tables)

NOTES RECEIVABLE (Tables)	12 Months Ended
	Mar. 31, 2016
Receivables [Abstract]
Schedule of Accounts, Notes, Loans and Financing Receivable [Table Text Block]	The notes at March 31, 2016 and 2015 by series are as follows: 2016 2015 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, 2016
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 $ 10,666,816 $ (66,671) $ 279,798 Operating limited partnership rents received in advance 33,570 - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes (1,941,869) (62,628) 19,976 Other 21,948,565 952 1,171,340 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (11,617,242) (109,408) - Excess of tax depreciation over book depreciation on operating limited partnership assets (4,565,374) (40,532) (35,256) Impairment loss not recognized for tax purposes 1,464,002 - - Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (17,613,704) (4,798) (390,000) Income (loss) for tax return purposes, December 31, 2015 $ (1,625,236) $ (283,085) $ 1,045,858 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, 2016 is reconciled as follows: Series 22 Series 23 Series 24 Net income (loss) for financial reporting purposes $ 178,017 $ 168,719 $ 27,462 Operating limited partnership rents received in advance - - 358 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 9,937 (154,401) - Other 634,033 573,118 157,886 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (57,309) (372,667) (146,078) Excess of tax depreciation over book depreciation on operating limited partnership assets (11,278) (74,999) (39,106) 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 (222,930) 12,654 51,324 Income (loss) for tax return purposes, December 31, 2015 $ 530,470 $ 152,424 $ 51,846 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, 2016 is reconciled as follows: Series 25 Series 26 Series 27 Net income (loss) for financial reporting purposes $ (33,376) $ (66,471) $ (152,027) Operating limited partnership rents received in advance - - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes - - - Other 50,851 1,509,253 106,892 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (70,287) (461,073) (226,075) Excess of tax depreciation over book depreciation on operating limited partnership assets (65,924) (123,216) (253,680) 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 (14,657) (95,955) (20,623) Income (loss) for tax return purposes, December 31, 2015 $ (133,393) $ 762,538 $ (545,513) 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, 2016 is reconciled as follows: Series 28 Series 29 Series 30 Net income (loss) for financial reporting purposes $ 1,295,112 $ 355,117 $ 191,558 Operating limited partnership rents received in advance - - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes - (236,133) (261,540) Other 751,162 1,907,192 (733,450) Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (533,920) (442,926) (174,671) Excess of tax depreciation over book depreciation on operating limited partnership assets (67,191) (128,069) (91,676) 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 (1,394,145) (380,363) 2,962 Income (loss) for tax return purposes, December 31, 2015 $ 51,018 $ 1,074,818 $ (1,066,817) 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, 2016 is reconciled as follows: Series 31 Series 32 Series 33 Net income (loss) for financial reporting purposes $ 1,144,794 $ 615,369 $ 1,023,616 Operating limited partnership rents received in advance - 10,480 - Accrued partnership fund management fee not deducted (deducted) for income tax purposes (2,902,513) 85,502 19,848 Other 5,881,305 2,948,629 358,642 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (551,230) (513,975) (250,938) Excess of tax depreciation over book depreciation on operating limited partnership assets (136,785) (201,736) (124,116) 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 (1,294,196) (878,598) (1,094,625) Income (loss) for tax return purposes, December 31, 2015 $ 2,141,375 $ 2,065,671 $ (67,573) 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, 2016 is reconciled as follows: Series 34 Series 35 Series 36 Net income (loss) for financial reporting purposes $ 316,271 $ 1,374,252 $ 444,498 Operating limited partnership rents received in advance - 388 530 Accrued partnership fund management fee not deducted (deducted) for income tax purposes (474,323) 88,845 101,759 Other 3,365,399 (981,206) 389,350 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (360,810) (403,942) (381,014) Excess of tax depreciation over book depreciation on operating limited partnership assets (126,064) (131,468) (110,314) 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 (333,873) (1,587,306) (659,104) Income (loss) for tax return purposes, December 31, 2015 $ 2,386,600 $ (1,640,437) $ (214,295) 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, 2016 is reconciled as follows: Series 37 Series 38 Series 39 Net income (loss) for financial reporting purposes $ (161,074) $ (91,569) $ 49,450 Operating limited partnership rents received in advance 1,620 7,881 7,879 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 157,320 139,400 93,229 Other 1,915,796 178,787 (1,089,112) Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (973,078) (401,471) (283,760) Excess of tax depreciation over book depreciation on operating limited partnership assets (159,522) (354,740) (255,315) 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 (80,976) (178,037) (266,500) Income (loss) for tax return purposes, December 31, 2015 $ 700,086 $ (699,749) $ (1,744,129) 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, 2016 is reconciled as follows: Series 40 Series 41 Series 42 Net income (loss) for financial reporting purposes $ 584,797 $ 302,913 $ 3,133,162 Operating limited partnership rents received in advance 255 - 1,603 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 193,581 228,916 42,892 Other 689,192 617,780 268,792 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (485,428) (652,535) (820,041) Excess of tax depreciation over book depreciation on operating limited partnership assets (211,853) (250,072) (226,546) 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 (1,904,213) (631,463) (3,303,390) Income (loss) for tax return purposes, December 31, 2015 $ (1,133,669) $ (384,461) $ (903,528) 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, 2016 is reconciled as follows: Series 43 Series 44 Series 45 Net income (loss) for financial reporting purposes $ 2,323,909 $ (323,040) $ (1,050,682) Operating limited partnership rents received in advance 718 - - Accrued partnership fund management fee not deducted (deducted) for income tax purposes 206,108 254,628 283,200 Other 679,343 69,815 195,977 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (980,275) (612,970) (674,036) Excess of tax depreciation over book depreciation on operating limited partnership assets (185,336) (455,768) (236,814) Impairment loss not recognized for tax purposes - - 661,498 Operating limited partnership impairment loss not recognized for tax purposes - - - Difference due to fiscal year for book purposes and calendar year for tax purposes (2,689,401) (8,597) (136,780) Income (loss) for tax return purposes, December 31, 2015 $ (644,934) $ (1,075,932) $ (957,637) 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, 2016 is reconciled as follows: Series 46 Net income (loss) for financial reporting purposes $ (1,197,088) Operating limited partnership rents received in advance 1,858 Accrued partnership fund management fee not deducted (deducted) for income tax purposes 224,528 Other 330,847 Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting (677,325) Excess of tax depreciation over book depreciation on operating limited partnership assets (467,998) Impairment loss not recognized for tax purposes 802,504 Operating limited partnership impairment loss not recognized for tax purposes - Difference due to fiscal year for book purposes and calendar year for tax purposes (110,114) Income (loss) for tax return purposes, December 31, 2015 $ (1,092,788) 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: 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)
Schedule Of Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Table Text Block]	The differences between the investments in operating limited partnerships for tax purposes and financial statement purposes at March 31, 2016 are as follows: Total Series 20 Series 21 Investments in operating limited partnerships - tax return December 31, 2015 $ 42,328,796 $ (1,403,428) $ (930,445) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 72,745,706 988,006 307,183 Impairment loss in investment in operating limited partnerships (161,650,983) (409,509) (38,116) Historic tax credits - cumulative 978,267 570,617 - Less share of loss - three months ended March 31, 2016 (447,007) (62,488) (15,685) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 46,045,221 316,802 677,063 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, 2016 are as follows: Series 22 Series 23 Series 24 Investments in operating limited partnerships - tax return December 31, 2015 $ (1,342,882) $ 1,555,007 $ (1,072,670) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 866,909 1,241,388 2,084,698 Impairment loss in investment in operating limited partnerships (325,787) (4,061,633) (1,151,381) Historic tax credits - cumulative 223,537 - - Less share of loss - three months ended March 31, 2016 (7,927) (7,292) (841) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 586,150 1,272,530 140,194 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, 2016 are as follows: Series 25 Series 26 Series 27 Investments in operating limited partnerships - tax return December 31, 2015 $ (155,992) $ (4,443,416) $ (2,029,960) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 343,851 4,331,079 1,587,855 Impairment loss in investment in operating limited partnerships (1,359,466) (1,822,975) (4,036,605) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 (31,239) (45,732) (195,417) Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,202,846 1,981,044 4,674,127 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, 2016 are as follows: Series 28 Series 29 Series 30 Investments in operating limited partnerships - tax return December 31, 2015 $ (1,206,640) $ 223,088 $ (814,327) Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,842,764 2,951,824 1,907,676 Impairment loss in investment in operating limited partnerships (2,158,606) (5,444,545) (2,194,151) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 (33,990) (39,537) - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 556,472 2,309,170 1,100,802 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, 2016 are as follows: Series 31 Series 32 Series 33 Investments in operating limited partnerships - tax return December 31, 2015 $ (1,472,464) $ 6,009,792 $ 2,809,764 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 4,016,452 4,963,274 1,578,487 Impairment loss in investment in operating limited partnerships (6,454,920) (13,361,331) (6,467,715) Historic tax credits - cumulative - 184,113 - Less share of loss - three months ended March 31, 2016 (6,859) - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 3,917,791 2,204,152 2,079,464 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, 2016 are as follows: Series 34 Series 35 Series 36 Investments in operating limited partnerships - tax return December 31, 2015 $ 3,684,015 $ 1,050,380 $ 2,972,631 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,642,674 3,423,568 2,019,997 Impairment loss in investment in operating limited partnerships (6,843,156) (5,230,309) (6,862,772) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 1,516,467 756,361 1,870,144 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, 2016 are as follows: Series 37 Series 38 Series 39 Investments in operating limited partnerships - tax return December 31, 2015 $ 1,963,079 $ 5,210,561 $ 2,593,091 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 7,434,593 4,229,837 3,894,615 Impairment loss in investment in operating limited partnerships (7,809,397) (10,253,381) (4,561,508) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other (1,588,275) 812,983 (1,926,198) 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, 2016 are as follows: Series 40 Series 41 Series 42 Investments in operating limited partnerships - tax return December 31, 2015 $ 4,806,539 $ (305,488) $ 1,160,438 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 2,222,136 3,234,895 3,747,535 Impairment loss in investment in operating limited partnerships (9,078,021) (6,847,483) (7,195,970) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 2,049,346 3,918,076 2,287,997 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, 2016 are as follows: Series 43 Series 44 Series 45 Investments in operating limited partnerships - tax return December 31, 2015 $ 4,937,763 $ (644,029) $ 11,346,861 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 3,960,406 4,381,035 1,542,238 Impairment loss in investment in operating limited partnerships (10,917,292) (6,523,727) (16,411,048) Historic tax credits - cumulative - - - Less share of loss - three months ended March 31, 2016 - - - Operating limited partnership impairment loss not recognized for tax purposes - - - Other 2,019,123 2,786,721 3,521,949 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, 2016 are as follows: Series 46 Investments in operating limited partnerships - tax return December 31, 2015 $ 7,827,528 Operating limited partnership losses not recognized for financial reporting purposes under the equity method 1,000,731 Impairment loss in investment in operating limited partnerships (13,830,179) Historic tax credits - cumulative - Less share of loss - three months ended March 31, 2016 - Operating limited partnership impairment loss not recognized for tax purposes - Other 5,001,920 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: 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

ORGANIZATION AND SUMMARY OF S23

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - shares	Mar. 31, 2016	Mar. 31, 2015
Capital Unit [Line Items]
Partners Capital Account Units Issued	83,651,080	83,651,080
Partners Capital Account Units Outstanding	83,428,546	83,569,146
Series Twenty [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,866,700	3,866,700
Partners Capital Account Units Outstanding	3,843,500	3,857,700
Series Twenty One [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	1,892,700	1,892,700
Partners Capital Account Units Outstanding	1,881,000	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	2,559,800	2,560,800
Series Twenty Three [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,336,727	3,336,727
Partners Capital Account Units Outstanding	3,323,327	3,333,227
Series Twenty Four [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,169,878	2,169,878
Partners Capital Account Units Outstanding	2,158,878	2,162,378
Series Twenty Five [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,026,109	3,026,109
Partners Capital Account Units Outstanding	3,020,309	3,024,509
Series Twenty Six [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,995,900	3,995,900
Partners Capital Account Units Outstanding	3,983,600	3,990,700
Series Twenty Seven [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,460,700	2,460,700
Partners Capital Account Units Outstanding	2,453,500	2,459,700
Series Twenty Eight [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	4,000,738	4,000,738
Partners Capital Account Units Outstanding	3,994,238	3,998,738
Series Twenty Nine [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,991,800	3,991,800
Partners Capital Account Units Outstanding	3,980,400	3,989,500
Series Thirty [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,651,000	2,651,000
Partners Capital Account Units Outstanding	2,636,000	2,643,000
Series Thirty One [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	4,417,857	4,417,857
Partners Capital Account Units Outstanding	4,396,557	4,409,757
Series Thirty Two [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	4,754,198	4,754,198
Partners Capital Account Units Outstanding	4,740,698	4,748,198
Series Thirty Three [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,636,533	2,636,533
Partners Capital Account Units Outstanding	2,628,033	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	3,523,019	3,523,219
Series Thirty Five [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	3,300,463	3,300,463
Partners Capital Account Units Outstanding	3,293,763	3,295,763
Series Thirty Six [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,106,838	2,106,838
Partners Capital Account Units Outstanding	2,098,204	2,102,504
Series Thirty Seven [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,512,500	2,512,500
Partners Capital Account Units Outstanding	2,507,500	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	2,540,100	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	2,290,151	2,291,151
Series Forty [Member]
Capital Unit [Line Items]
Partners Capital Account Units Issued	2,630,256	2,630,256
Partners Capital Account Units Outstanding	2,623,756	2,628,756
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	2,736,262	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	2,699,973	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	2,971,998	2,979,998

ORGANIZATION AND SUMMARY OF S24

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 2) - shares	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
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	83,533,996	83,611,971
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	3,854,150	3,862,950
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	1,886,400	1,888,200
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	2,560,550	2,561,250
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	3,330,752	3,335,477
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	2,161,503	2,167,253
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	3,023,459	3,025,334
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	3,988,925	3,994,075
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	2,458,150	2,460,450
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	3,997,613	3,999,488
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	3,987,225	3,990,850
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	2,641,250	2,649,000
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	4,406,457	4,414,257
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	4,746,323	4,750,448
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	2,633,658	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	3,523,169	3,527,044
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	3,295,263	3,298,013
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	2,101,429	2,104,004
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	2,511,250	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	2,542,350	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	2,290,901	2,291,901
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	2,627,506	2,629,881
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	2,742,262	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	2,701,473	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	2,977,998	2,980,748

ORGANIZATION AND SUMMARY OF S25

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Textual)	12 Months Ended
	Mar. 31, 2016USD ($)shares	Mar. 31, 2015USD ($)
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	$ 603,571	$ 709,402
Impairment loss	$ 1,464,002	2,593,629
Amortization Period Of Acquisition Costs Straight Line Method	27 years 6 months
Impairment Loss Of Acquisition Costs		$ 133,584

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details) - USD ($)	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	$ 3,693,542	$ 4,723,733
Asset Management and Reporting Fee	629,524	1,374,985
Fund Management Fee net of Asset Management and Reporting Fee	3,064,018	3,348,748
Series Twenty [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	32,952	66,576
Asset Management and Reporting Fee	4,547	123,117
Fund Management Fee net of Asset Management and Reporting Fee	28,405	(56,541)
Series Twenty One [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	23,153	57,300
Asset Management and Reporting Fee	2,051	37,051
Fund Management Fee net of Asset Management and Reporting Fee	21,102	20,249
Series Twenty Two [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	42,810	59,835
Asset Management and Reporting Fee	5,911	27,311
Fund Management Fee net of Asset Management and Reporting Fee	36,899	32,524
Series Twenty Three [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	61,058	83,109
Asset Management and Reporting Fee	17,569	115,250
Fund Management Fee net of Asset Management and Reporting Fee	43,489	(32,141)
Series Twenty Four [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	50,352	64,002
Asset Management and Reporting Fee	5,858	83,730
Fund Management Fee net of Asset Management and Reporting Fee	44,494	(19,728)
Series Twenty Five [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	23,736	27,661
Asset Management and Reporting Fee	7,360	8,260
Fund Management Fee net of Asset Management and Reporting Fee	16,376	19,401
Series Twenty Six [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	103,978	152,491
Asset Management and Reporting Fee	21,841	111,234
Fund Management Fee net of Asset Management and Reporting Fee	82,137	41,257
Series Twenty Seven [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	153,432	163,014
Asset Management and Reporting Fee	21,380	22,076
Fund Management Fee net of Asset Management and Reporting Fee	132,052	140,938
Series Twenty Eight [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	97,548	173,354
Asset Management and Reporting Fee	10,250	93,978
Fund Management Fee net of Asset Management and Reporting Fee	87,298	79,376
Series Twenty Nine [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	87,860	230,779
Asset Management and Reporting Fee	14,619	47,727
Fund Management Fee net of Asset Management and Reporting Fee	73,241	183,052
Series Thirty [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	84,544	143,019
Asset Management and Reporting Fee	39,690	81,311
Fund Management Fee net of Asset Management and Reporting Fee	44,854	61,708
Series Thirty One [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	172,957	294,288
Asset Management and Reporting Fee	34,914	66,713
Fund Management Fee net of Asset Management and Reporting Fee	138,043	227,575
Series Thirty Two [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	203,918	256,588
Asset Management and Reporting Fee	19,042	23,342
Fund Management Fee net of Asset Management and Reporting Fee	184,876	233,246
Series Thirty Three [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	72,927	118,662
Asset Management and Reporting Fee	20,420	59,633
Fund Management Fee net of Asset Management and Reporting Fee	52,507	59,029
Series Thirty Four [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	115,404	226,928
Asset Management and Reporting Fee	32,215	100,863
Fund Management Fee net of Asset Management and Reporting Fee	83,189	126,065
Series Thirty Five [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	132,845	198,216
Asset Management and Reporting Fee	16,403	24,985
Fund Management Fee net of Asset Management and Reporting Fee	116,442	173,231
Series Thirty Six [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	126,759	132,480
Asset Management and Reporting Fee	10,242	14,079
Fund Management Fee net of Asset Management and Reporting Fee	116,517	118,401
Series Thirty Seven [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	157,320	196,940
Asset Management and Reporting Fee	11,514	43,500
Fund Management Fee net of Asset Management and Reporting Fee	145,806	153,440
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	20,692	19,315
Fund Management Fee net of Asset Management and Reporting Fee	143,708	145,085
Series Thirty Nine [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	123,228	134,085
Asset Management and Reporting Fee	11,135	9,022
Fund Management Fee net of Asset Management and Reporting Fee	112,093	125,063
Series Forty [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	193,581	200,016
Asset Management and Reporting Fee	13,204	14,607
Fund Management Fee net of Asset Management and Reporting Fee	180,377	185,409
Series Forty One [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	228,916	237,564
Asset Management and Reporting Fee	44,348	18,131
Fund Management Fee net of Asset Management and Reporting Fee	184,568	219,433
Series Forty Two [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	196,400	248,290
Asset Management and Reporting Fee	39,673	84,524
Fund Management Fee net of Asset Management and Reporting Fee	156,727	163,766
Series Forty Three [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	256,108	306,780
Asset Management and Reporting Fee	62,264	38,745
Fund Management Fee net of Asset Management and Reporting Fee	193,844	268,035
Series Forty Four [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	254,628	254,628
Asset Management and Reporting Fee	34,849	48,108
Fund Management Fee net of Asset Management and Reporting Fee	219,779	206,520
Series Forty Five [Member]
Partnership Management Fee and Reporting Fee [Line Items]
Gross Fund Management Fee	283,200	283,200
Asset Management and Reporting Fee	76,242	35,650
Fund Management Fee net of Asset Management and Reporting Fee	206,958	247,550
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	31,291	22,723
Fund Management Fee net of Asset Management and Reporting Fee	$ 218,237	$ 226,805

RELATED PARTY TRANSACTIONS (D27

RELATED PARTY TRANSACTIONS (Details 1) - USD ($)	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Partnership Management Fees Paid [Line Items]
Fund management fees paid	$ 5,635,411	$ 2,766,014
Series Twenty [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	95,580	50,000
Series Twenty One [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	3,177	0
Series Twenty Two [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	32,873	142,116
Series Twenty Three [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	215,459	426,346
Series Twenty Four [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	50,352	64,002
Series Twenty Five [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	23,736	27,661
Series Twenty Six [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	103,978	152,491
Series Twenty Seven [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	153,432	207,252
Series Twenty Eight [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	97,548	879,536
Series Twenty Nine [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	323,993	0
Series Thirty [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	346,084	0
Series Thirty One [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	3,075,470	604,556
Series Thirty Two [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	118,416	62,000
Series Thirty Three [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	53,079	0
Series Thirty Four [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	589,727	50,000
Series Thirty Five [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	44,000	50,000
Series Thirty Six [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	25,000	50,054
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	25,000	0
Series Thirty Nine [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	29,999	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	0
Series Forty Two [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	153,508	0
Series Forty Three [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	50,000	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	0
Series Forty Six [Member]
Partnership Management Fees Paid [Line Items]
Fund management fees paid	$ 25,000	$ 0

RELATED PARTY TRANSACTIONS (D28

RELATED PARTY TRANSACTIONS (Details 2) - USD ($)	Mar. 31, 2016	Mar. 31, 2015
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	$ 583,915	$ 1,472,274
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	0	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	0	370,404
Series Forty One [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	359,757
Series Forty Two [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	0	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	191,791	88,620
Series Forty Five [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	38,091	23,185
Series Forty Six [Member]
Advances From Affiliate [Line Items]
Advances From The Affiliate Of General Partner	$ 0	$ 0

RELATED PARTY TRANSACTIONS (D29

RELATED PARTY TRANSACTIONS (Details 3) - USD ($)	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	$ 335,752	$ 306,602
Series Twenty [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,732	11,573
Series Twenty One [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,033	8,823
Series Twenty Two [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,286	10,045
Series Twenty Three [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,754	11,378
Series Twenty Four [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,258	10,985
Series Twenty Five [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,389	11,555
Series Twenty Six [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	15,060	14,657
Series Twenty Seven [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,955	11,275
Series Twenty Eight [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	13,986	12,468
Series Twenty Nine [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	13,243	12,872
Series Thirty [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,526	11,064
Series Thirty One [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	15,216	13,474
Series Thirty Two [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	14,108	12,697
Series Thirty Three [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,788	9,883
Series Thirty Four [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	12,228	11,371
Series Thirty Five [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,982	10,999
Series Thirty Six [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,821	9,543
Series Thirty Seven [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,713	9,561
Series Thirty Eight [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,412	10,049
Series Thirty Nine [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,834	9,468
Series Forty [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	11,475	10,775
Series Forty One [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	13,418	11,646
Series Forty Two [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	13,235	11,625
Series Forty Three [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	14,178	12,922
Series Forty Four [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	10,671	10,125
Series Forty Five [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	14,906	14,188
Series Forty Six [Member]
General Administrative Expenses [Line Items]
General Administrative and Professional Fee Amount Paid	$ 12,545	$ 11,581

RELATED PARTY TRANSACTIONS (D30

RELATED PARTY TRANSACTIONS (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Related Party Transaction [Line Items]
Percentage Of Annual Management Fee	0.50%
Accrued Management Fees	$ 48,686,899	$ 50,628,768
Series Thirty Three [Member]
Related Party Transaction [Line Items]
Repayment Of Advance From Affiliate	54,660
Series Forty [Member]
Related Party Transaction [Line Items]
Proceeds from Collection of Advance From An Affiliate		10,775
Repayment Of Advance From Affiliate	370,404
Series Forty One [Member]
Related Party Transaction [Line Items]
Repayment Of Advance From Affiliate	359,757
Series Forty Two [Member]
Related Party Transaction [Line Items]
Repayment Of Advance From Affiliate	221,615
Series Forty Four [Member]
Related Party Transaction [Line Items]
Proceeds from Collection of Advance From An Affiliate	103,171	76,125
Series Forty Five [Member]
Related Party Transaction [Line Items]
Proceeds from Collection of Advance From An Affiliate	$ 14,906	$ 14,188

INVESTMENTS IN OPERATING LIMI31

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details) - Number	Mar. 31, 2016	Mar. 31, 2015
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	258	306
Series Twenty [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	4	4
Series Twenty One [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	2	4
Series Twenty Two [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	3	6
Series Twenty Three [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	9
Series Twenty Four [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	6
Series Twenty Five [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	4	4
Series Twenty Six [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	14	17
Series Twenty Seven [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	7	7
Series Twenty Eight [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	11
Series Twenty Nine [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	8	10
Series Thirty [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	8	11
Series Thirty One [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	17	19
Series Thirty Two [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	10	11
Series Thirty Three [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	5	6
Series Thirty Four [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	7	9
Series Thirty Five [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	9
Series Thirty Six [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	7	9
Series Thirty Seven [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	6	6
Series Thirty Eight [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	8	10
Series Thirty Nine [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	7	9
Series Forty [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	14	16
Series Forty One [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	18	19
Series Forty Two [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	15	20
Series Forty Three [Member]
Number Of Operating Partnerships [Line Items]
Number Of Operating Partnerships	19	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 LIMI32

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 1)	12 Months Ended
	Mar. 31, 2016USD ($)Number		Mar. 31, 2015USD ($)Number		Mar. 31, 2015USD ($)
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	44		48
Sale of Underlying Operating Partnership | Number	4		7
Partnership Proceeds from Disposition | $	$ 15,750,871	[1]	$ 12,631,500	[2]
Gain on Disposition | $	15,520,223		$ 12,941,795
Series Twenty [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number			4
Sale of Underlying Operating Partnership | Number			0
Partnership Proceeds from Disposition | $	0		$ 70,580	[2]
Gain on Disposition | $	$ 0		70,580
Series Twenty One [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	2
Sale of Underlying Operating Partnership | Number	0
Partnership Proceeds from Disposition | $	$ 326,273	[1]	0
Gain on Disposition | $	$ 326,273		$ 0		$ 326,273
Series Twenty Two [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	3		1
Sale of Underlying Operating Partnership | Number	0		1
Partnership Proceeds from Disposition | $	$ 238,796	[1]	$ 166,896	[2]
Gain on Disposition | $	$ 248,148		$ 166,896
Series Twenty Three [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	3		1
Sale of Underlying Operating Partnership | Number	0		1
Partnership Proceeds from Disposition | $	$ 247,429	[1]	$ 426,346	[2]
Gain on Disposition | $	$ 247,429		$ 426,346
Series Twenty Four [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	0		0
Sale of Underlying Operating Partnership | Number	0		1
Partnership Proceeds from Disposition | $	$ 96,715	[1]	$ 127,287	[2]
Gain on Disposition | $	16,675		$ 207,327
Series Twenty Five [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number			2
Sale of Underlying Operating Partnership | Number			0
Partnership Proceeds from Disposition | $	0		$ 1,295,124	[2]
Gain on Disposition | $	$ 0		$ 1,295,124
Series Twenty Six [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	3		5
Sale of Underlying Operating Partnership | Number	0		2
Partnership Proceeds from Disposition | $	$ 128,000	[1]	$ 576,832	[2]
Gain on Disposition | $	59,000		$ 647,125
Series Twenty Seven [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number			3
Sale of Underlying Operating Partnership | Number			0
Partnership Proceeds from Disposition | $	0		$ 234,376	[2]
Gain on Disposition | $	$ 0		$ 237,896
Series Twenty Eight [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	5		8
Sale of Underlying Operating Partnership | Number	0		0
Partnership Proceeds from Disposition | $	$ 1,405,521	[1]	$ 5,813,850	[2]
Gain on Disposition | $	$ 1,405,521		$ 5,854,818
Series Twenty Nine [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	1		7
Sale of Underlying Operating Partnership | Number	1		0
Partnership Proceeds from Disposition | $	$ 199,000	[1]	$ 278,493	[2]
Gain on Disposition | $	$ 199,000		$ 278,493
Series Thirty [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	3		5
Sale of Underlying Operating Partnership | Number	0		0
Partnership Proceeds from Disposition | $	$ 324,454	[1]	$ 21,630	[2]
Gain on Disposition | $	$ 273,454		$ 94,887
Series Thirty One [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	1		2
Sale of Underlying Operating Partnership | Number	1		1
Partnership Proceeds from Disposition | $	$ 1,328,188	[1]	$ 2,840,263	[2]
Gain on Disposition | $	$ 1,328,188		$ 2,840,263
Series Thirty Two [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	0		3
Sale of Underlying Operating Partnership | Number	1		0
Partnership Proceeds from Disposition | $	$ 825,886	[1]	$ 105,416	[2]
Gain on Disposition | $	$ 825,886		$ 107,673
Series Thirty Three [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	1		2
Sale of Underlying Operating Partnership | Number	0		0
Partnership Proceeds from Disposition | $	$ 1,097,000	[1]	$ 53,079	[2]
Gain on Disposition | $	$ 1,097,000		$ 53,079
Series Thirty Four [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	2		3
Sale of Underlying Operating Partnership | Number	0		0
Partnership Proceeds from Disposition | $	$ 328,000	[1]	$ 502,727	[2]
Gain on Disposition | $	$ 328,000		$ 502,727
Series Thirty Five [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	2		1
Sale of Underlying Operating Partnership | Number	1		0
Partnership Proceeds from Disposition | $	$ 1,504,603	[1]	$ 0	[2]
Gain on Disposition | $	$ 1,504,603		$ 0
Series Thirty Six [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	2		0
Sale of Underlying Operating Partnership | Number	0		0
Partnership Proceeds from Disposition | $	$ 571,611	[1]	$ 25,054	[2]
Gain on Disposition | $	571,611		$ 25,054
Series Thirty Seven [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number			1
Sale of Underlying Operating Partnership | Number			0
Partnership Proceeds from Disposition | $	$ 0		$ 0	[2]
Gain on Disposition | $			0
Series Thirty Eight [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	2
Sale of Underlying Operating Partnership | Number	0
Partnership Proceeds from Disposition | $	$ 32,421	[1]	0
Gain on Disposition | $	$ 32,421		$ 0
Series Thirty Nine [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	2		0
Sale of Underlying Operating Partnership | Number	0		0
Partnership Proceeds from Disposition | $	$ 102,774	[1]	$ 29,999	[2]
Gain on Disposition | $	$ 102,774		29,999
Series Forty [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	2
Sale of Underlying Operating Partnership | Number	0
Partnership Proceeds from Disposition | $	$ 790,011	[1]	0
Gain on Disposition | $	$ 790,011		0
Series Forty One [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	1
Sale of Underlying Operating Partnership | Number	0
Partnership Proceeds from Disposition | $	$ 457,440	[1]	0
Gain on Disposition | $	$ 457,440		$ 0		$ 457,440
Series Fourty Two [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	5		0
Sale of Underlying Operating Partnership | Number	0		1
Partnership Proceeds from Disposition | $	$ 3,254,655	[1]	$ 63,548	[2]
Gain on Disposition | $	$ 3,214,695		103,508
Series Forty Three [Member]
Dispositions By Series [Line Items]
Operating Partnership Interest Transferred | Number	4
Sale of Underlying Operating Partnership | Number	0
Partnership Proceeds from Disposition | $	$ 2,492,094	[1]	0
Gain on Disposition | $	$ 2,492,094		$ 0
[1]	Partnership proceeds from disposition include $80,040, $69,000, $51,000 and $39,960, for Series 24, Series 26, Series 30 and Series 42, respectively, recorded as a receivable as of March 31, 2015. Partnership proceeds from disposition does not include $9,352 which was due to a writeoff of capital contribution payable Series 22.
[2]	Partnership 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.

INVESTMENTS IN OPERATING LIMI33

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 2) - USD ($)	Mar. 31, 2016	Mar. 31, 2015
Contributions Payable [Line Items]
Capital contributions payable	$ 578,113	$ 587,465
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	0	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	0
Series Twenty Seven [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
Series Twenty Eight [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	0
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	105,139
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	1,229
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 LIMI34

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 3) - USD ($)	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
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	$ 303,772,168		$ 362,424,465
Acquisition costs of operating limited partnerships	12,667,316		16,569,094
Cumulative distributions from operating limited partnerships	(2,477,305)		(2,828,871)
Cumulative impairment loss in investments in operating limited partnerships	(161,650,983)		(188,464,989)
Cumulative losses from operating limited partnerships	(152,311,196)		(185,900,981)
Investments in operating limited partnerships per balance sheet	0		1,798,718
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(1,202,653)		(2,042,656)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(3,413,891)		(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).	447,007		755,788
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(72,745,706)		(77,225,748)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	884,505		1,120,407
Cumulative impairment loss in investments in operating limited partnerships	161,650,983		188,464,989
Other	(1,837,057)		(1,748,455)
Equity per operating limited partnerships' combined financial statements	83,783,188	$ 83,783,188	107,587,290	$ 107,587,290
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		1,510,993
Acquisition costs of operating limited partnerships	215,748		215,748
Cumulative distributions from operating limited partnerships	(7,394)		(7,394)
Cumulative impairment loss in investments in operating limited partnerships	(409,509)		(409,509)
Cumulative losses from operating limited partnerships	(1,309,838)		(1,309,838)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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		62,488
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(988,006)		(878,598)
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		409,509
Other	(11,516)		(11,516)
Equity per operating limited partnerships' combined financial statements	(520,949)	(520,949)	(411,541)	(411,541)
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	524,510		3,570,455
Acquisition costs of operating limited partnerships	85,843		590,143
Cumulative distributions from operating limited partnerships	(22,441)		(22,441)
Cumulative impairment loss in investments in operating limited partnerships	(38,116)		(118,301)
Cumulative losses from operating limited partnerships	(549,796)		(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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	15,685		221,074
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(307,183)		(2,591,698)
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	38,116		118,301
Other	(42,053)		(171,733)
Equity per operating limited partnerships' combined financial statements	(295,435)	(295,435)	(2,424,056)	(2,424,056)
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	755,045		3,263,490
Acquisition costs of operating limited partnerships	78,016		400,455
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	(325,787)		(1,289,080)
Cumulative losses from operating limited partnerships	(507,274)		(2,374,865)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		(384,587)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(39,009)		(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).	7,927		15,621
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(866,909)		(1,689,653)
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	325,787		1,289,080
Other	1,125		(85,707)
Equity per operating limited partnerships' combined financial statements	(571,079)	(571,079)	(1,013,018)	(1,013,018)
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	4,968,423		8,266,057
Acquisition costs of operating limited partnerships	727,246		1,233,111
Cumulative distributions from operating limited partnerships	0		0
Cumulative impairment loss in investments in operating limited partnerships	(4,061,633)		(5,298,843)
Cumulative losses from operating limited partnerships	(1,634,036)		(4,200,325)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(11,581)		(11,581)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	7,292		10,974
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,241,388)		(1,281,140)
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	4,061,633		5,298,843
Other	(133,388)		(117,555)
Equity per operating limited partnerships' combined financial statements	2,654,872	2,654,872	3,871,845	3,871,845
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		2,879,744
Acquisition costs of operating limited partnerships	310,375		310,375
Cumulative distributions from operating limited partnerships	(34,932)		(34,932)
Cumulative impairment loss in investments in operating limited partnerships	(1,151,381)		(1,151,381)
Cumulative losses from operating limited partnerships	(2,003,806)		(2,003,806)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(30,158)		(30,158)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(2,084,698)		(1,941,970)
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		1,151,381
Other	115,558		122,471
Equity per operating limited partnerships' combined financial statements	(931,936)	(931,936)	(782,295)	(782,295)
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		1,438,868
Acquisition costs of operating limited partnerships	167,460		167,460
Cumulative distributions from operating limited partnerships	(57,503)		(57,503)
Cumulative impairment loss in investments in operating limited partnerships	(1,359,466)		(1,345,945)
Cumulative losses from operating limited partnerships	(189,359)		(202,880)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(343,851)		(273,564)
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	1,359,466		1,345,945
Other	(67,544)		(56,736)
Equity per operating limited partnerships' combined financial statements	979,310	979,310	1,046,884	1,046,884
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	5,527,557		6,172,370
Acquisition costs of operating limited partnerships	824,628		923,135
Cumulative distributions from operating limited partnerships	(40,236)		(45,647)
Cumulative impairment loss in investments in operating limited partnerships	(1,822,975)		(1,883,225)
Cumulative losses from operating limited partnerships	(4,488,974)		(5,166,633)
Investments in operating limited partnerships per balance sheet	0		0
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(51,000)		(51,000)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	45,732		57,289
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(4,331,079)		(4,399,020)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	171,816		171,816
Cumulative impairment loss in investments in operating limited partnerships	1,822,975		1,883,225
Other	(115,347)		(99,200)
Equity per operating limited partnerships' combined financial statements	(2,516,740)	(2,516,740)	(2,496,727)	(2,496,727)
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		8,111,853
Acquisition costs of operating limited partnerships	1,143,307		1,143,307
Cumulative distributions from operating limited partnerships	(14,167)		(14,167)
Cumulative impairment loss in investments in operating limited partnerships	(4,036,605)		(4,004,265)
Cumulative losses from operating limited partnerships	(5,204,388)		(5,236,728)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(39,446)		(39,446)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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		195,417
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,587,855)		(1,526,506)
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	4,036,605		4,004,265
Other	(291,605)		(278,072)
Equity per operating limited partnerships' combined financial statements	1,863,912	1,863,912	1,906,454	1,906,454
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	5,944,962		10,960,734
Acquisition costs of operating limited partnerships	850,335		1,582,064
Cumulative distributions from operating limited partnerships	(110,655)		(175,027)
Cumulative impairment loss in investments in operating limited partnerships	(2,158,606)		(4,790,458)
Cumulative losses from operating limited partnerships	(4,526,036)		(7,577,313)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(12,030)		(78,528)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(62,189)		(65,288)
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).	33,990		64,727
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(2,842,764)		(3,269,083)
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	2,158,606		4,790,458
Other	(90,515)		(151,455)
Equity per operating limited partnerships' combined financial statements	(814,902)	(814,902)	1,290,831	1,290,831
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	9,231,659		12,349,386
Acquisition costs of operating limited partnerships	1,333,588		1,809,414
Cumulative distributions from operating limited partnerships	(14,324)		(14,324)
Cumulative impairment loss in investments in operating limited partnerships	(5,444,545)		(5,661,234)
Cumulative losses from operating limited partnerships	(5,106,378)		(8,483,242)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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		39,537
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(2,951,824)		(4,695,617)
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	5,444,545		5,661,234
Other	(30,530)		(25,793)
Equity per operating limited partnerships' combined financial statements	1,912,639	1,912,639	390,272	390,272
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	5,493,284		9,309,581
Acquisition costs of operating limited partnerships	667,262		858,753
Cumulative distributions from operating limited partnerships	(29,318)		(29,880)
Cumulative impairment loss in investments in operating limited partnerships	(2,194,151)		(4,610,342)
Cumulative losses from operating limited partnerships	(3,937,077)		(5,528,112)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(112,197)		(112,197)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(1,907,676)		(2,524,000)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	1,092		1,092
Cumulative impairment loss in investments in operating limited partnerships	2,194,151		4,610,342
Other	(18,522)		(11,648)
Equity per operating limited partnerships' combined financial statements	(78,853)	(78,853)	1,727,888	1,727,888
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	11,532,547		13,801,443
Acquisition costs of operating limited partnerships	1,632,942		1,979,717
Cumulative distributions from operating limited partnerships	(31,404)		(31,404)
Cumulative impairment loss in investments in operating limited partnerships	(6,454,920)		(9,196,909)
Cumulative losses from operating limited partnerships	(6,679,165)		(6,552,847)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(47,462)		(47,462)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	6,859		56,581
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(4,016,452)		(3,913,882)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	8,501		8,501
Cumulative impairment loss in investments in operating limited partnerships	6,454,920		9,196,909
Other	(36,552)		(38,300)
Equity per operating limited partnerships' combined financial statements	2,292,214	2,292,214	5,184,747	5,184,747
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	22,949,966		25,861,866
Acquisition costs of operating limited partnerships	2,929,785		3,319,960
Cumulative distributions from operating limited partnerships	(101,208)		(101,211)
Cumulative impairment loss in investments in operating limited partnerships	(13,361,331)		(13,359,327)
Cumulative losses from operating limited partnerships	(12,417,212)		(15,721,288)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(172,318)		(172,318)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(4,963,274)		(7,152,320)
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	13,361,331		13,359,327
Other	284,785		306,885
Equity per operating limited partnerships' combined financial statements	7,264,546	7,264,546	5,095,596	5,095,596
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	8,367,365		12,019,485
Acquisition costs of operating limited partnerships	950,957		950,957
Cumulative distributions from operating limited partnerships	(3,170)		(30,285)
Cumulative impairment loss in investments in operating limited partnerships	(6,467,715)		(7,924,274)
Cumulative losses from operating limited partnerships	(2,847,437)		(5,015,883)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(179,468)		(179,468)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(1,578,487)		(2,003,965)
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	6,467,715		7,924,274
Other	(13,716)		(28,967)
Equity per operating limited partnerships' combined financial statements	4,538,535	4,538,535	5,554,365	5,554,365
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	11,227,571		14,233,556
Acquisition costs of operating limited partnerships	749,824		1,084,495
Cumulative distributions from operating limited partnerships	(20,308)		(20,308)
Cumulative impairment loss in investments in operating limited partnerships	(6,843,156)		(8,069,371)
Cumulative losses from operating limited partnerships	(5,113,931)		(7,228,372)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(6,069)		(38,698)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A).	(288,550)		(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).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,642,674)		(2,231,532)
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	6,843,156		8,069,371
Other	(194,626)		(187,689)
Equity per operating limited partnerships' combined financial statements	4,711,237	4,711,237	5,322,902	5,322,902
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	10,781,284		18,025,083
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(5,084)		(30,252)
Cumulative impairment loss in investments in operating limited partnerships	(5,230,309)		(9,244,266)
Cumulative losses from operating limited partnerships	(5,545,891)		(8,750,565)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(3,423,568)		(3,920,392)
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	5,230,309		9,244,266
Other	(24,491)		3,660
Equity per operating limited partnerships' combined financial statements	1,860,267	1,860,267	5,405,551	5,405,551
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	12,307,640		13,848,638
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(100,055)		(116,200)
Cumulative impairment loss in investments in operating limited partnerships	(6,862,772)		(7,264,883)
Cumulative losses from operating limited partnerships	(5,344,813)		(6,467,555)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		(14,791)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(2,019,997)		(2,224,599)
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	6,862,772		7,264,883
Other	(126,915)		(123,183)
Equity per operating limited partnerships' combined financial statements	4,717,230	4,717,230	4,903,680	4,903,680
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	16,058,621		16,191,586
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	(7,809,397)		(7,792,558)
Cumulative losses from operating limited partnerships	(8,046,700)		(8,196,504)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(155,365)		(155,365)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(7,434,593)		(6,493,889)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	289,911		289,911
Cumulative impairment loss in investments in operating limited partnerships	7,809,397		7,792,558
Other	(109,071)		(99,062)
Equity per operating limited partnerships' combined financial statements	400,279	400,279	1,334,153	1,334,153
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	17,940,834		18,852,167
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(515,435)		(531,129)
Cumulative impairment loss in investments in operating limited partnerships	(10,253,381)		(10,557,104)
Cumulative losses from operating limited partnerships	(7,172,018)		(7,763,934)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(4,229,837)		(4,030,703)
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	10,253,381		10,557,104
Other	(209,729)		(381,673)
Equity per operating limited partnerships' combined financial statements	5,873,276	5,873,276	6,204,189	6,204,189
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	10,069,655		15,245,900
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	(4,561,508)		(7,444,160)
Cumulative losses from operating limited partnerships	(5,283,389)		(7,576,982)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(3,894,615)		(4,373,718)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	74,689		279,219
Cumulative impairment loss in investments in operating limited partnerships	4,561,508		7,444,160
Other	(106,547)		(96,276)
Equity per operating limited partnerships' combined financial statements	635,035	635,035	3,253,385	3,253,385
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	16,293,231		19,336,992
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(25,813)		(53,094)
Cumulative impairment loss in investments in operating limited partnerships	(9,078,021)		(10,641,244)
Cumulative losses from operating limited partnerships	(7,189,397)		(8,642,654)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(16,841)		(25,172)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(2,222,136)		(2,158,206)
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A).	47,439		78,811
Cumulative impairment loss in investments in operating limited partnerships	9,078,021		10,641,244
Other	(111,940)		(180,236)
Equity per operating limited partnerships' combined financial statements	6,774,543	6,774,543	8,356,441	8,356,441
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	16,713,252		17,319,216
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(50,099)		(58,012)
Cumulative impairment loss in investments in operating limited partnerships	(6,847,483)		(7,024,673)
Cumulative losses from operating limited partnerships	(9,815,670)		(10,236,531)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(33,807)		(33,807)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(3,234,895)		(2,647,711)
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	6,847,483		7,024,673
Other	(294,216)		(270,738)
Equity per operating limited partnerships' combined financial statements	3,285,614	3,285,614	4,073,466	4,073,466
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	16,067,004		19,462,135
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(20,956)		(111,750)
Cumulative impairment loss in investments in operating limited partnerships	(7,195,970)		(10,714,201)
Cumulative losses from operating limited partnerships	(8,850,078)		(8,636,184)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(76,678)		(409,845)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(3,747,535)		(2,985,744)
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	7,195,970		10,714,201
Other	(17,777)		141,234
Equity per operating limited partnerships' combined financial statements	3,373,992	3,373,992	7,479,858	7,479,858
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	23,300,481		26,617,048
Acquisition costs of operating limited partnerships	0		0
Cumulative distributions from operating limited partnerships	(271,984)		(353,944)
Cumulative impairment loss in investments in operating limited partnerships	(10,917,292)		(13,508,694)
Cumulative losses from operating limited partnerships	(12,111,205)		(12,754,410)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(121,319)		(121,319)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(3,960,406)		(3,046,309)
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	10,917,292		13,508,694
Other	(21,080)		179,574
Equity per operating limited partnerships' combined financial statements	6,814,487	6,814,487	10,520,640	10,520,640
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	(6,523,727)		(6,482,162)
Cumulative losses from operating limited partnerships	(9,172,348)		(9,213,913)
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, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	0		0
The Fund has recorded acquisition costs at March 31, 2016 and 2015 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).	(4,381,035)		(3,768,065)
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	6,523,727		6,482,162
Other	(64,791)		(46,681)
Equity per operating limited partnerships' combined financial statements	2,077,901	2,077,901	2,667,416	2,667,416
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	(320,692)		(313,429)
Cumulative impairment loss in investments in operating limited partnerships	(16,411,048)		(15,650,905)
Cumulative losses from operating limited partnerships	(8,975,175)		(8,904,476)
Investments in operating limited partnerships per balance sheet	0		838,105
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(129,725)		(129,725)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,542,238)		(868,202)
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	16,411,048		15,650,905
Other	(103,424)		(58,263)
Equity per operating limited partnerships' combined financial statements	14,658,970	14,658,970	15,456,129	15,456,129
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	(203,082)		(199,493)
Cumulative impairment loss in investments in operating limited partnerships	(13,830,179)		(13,027,675)
Cumulative losses from operating limited partnerships	(8,289,805)		(8,135,285)
Investments in operating limited partnerships per balance sheet	0		960,613
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2016 and 2015 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2015 and 2014 (see note A).	(7,189)		(7,189)
The Fund has recorded acquisition costs at March 31, 2016 and 2015 which have not been recorded in the net assets of the operating limited partnerships (see note A).	0		0
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A).	0		0
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A).	(1,000,731)		(335,662)
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	13,830,179		13,027,675
Other	(2,630)		18,204
Equity per operating limited partnerships' combined financial statements	$ 12,824,223	$ 12,824,223	$ 13,668,235	$ 13,668,235

INVESTMENTS IN OPERATING LIMI35

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 4) - USD ($)	Mar. 31, 2016	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
ASSETS
Buildings and improvements, net of accumulated depreciation		$ 529,415,678		$ 643,136,945
Land		53,226,657		63,678,550
Other assets		66,317,024		76,114,588
Total Assets		648,959,359		782,930,083
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		457,774,123		545,481,456
Accounts payable and accrued expenses		23,355,176		25,743,415
Other liabilities		66,468,250		80,982,365
Liabilities		547,597,549		652,207,236
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	$ 83,783,188	83,783,188	$ 107,587,290	107,587,290
Other partners		17,578,622		23,135,557
Partners Capital		101,361,810		130,722,847
Liabilities and Stockholders Equity		648,959,359		782,930,083
Series Twenty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		3,332,620		3,625,211
Land		310,538		310,538
Other assets		1,186,975		1,305,760
Total Assets		4,830,133		5,241,509
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		4,827,573		4,932,946
Accounts payable and accrued expenses		110,814		145,582
Other liabilities		59,330		166,750
Liabilities		4,997,717		5,245,278
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(520,949)	(520,949)	(411,541)	(411,541)
Other partners		353,365		407,772
Partners Capital		(167,584)		(3,769)
Liabilities and Stockholders Equity		4,830,133		5,241,509
Series Twenty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		1,572,107		6,543,920
Land		183,210		1,464,660
Other assets		331,854		932,379
Total Assets		2,087,171		8,940,959
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		2,329,701		8,323,171
Accounts payable and accrued expenses		10,649		90,011
Other liabilities		38,458		2,429,437
Liabilities		2,378,808		10,842,619
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(295,435)	(295,435)	(2,424,056)	(2,424,056)
Other partners		3,798		522,396
Partners Capital		(291,637)		(1,901,660)
Liabilities and Stockholders Equity		2,087,171		8,940,959
Series Twenty Two [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		2,058,605		6,858,694
Land		426,603		782,898
Other assets		1,074,777		1,696,904
Total Assets		3,559,985		9,338,496
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		3,876,441		8,506,421
Accounts payable and accrued expenses		100,050		168,965
Other liabilities		69,420		1,209,500
Liabilities		4,045,911		9,884,886
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(571,079)	(571,079)	(1,013,018)	(1,013,018)
Other partners		85,153		466,628
Partners Capital		(485,926)		(546,390)
Liabilities and Stockholders Equity		3,559,985		9,338,496
Series Twenty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		8,270,196		14,991,634
Land		911,443		1,283,705
Other assets		3,582,210		4,500,833
Total Assets		12,763,849		20,776,172
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		7,344,377		13,062,557
Accounts payable and accrued expenses		347,926		419,421
Other liabilities		4,908,882		5,674,416
Liabilities		12,601,185		19,156,394
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	2,654,872	2,654,872	3,871,845	3,871,845
Other partners		(2,492,208)		(2,252,067)
Partners Capital		162,664		1,619,778
Liabilities and Stockholders Equity		12,763,849		20,776,172
Series Twenty Four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		3,627,508		3,832,071
Land		636,838		636,838
Other assets		653,001		639,350
Total Assets		4,917,347		5,108,259
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		5,325,953		5,408,937
Accounts payable and accrued expenses		114,929		129,339
Other liabilities		327,523		231,749
Liabilities		5,768,405		5,770,025
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(931,936)	(931,936)	(782,295)	(782,295)
Other partners		80,878		120,529
Partners Capital		(851,058)		(661,766)
Liabilities and Stockholders Equity		4,917,347		5,108,259
Series Twenty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		3,131,767		3,242,898
Land		203,400		203,400
Other assets		933,501		935,602
Total Assets		4,268,668		4,381,900
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		3,346,127		3,398,445
Accounts payable and accrued expenses		70,325		75,252
Other liabilities		26,620		28,929
Liabilities		3,443,072		3,502,626
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	979,310	979,310	1,046,884	1,046,884
Other partners		(153,714)		(167,610)
Partners Capital		825,596		879,274
Liabilities and Stockholders Equity		4,268,668		4,381,900
Series Twenty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		8,657,081		11,024,782
Land		680,110		782,964
Other assets		1,418,158		1,609,839
Total Assets		10,755,349		13,417,585
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		11,360,063		13,905,526
Accounts payable and accrued expenses		1,389,206		1,381,537
Other liabilities		1,058,361		1,204,536
Liabilities		13,807,630		16,491,599
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(2,516,740)	(2,516,740)	(2,496,727)	(2,496,727)
Other partners		(535,541)		(577,287)
Partners Capital		(3,052,281)		(3,074,014)
Liabilities and Stockholders Equity		10,755,349		13,417,585
Series Twenty Seven [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		17,241,309		18,101,607
Land		2,571,668		2,571,668
Other assets		2,384,013		2,321,795
Total Assets		22,196,990		22,995,070
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		15,287,429		15,948,349
Accounts payable and accrued expenses		508,324		575,840
Other liabilities		2,746,562		2,764,831
Liabilities		18,542,315		19,289,020
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,863,912	1,863,912	1,906,454	1,906,454
Other partners		1,790,763		1,799,596
Partners Capital		3,654,675		3,706,050
Liabilities and Stockholders Equity		22,196,990		22,995,070
Series Twenty Eight [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		7,014,398		12,132,948
Land		266,222		878,622
Other assets		744,475		1,439,956
Total Assets		8,025,095		14,451,526
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		8,538,924		13,090,094
Accounts payable and accrued expenses		328,623		388,547
Other liabilities		936,630		930,687
Liabilities		9,804,177		14,409,328
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(814,902)	(814,902)	1,290,831	1,290,831
Other partners		(964,180)		(1,248,633)
Partners Capital		(1,779,082)		42,198
Liabilities and Stockholders Equity		8,025,095		14,451,526
Series Twenty Nine [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		9,835,315		15,511,573
Land		694,245		971,827
Other assets		1,439,626		1,705,197
Total Assets		11,969,186		18,188,597
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		7,052,254		12,646,411
Accounts payable and accrued expenses		966,993		1,087,589
Other liabilities		1,675,171		2,769,167
Liabilities		9,694,418		16,503,167
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,912,639	1,912,639	390,272	390,272
Other partners		362,129		1,295,158
Partners Capital		2,274,768		1,685,430
Liabilities and Stockholders Equity		11,969,186		18,188,597
Series Thirty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		7,036,190		14,314,945
Land		415,348		900,248
Other assets		725,493		1,466,368
Total Assets		8,177,031		16,681,561
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		7,370,572		10,346,223
Accounts payable and accrued expenses		310,357		998,836
Other liabilities		666,265		1,828,521
Liabilities		8,347,194		13,173,580
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	(78,853)	(78,853)	1,727,888	1,727,888
Other partners		(91,310)		1,780,093
Partners Capital		(170,163)		3,507,981
Liabilities and Stockholders Equity		8,177,031		16,681,561
Series Thirty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		16,497,019		21,655,860
Land		1,102,473		1,740,577
Other assets		2,515,292		3,030,456
Total Assets		20,114,784		26,426,893
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		16,249,514		20,062,618
Accounts payable and accrued expenses		661,063		613,701
Other liabilities		568,549		1,077,309
Liabilities		17,479,126		21,753,628
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	2,292,214	2,292,214	5,184,747	5,184,747
Other partners		343,444		(511,482)
Partners Capital		2,635,658		4,673,265
Liabilities and Stockholders Equity		20,114,784		26,426,893
Series Thirty Two [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		20,224,966		25,918,816
Land		1,360,852		1,976,640
Other assets		2,411,015		3,049,127
Total Assets		23,996,833		30,944,583
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		10,787,090		18,852,353
Accounts payable and accrued expenses		2,769,726		2,727,780
Other liabilities		1,094,844		1,827,768
Liabilities		14,651,660		23,407,901
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	7,264,546	7,264,546	5,095,596	5,095,596
Other partners		2,080,627		2,441,086
Partners Capital		9,345,173		7,536,682
Liabilities and Stockholders Equity		23,996,833		30,944,583
Series Thirty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		15,649,517		18,707,898
Land		1,328,537		1,715,582
Other assets		1,467,582		1,581,953
Total Assets		18,445,636		22,005,433
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		7,137,297		9,868,952
Accounts payable and accrued expenses		671,157		528,672
Other liabilities		894,554		981,258
Liabilities		8,703,008		11,378,882
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	4,538,535	4,538,535	5,554,365	5,554,365
Other partners		5,204,093		5,072,186
Partners Capital		9,742,628		10,626,551
Liabilities and Stockholders Equity		18,445,636		22,005,433
Series Thirty Four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		10,453,950		14,281,390
Land		1,133,280		1,414,016
Other assets		1,991,614		2,002,710
Total Assets		13,578,844		17,698,116
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		7,233,483		8,731,816
Accounts payable and accrued expenses		254,244		459,165
Other liabilities		1,250,258		3,023,947
Liabilities		8,737,985		12,214,928
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	4,711,237	4,711,237	5,322,902	5,322,902
Other partners		129,622		160,286
Partners Capital		4,840,859		5,483,188
Liabilities and Stockholders Equity		13,578,844		17,698,116
Series Thirty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		20,625,675		29,065,571
Land		2,695,102		3,257,482
Other assets		2,613,971		3,087,417
Total Assets		25,934,748		35,410,470
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		15,676,104		19,034,538
Accounts payable and accrued expenses		399,861		1,138,581
Other liabilities		6,129,396		7,681,564
Liabilities		22,205,361		27,854,683
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	1,860,267	1,860,267	5,405,551	5,405,551
Other partners		1,869,120		2,150,236
Partners Capital		3,729,387		7,555,787
Liabilities and Stockholders Equity		25,934,748		35,410,470
Series Thirty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		17,723,639		21,881,907
Land		1,833,180		2,013,180
Other assets		2,466,948		3,134,697
Total Assets		22,023,767		27,029,784
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		12,638,012		16,606,099
Accounts payable and accrued expenses		1,971,020		1,885,310
Other liabilities		502,961		698,641
Liabilities		15,111,993		19,190,050
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	4,717,230	4,717,230	4,903,680	4,903,680
Other partners		2,194,544		2,936,054
Partners Capital		6,911,774		7,839,734
Liabilities and Stockholders Equity		22,023,767		27,029,784
Series Thirty Seven [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		21,832,900		23,225,624
Land		1,625,738		1,625,738
Other assets		2,111,926		2,122,745
Total Assets		25,570,564		26,974,107
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		17,549,703		18,102,339
Accounts payable and accrued expenses		2,360,796		2,242,617
Other liabilities		6,332,846		5,906,849
Liabilities		26,243,345		26,251,805
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	400,279	400,279	1,334,153	1,334,153
Other partners		(1,073,060)		(611,851)
Partners Capital		(672,781)		722,302
Liabilities and Stockholders Equity		25,570,564		26,974,107
Series Thirty Eight [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		17,129,023		20,086,965
Land		1,519,206		1,581,706
Other assets		1,991,354		2,310,351
Total Assets		20,639,583		23,979,022
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		13,819,417		16,380,916
Accounts payable and accrued expenses		250,053		226,126
Other liabilities		2,874,467		2,851,697
Liabilities		16,943,937		19,458,739
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	5,873,276	5,873,276	6,204,189	6,204,189
Other partners		(2,177,630)		(1,683,906)
Partners Capital		3,695,646		4,520,283
Liabilities and Stockholders Equity		20,639,583		23,979,022
Series Thirty Nine [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		10,554,350		16,091,929
Land		1,061,888		1,238,488
Other assets		1,179,735		1,849,657
Total Assets		12,795,973		19,180,074
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		10,114,858		12,920,594
Accounts payable and accrued expenses		222,241		328,139
Other liabilities		2,335,993		3,036,787
Liabilities		12,673,092		16,285,520
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	635,035	635,035	3,253,385	3,253,385
Other partners		(512,154)		(358,831)
Partners Capital		122,881		2,894,554
Liabilities and Stockholders Equity		12,795,973		19,180,074
Series Forty [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		44,047,875		49,669,979
Land		4,690,941		5,081,041
Other assets		3,736,506		4,338,332
Total Assets		52,475,322		59,089,352
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		39,778,652		44,624,113
Accounts payable and accrued expenses		1,618,018		1,510,347
Other liabilities		4,687,420		5,714,179
Liabilities		46,084,090		51,848,639
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	6,774,543	6,774,543	8,356,441	8,356,441
Other partners		(383,311)		(1,115,728)
Partners Capital		6,391,232		7,240,713
Liabilities and Stockholders Equity		52,475,322		59,089,352
Series Forty One [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		56,126,204		60,088,438
Land		7,583,381		7,916,005
Other assets		6,160,084		6,109,616
Total Assets		69,869,669		74,114,059
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		55,916,451		58,323,909
Accounts payable and accrued expenses		1,636,364		1,502,484
Other liabilities		3,729,671		4,420,076
Liabilities		61,282,486		64,246,469
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	3,285,614	3,285,614	4,073,466	4,073,466
Other partners		5,301,569		5,794,124
Partners Capital		8,587,183		9,867,590
Liabilities and Stockholders Equity		69,869,669		74,114,059
Series Forty Two [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		40,671,186		50,330,678
Land		5,877,411		6,817,765
Other assets		4,492,349		5,917,513
Total Assets		51,040,946		63,065,956
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		36,161,415		44,002,008
Accounts payable and accrued expenses		2,534,425		2,864,402
Other liabilities		3,819,627		4,190,623
Liabilities		42,515,467		51,057,033
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	3,373,992	3,373,992	7,479,858	7,479,858
Other partners		5,151,487		4,529,065
Partners Capital		8,525,479		12,008,923
Liabilities and Stockholders Equity		51,040,946		63,065,956
Series Forty Three [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		43,756,712		54,324,753
Land		4,306,232		6,704,151
Other assets		4,165,140		5,091,670
Total Assets		52,228,084		66,120,574
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		37,823,234		46,572,599
Accounts payable and accrued expenses		1,260,622		1,825,301
Other liabilities		4,929,604		5,807,116
Liabilities		44,013,460		54,205,016
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	6,814,487	6,814,487	10,520,640	10,520,640
Other partners		1,400,137		1,394,918
Partners Capital		8,214,624		11,915,558
Liabilities and Stockholders Equity		52,228,084		66,120,574
Series Forty Four [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		36,930,412		38,754,799
Land		3,130,916		3,130,916
Other assets		4,122,248		3,719,161
Total Assets		44,183,576		45,604,876
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		40,047,937		40,439,227
Accounts payable and accrued expenses		679,030		760,173
Other liabilities		6,225,735		6,223,095
Liabilities		46,952,702		47,422,495
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	2,077,901	2,077,901	2,667,416	2,667,416
Other partners		(4,847,027)		(4,485,035)
Partners Capital		(2,769,126)		(1,817,619)
Liabilities and Stockholders Equity		44,183,576		45,604,876
Series Forty Five [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		47,639,086		49,851,218
Land		4,314,836		4,314,836
Other assets		6,771,223		6,456,454
Total Assets		58,725,145		60,622,508
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		36,009,724		36,837,677
Accounts payable and accrued expenses		1,383,333		1,224,404
Other liabilities		5,238,485		5,049,307
Liabilities		42,631,542		43,111,388
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	14,658,970	14,658,970	15,456,129	15,456,129
Other partners		1,434,633		2,054,991
Partners Capital		16,093,603		17,511,120
Liabilities and Stockholders Equity		58,725,145		60,622,508
Series Forty Six [Member]
ASSETS
Buildings and improvements, net of accumulated depreciation		37,776,068		39,020,837
Land		2,363,059		2,363,059
Other assets		3,645,954		3,758,746
Total Assets		43,785,081		45,142,642
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)
Mortgages and construction loans payable		24,171,818		24,552,618
Accounts payable and accrued expenses		425,027		445,294
Other liabilities		3,340,618		3,253,626
Liabilities		27,937,463		28,251,538
PARTNERS' CAPITAL (DEFICIT)
Boston Capital Tax Credit Fund IV L.P.	$ 12,824,223	12,824,223	$ 13,668,235	13,668,235
Other partners		3,023,395		3,222,869
Partners Capital		15,847,618		16,891,104
Liabilities and Stockholders Equity		$ 43,785,081		$ 45,142,642

INVESTMENTS IN OPERATING LIMI36

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 5) - USD ($)	12 Months Ended
	Dec. 31, 2015		Dec. 31, 2014
Revenue
Rent	$ 111,776,843		$ 133,809,671
Interest and other	4,528,841		5,092,623
Operating Partnerships Revenues	116,305,684		138,902,294
Expenses
Interest	22,696,497		28,620,800
Depreciation and amortization	30,995,689		36,149,060
Taxes and insurance	14,155,041		16,948,203
Repairs and maintenance	23,031,379		25,528,297
Operating expenses	38,937,669		48,235,197
Impairment loss	0		0
Other expenses	2,310,183		2,884,680
Operating Partnerships Total Expenses	132,126,458		158,366,237
NET INCOME (LOSS)	(15,820,774)		(19,463,943)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(11,941,106)	[1]	(14,509,277)	[2]
Net income (loss) allocated to other partners	(3,879,668)		(4,954,666)
Series Twenty [Member]
Revenue
Rent	1,185,836		1,217,816
Interest and other	47,917		48,847
Operating Partnerships Revenues	1,233,753		1,266,663
Expenses
Interest	103,823		115,541
Depreciation and amortization	319,299		319,062
Taxes and insurance	133,186		138,980
Repairs and maintenance	340,694		320,889
Operating expenses	484,527		470,123
Impairment loss	0		0
Other expenses	16,039		9,439
Operating Partnerships Total Expenses	1,397,568		1,374,034
NET INCOME (LOSS)	(163,815)		(107,371)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(109,408)	[1]	(71,803)	[2]
Net income (loss) allocated to other partners	(54,407)		(35,568)
Series Twenty One [Member]
Revenue
Rent	501,207		1,867,952
Interest and other	3,473		7,857
Operating Partnerships Revenues	504,680		1,875,809
Expenses
Interest	42,173		490,826
Depreciation and amortization	83,029		318,863
Taxes and insurance	65,006		191,753
Repairs and maintenance	108,441		263,021
Operating expenses	185,059		520,312
Impairment loss	0		0
Other expenses	0		98,655
Operating Partnerships Total Expenses	483,708		1,883,430
NET INCOME (LOSS)	20,972		(7,621)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	0	[1]	(28,188)	[2]
Net income (loss) allocated to other partners	20,972		20,567
Series Twenty Two [Member]
Revenue
Rent	779,764		1,919,368
Interest and other	43,150		62,291
Operating Partnerships Revenues	822,914		1,981,659
Expenses
Interest	72,934		313,777
Depreciation and amortization	179,088		444,060
Taxes and insurance	119,915		322,692
Repairs and maintenance	237,302		453,646
Operating expenses	285,458		637,044
Impairment loss	0		0
Other expenses	13,232		66,694
Operating Partnerships Total Expenses	907,929		2,237,913
NET INCOME (LOSS)	(85,015)		(256,254)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(57,309)	[1]	(209,033)	[2]
Net income (loss) allocated to other partners	(27,706)		(47,221)
Series Twenty Three [Member]
Revenue
Rent	2,536,702		4,026,811
Interest and other	89,120		131,358
Operating Partnerships Revenues	2,625,822		4,158,169
Expenses
Interest	275,105		595,453
Depreciation and amortization	982,215		998,721
Taxes and insurance	392,801		584,252
Repairs and maintenance	502,492		901,765
Operating expenses	1,088,431		1,486,530
Impairment loss	0		0
Other expenses	39,202		73,654
Operating Partnerships Total Expenses	3,280,246		4,640,375
NET INCOME (LOSS)	(654,424)		(482,206)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(372,667)	[1]	(91,241)	[2]
Net income (loss) allocated to other partners	(281,757)		(390,965)
Series Twenty Four [Member]
Revenue
Rent	1,202,358		1,185,807
Interest and other	23,919		21,856
Operating Partnerships Revenues	1,226,277		1,207,663
Expenses
Interest	121,338		133,847
Depreciation and amortization	351,255		354,174
Taxes and insurance	121,189		121,745
Repairs and maintenance	312,955		297,226
Operating expenses	474,834		498,805
Impairment loss	0		0
Other expenses	20,286		11,000
Operating Partnerships Total Expenses	1,401,857		1,416,797
NET INCOME (LOSS)	(175,580)		(209,134)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(146,078)	[1]	(175,016)	[2]
Net income (loss) allocated to other partners	(29,502)		(34,118)
Series Twenty Five [Member]
Revenue
Rent	869,428		855,551
Interest and other	32,201		20,571
Operating Partnerships Revenues	901,629		876,122
Expenses
Interest	84,140		87,463
Depreciation and amortization	170,873		164,447
Taxes and insurance	98,899		100,077
Repairs and maintenance	206,013		173,689
Operating expenses	350,467		341,298
Impairment loss	0		0
Other expenses	8,889		10,814
Operating Partnerships Total Expenses	919,281		877,788
NET INCOME (LOSS)	(17,652)		(1,666)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(70,287)	[1]	(51,562)	[2]
Net income (loss) allocated to other partners	52,635		49,896
Series Twenty Six [Member]
Revenue
Rent	2,376,345		2,669,145
Interest and other	59,021		84,503
Operating Partnerships Revenues	2,435,366		2,753,648
Expenses
Interest	374,082		428,375
Depreciation and amortization	618,827		697,838
Taxes and insurance	341,777		372,572
Repairs and maintenance	640,467		815,668
Operating expenses	896,421		1,060,538
Impairment loss	0		0
Other expenses	15,500		15,500
Operating Partnerships Total Expenses	2,887,074		3,390,491
NET INCOME (LOSS)	(451,708)		(636,843)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(461,073)	[1]	(600,059)	[2]
Net income (loss) allocated to other partners	9,365		(36,784)
Series Twenty Seven [Member]
Revenue
Rent	4,652,943		4,469,724
Interest and other	43,508		53,695
Operating Partnerships Revenues	4,696,451		4,523,419
Expenses
Interest	874,561		929,956
Depreciation and amortization	916,029		924,307
Taxes and insurance	602,180		529,607
Repairs and maintenance	825,870		815,165
Operating expenses	1,405,937		1,336,544
Impairment loss	0		0
Other expenses	48,712		45,967
Operating Partnerships Total Expenses	4,673,289		4,581,546
NET INCOME (LOSS)	23,162		(58,127)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(226,075)	[1]	(259,374)	[2]
Net income (loss) allocated to other partners	249,237		201,247
Series Twenty Eight [Member]
Revenue
Rent	1,621,261		3,183,563
Interest and other	34,516		71,396
Operating Partnerships Revenues	1,655,777		3,254,959
Expenses
Interest	171,663		463,092
Depreciation and amortization	503,916		939,289
Taxes and insurance	198,050		391,411
Repairs and maintenance	381,359		533,271
Operating expenses	912,589		1,418,059
Impairment loss	0		0
Other expenses	0		9,800
Operating Partnerships Total Expenses	2,167,577		3,754,922
NET INCOME (LOSS)	(511,800)		(499,963)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(533,920)	[1]	(540,340)
Net income (loss) allocated to other partners	22,120		40,377
Series Twenty Nine [Member]
Revenue
Rent	1,976,028		2,898,160
Interest and other	182,610		197,710
Operating Partnerships Revenues	2,158,638		3,095,870
Expenses
Interest	457,017		817,904
Depreciation and amortization	535,120		721,976
Taxes and insurance	321,634		428,456
Repairs and maintenance	433,100		572,581
Operating expenses	843,779		1,156,241
Impairment loss	0		0
Other expenses	27,700		36,460
Operating Partnerships Total Expenses	2,618,350		3,733,618
NET INCOME (LOSS)	(459,712)		(637,748)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(442,926)	[1]	(594,731)
Net income (loss) allocated to other partners	(16,786)		(43,017)
Series Thirty [Member]
Revenue
Rent	1,493,470		3,714,407
Interest and other	143,545		72,038
Operating Partnerships Revenues	1,637,015		3,786,445
Expenses
Interest	165,357		372,442
Depreciation and amortization	405,307		791,658
Taxes and insurance	200,403		449,833
Repairs and maintenance	364,975		630,308
Operating expenses	696,234		2,111,960
Impairment loss	0		0
Other expenses	6,747		18,054
Operating Partnerships Total Expenses	1,839,023		4,374,255
NET INCOME (LOSS)	(202,008)		(587,810)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(174,671)	[1]	(378,697)
Net income (loss) allocated to other partners	(27,337)		(209,113)
Series Thirty One [Member]
Revenue
Rent	3,857,615		5,626,027
Interest and other	136,085		127,941
Operating Partnerships Revenues	3,993,700		5,753,968
Expenses
Interest	346,210		626,969
Depreciation and amortization	1,077,795		1,302,626
Taxes and insurance	606,394		858,669
Repairs and maintenance	710,461		1,087,384
Operating expenses	1,763,442		2,430,076
Impairment loss	0		0
Other expenses	21,482		24,182
Operating Partnerships Total Expenses	4,525,784		6,329,906
NET INCOME (LOSS)	(532,084)		(575,938)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(551,230)	[1]	(621,755)	[2]
Net income (loss) allocated to other partners	19,146		45,817
Series Thirty Two [Member]
Revenue
Rent	3,937,997		5,204,561
Interest and other	522,343		164,924
Operating Partnerships Revenues	4,460,340		5,369,485
Expenses
Interest	679,912		1,156,200
Depreciation and amortization	1,225,244		1,794,269
Taxes and insurance	491,697		660,910
Repairs and maintenance	756,911		873,026
Operating expenses	1,518,818		1,939,605
Impairment loss	0		0
Other expenses	280,517		312,489
Operating Partnerships Total Expenses	4,953,099		6,736,499
NET INCOME (LOSS)	(492,759)		(1,367,014)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(513,975)	[1]	(1,317,109)	[2]
Net income (loss) allocated to other partners	21,216		(49,905)
Series Thirty Three [Member]
Revenue
Rent	2,587,763		3,425,638
Interest and other	90,053		126,626
Operating Partnerships Revenues	2,677,816		3,552,264
Expenses
Interest	446,506		663,809
Depreciation and amortization	726,280		992,997
Taxes and insurance	343,569		397,900
Repairs and maintenance	491,833		508,567
Operating expenses	1,017,937		1,385,183
Impairment loss	0		0
Other expenses	106,005		140,488
Operating Partnerships Total Expenses	3,132,130		4,088,944
NET INCOME (LOSS)	(454,314)		(536,680)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(250,938)	[1]	(326,229)	[2]
Net income (loss) allocated to other partners	(203,376)		(210,451)
Series Thirty Four [Member]
Revenue
Rent	2,461,028		3,177,735
Interest and other	71,256		202,682
Operating Partnerships Revenues	2,532,284		3,380,417
Expenses
Interest	391,137		539,486
Depreciation and amortization	647,172		865,727
Taxes and insurance	335,716		411,480
Repairs and maintenance	487,407		553,851
Operating expenses	1,000,614		1,331,549
Impairment loss	0		0
Other expenses	10,300		10,300
Operating Partnerships Total Expenses	2,872,346		3,712,393
NET INCOME (LOSS)	(340,062)		(331,976)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(360,810)	[1]	(402,243)	[2]
Net income (loss) allocated to other partners	20,748		70,267
Series Thirty Five [Member]
Revenue
Rent	5,117,009		6,331,295
Interest and other	187,870		271,268
Operating Partnerships Revenues	5,304,879		6,602,563
Expenses
Interest	1,128,100		1,367,800
Depreciation and amortization	1,617,552		1,873,876
Taxes and insurance	637,437		918,116
Repairs and maintenance	780,180		1,073,685
Operating expenses	1,725,195		2,195,830
Impairment loss	0		0
Other expenses	63,200		98,918
Operating Partnerships Total Expenses	5,951,664		7,528,225
NET INCOME (LOSS)	(646,785)		(925,662)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(403,942)		(579,167)	[2]
Net income (loss) allocated to other partners	(242,843)		(346,495)
Series Thirty Six [Member]
Revenue
Rent	3,882,110		4,831,977
Interest and other	100,935		213,639
Operating Partnerships Revenues	3,983,045		5,045,616
Expenses
Interest	716,386		938,402
Depreciation and amortization	1,292,043		1,534,818
Taxes and insurance	563,732		692,211
Repairs and maintenance	591,114		882,040
Operating expenses	1,502,446		1,810,123
Impairment loss	0		0
Other expenses	80,836		157,147
Operating Partnerships Total Expenses	4,746,557		6,014,741
NET INCOME (LOSS)	(763,512)		(969,125)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(381,014)	[1]	(567,327)	[2]
Net income (loss) allocated to other partners	(382,498)		(401,798)
Series Thirty Seven [Member]
Revenue
Rent	4,887,918		4,713,775
Interest and other	224,158		197,977
Operating Partnerships Revenues	5,112,076		4,911,752
Expenses
Interest	979,187		1,034,694
Depreciation and amortization	1,536,522		1,521,527
Taxes and insurance	762,488		805,387
Repairs and maintenance	948,457		857,626
Operating expenses	2,099,524		2,251,017
Impairment loss	0		0
Other expenses	120,646		159,590
Operating Partnerships Total Expenses	6,446,824		6,629,841
NET INCOME (LOSS)	(1,334,748)		(1,718,089)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(973,078)	[1]	(1,274,223)	[2]
Net income (loss) allocated to other partners	(361,670)		(443,866)
Series Thirty Eight [Member]
Revenue
Rent	4,461,135		4,779,926
Interest and other	168,050		179,331
Operating Partnerships Revenues	4,629,185		4,959,257
Expenses
Interest	870,411		918,655
Depreciation and amortization	1,082,815		1,183,265
Taxes and insurance	530,136		572,145
Repairs and maintenance	915,337		956,683
Operating expenses	1,760,555		1,804,257
Impairment loss	0		0
Other expenses	85,767		91,774
Operating Partnerships Total Expenses	5,245,021		5,526,779
NET INCOME (LOSS)	(615,836)		(567,522)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(401,471)	[1]	(403,406)	[2]
Net income (loss) allocated to other partners	(214,365)		(164,116)
Series Thirty Nine [Member]
Revenue
Rent	2,910,257		3,734,564
Interest and other	141,742		234,097
Operating Partnerships Revenues	3,051,999		3,968,661
Expenses
Interest	586,862		745,647
Depreciation and amortization	688,543		1,020,047
Taxes and insurance	301,988		462,005
Repairs and maintenance	599,784		680,957
Operating expenses	1,261,653		1,614,834
Impairment loss	0		0
Other expenses	106,939		128,784
Operating Partnerships Total Expenses	3,545,769		4,652,274
NET INCOME (LOSS)	(493,770)		(683,613)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(283,760)	[1]	(503,080)	[2]
Net income (loss) allocated to other partners	(210,010)		(180,533)
Series Forty [Member]
Revenue
Rent	8,988,443		9,878,718
Interest and other	274,699		447,725
Operating Partnerships Revenues	9,263,142		10,326,443
Expenses
Interest	2,623,328		3,028,343
Depreciation and amortization	2,297,137		2,582,120
Taxes and insurance	1,278,199		1,458,206
Repairs and maintenance	1,459,904		1,694,802
Operating expenses	2,139,931		2,771,878
Impairment loss	0		0
Other expenses	88,325		120,338
Operating Partnerships Total Expenses	9,886,824		11,655,687
NET INCOME (LOSS)	(623,682)		(1,329,244)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(485,428)	[1]	(795,406)	[2]
Net income (loss) allocated to other partners	(138,254)		(533,838)
Series Forty One [Member]
Revenue
Rent	12,011,209		12,178,082
Interest and other	362,739		455,280
Operating Partnerships Revenues	12,373,948		12,633,362
Expenses
Interest	3,198,557		3,421,146
Depreciation and amortization	2,904,618		2,994,036
Taxes and insurance	1,530,747		1,542,802
Repairs and maintenance	2,347,072		2,102,021
Operating expenses	2,864,489		3,274,025
Impairment loss	0		0
Other expenses	331,540		335,957
Operating Partnerships Total Expenses	13,177,023		13,669,987
NET INCOME (LOSS)	(803,075)		(1,036,625)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(652,535)	[1]	(556,039)	[2]
Net income (loss) allocated to other partners	(150,540)		(480,586)
Series Forty Two [Member]
Revenue
Rent	7,616,395		10,209,179
Interest and other	436,587		332,895
Operating Partnerships Revenues	8,052,982		10,542,074
Expenses
Interest	1,728,329		2,332,402
Depreciation and amortization	2,165,627		2,679,560
Taxes and insurance	935,026		1,103,980
Repairs and maintenance	2,050,409		2,048,590
Operating expenses	2,287,940		3,265,258
Impairment loss	0		0
Other expenses	303,017		339,194
Operating Partnerships Total Expenses	9,470,348		11,768,984
NET INCOME (LOSS)	(1,417,366)		(1,226,910)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(820,041)	[1]	(896,588)	[2]
Net income (loss) allocated to other partners	(597,325)		(330,322)
Series Forty Three [Member]
Revenue
Rent	7,586,036		10,072,737
Interest and other	410,256		452,855
Operating Partnerships Revenues	7,996,292		10,525,592
Expenses
Interest	1,466,381		2,221,745
Depreciation and amortization	2,577,315		3,030,459
Taxes and insurance	820,521		1,042,600
Repairs and maintenance	1,888,325		1,973,044
Operating expenses	2,921,473		3,561,520
Impairment loss	0		0
Other expenses	83,350		148,173
Operating Partnerships Total Expenses	9,757,365		11,977,541
NET INCOME (LOSS)	(1,761,073)		(1,451,949)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(980,275)	[1]	(693,868)	[2]
Net income (loss) allocated to other partners	(780,798)		(758,081)
Series Forty Four [Member]
Revenue
Rent	7,672,594		7,520,393
Interest and other	301,391		318,360
Operating Partnerships Revenues	7,973,985		7,838,753
Expenses
Interest	2,015,917		2,132,113
Depreciation and amortization	2,052,878		2,046,094
Taxes and insurance	560,059		579,704
Repairs and maintenance	1,587,593		1,352,833
Operating expenses	2,450,076		2,509,667
Impairment loss	0		0
Other expenses	102,792		85,953
Operating Partnerships Total Expenses	8,769,315		8,706,364
NET INCOME (LOSS)	(795,330)		(867,611)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(612,970)	[1]	(645,418)	[2]
Net income (loss) allocated to other partners	(182,360)		(222,193)
Series Forty Five [Member]
Revenue
Rent	8,630,960		8,302,134
Interest and other	182,275		322,843
Operating Partnerships Revenues	8,813,235		8,624,977
Expenses
Interest	1,399,484		1,477,829
Depreciation and amortization	2,530,687		2,523,338
Taxes and insurance	1,056,860		1,002,510
Repairs and maintenance	1,864,206		1,991,497
Operating expenses	2,954,780		3,012,417
Impairment loss	0		0
Other expenses	237,084		214,116
Operating Partnerships Total Expenses	10,043,101		10,221,707
NET INCOME (LOSS)	(1,229,866)		(1,596,730)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(843,380)	[1]	(912,947)	[2]
Net income (loss) allocated to other partners	(386,486)		(683,783)
Series Forty Six [Member]
Revenue
Rent	5,973,032		5,814,626
Interest and other	215,422		272,058
Operating Partnerships Revenues	6,188,454		6,086,684
Expenses
Interest	1,377,597		1,266,884
Depreciation and amortization	1,508,503		1,529,906
Taxes and insurance	805,432		808,200
Repairs and maintenance	1,198,718		1,114,462
Operating expenses	2,045,060		2,040,504
Impairment loss	0		0
Other expenses	92,076		121,240
Operating Partnerships Total Expenses	7,027,386		6,881,196
NET INCOME (LOSS)	(838,932)		(794,512)
Net income (loss) allocated to Boston Capital Tax Credit Fund IV L.P.	(831,845)	[1]	(1,014,428)	[2]
Net income (loss) allocated to other partners	$ (7,087)		$ 219,916
[1]	Amounts include $109,408, $0, $57,309, $372,667, $146,078, $70,287, $461,073, $226,075, $533,920, $442,926, $174,671, $551,230, $513,975, $250,938, $360,810, $403,942, $381,014, $973,078, $401,471, $283,760, $485,428, $652,535, $820,041, $980,275, $612,970, $674,036 and $677,325 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 $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.

INVESTMENTS IN OPERATING LIMI37

INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details Textual) - USD ($)	12 Months Ended
	Dec. 31, 2015	Mar. 31, 2015	Dec. 31, 2014
Series Twenty [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	$ 109,408		$ 71,803
Series Twenty One [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	0		28,188
Series Twenty Two [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	57,309		209,033
Write Off Of Capital Contribution Payable		$ 9,352
Series Twenty Three [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	372,667		91,241
Series Twenty Four [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	146,078		175,016
Fund Receivable		80,040
Series Twenty Five [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	70,287		51,562
Series Twenty Six [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	461,073		600,059
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	226,075		259,374
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	533,920		540,340
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	442,926		594,731
Series Thirty [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	174,671		378,697
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	551,230		621,755
Series Thirty Two [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	513,975		1,317,109
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	250,938		326,229
Series Thirty Four [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	360,810		402,243
Series Thirty Five [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	403,942		579,167
Series Thirty Six [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	381,014		567,327
Series Thirty Seven [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	973,078		1,274,223
Series Thirty Eight [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	401,471		403,406
Series Thirty Nine [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	283,760		503,080
Series Forty [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	485,428		795,406
Series Forty One [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	652,535		556,039
Series Forty Two [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	820,041		896,588
Fund Receivable		$ 39,960
Series Forty Three [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	980,275		666,281
Series Forty Four [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	612,970		645,418
Series Forty Five [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	674,036		673,720
Series Forty Six [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting	$ 677,325		$ 315,077

NOTES RECEIVABLE (Details)

NOTES RECEIVABLE (Details) - USD ($)	Mar. 31, 2016	Mar. 31, 2015
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) - USD ($)	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
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 S40

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Details) - USD ($)	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	$ 10,666,816	$ 5,420,641
Operating limited partnership rents received in advance	33,570	10,037
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(1,941,869)	1,957,719
Other	21,948,565	10,047,309
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(11,617,242)	(13,543,112)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(4,565,374)	(5,944,658)
Impairment loss not recognized for tax purposes	1,464,002	2,593,629
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	(17,613,704)	(17,332,242)
Income (loss) for tax return purposes	(1,625,236)	(16,790,677)
Series Twenty [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	(66,671)	88,834
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(62,628)	16,576
Other	952	1,794,570
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(109,408)	(71,803)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(40,532)	(42,143)
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	(4,798)	(510,585)
Income (loss) for tax return purposes	(283,085)	1,275,449
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	279,798	(46,655)
Operating limited partnership rents received in advance	0	68
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	19,976	57,300
Other	1,171,340	34,967
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	0	(28,188)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(35,256)	(177,003)
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	(390,000)	(1,125)
Income (loss) for tax return purposes	1,045,858	(160,636)
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	178,017	100,765
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	9,937	(82,281)
Other	634,033	818,041
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(57,309)	(209,033)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(11,278)	(57,628)
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	(222,930)	(171,862)
Income (loss) for tax return purposes	530,470	398,002
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	168,719	430,054
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(154,401)	(343,237)
Other	573,118	1,538,015
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(372,667)	(91,241)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(74,999)	(179,565)
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	12,654	(485,931)
Income (loss) for tax return purposes	152,424	868,095
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	27,462	191,861
Operating limited partnership rents received in advance	358	(782)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	157,886	387,925
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(146,078)	(175,016)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(39,106)	(35,225)
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	51,324	(283,609)
Income (loss) for tax return purposes	51,846	85,154
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	(33,376)	1,261,858
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	50,851	87,932
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(70,287)	(51,562)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(65,924)	(75,791)
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	(14,657)	(1,310,427)
Income (loss) for tax return purposes	(133,393)	(87,990)
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	(66,471)	557,776
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	0
Other	1,509,253	(125,676)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(461,073)	(600,059)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(123,216)	(225,709)
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	(95,955)	(660,287)
Income (loss) for tax return purposes	762,538	(1,053,955)
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	(152,027)	49,734
Operating limited partnership rents received in advance	0	9,626
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(44,238)
Other	106,892	753,365
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(226,075)	(259,374)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(253,680)	(114,847)
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	(20,623)	(1,610,120)
Income (loss) for tax return purposes	(545,513)	(1,215,854)
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	1,295,112	6,008,855
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	0	(706,182)
Other	751,162	(2,404,086)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(533,920)	(540,340)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(67,191)	(81,811)
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	(1,394,145)	(6,733,186)
Income (loss) for tax return purposes	51,018	(4,456,750)
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	355,117	44,840
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(236,133)	230,779
Other	1,907,192	3,736,436
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(442,926)	(594,731)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(128,069)	(244,689)
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	(380,363)	(361,790)
Income (loss) for tax return purposes	1,074,818	2,810,845
Series Thirty [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	191,558	(935)
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(261,540)	143,019
Other	(733,450)	32,998
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(174,671)	(378,697)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(91,676)	(194,560)
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	2,962	(131,309)
Income (loss) for tax return purposes	(1,066,817)	(529,484)
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	1,144,794	2,566,425
Operating limited partnership rents received in advance	0	3,903
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(2,902,513)	(310,268)
Other	5,881,305	(998,553)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(551,230)	(621,755)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(136,785)	(377,130)
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	(1,294,196)	(2,867,783)
Income (loss) for tax return purposes	2,141,375	(2,605,161)
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	615,369	(149,466)
Operating limited partnership rents received in advance	10,480	9,964
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	85,502	194,588
Other	2,948,629	(201,893)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(513,975)	(1,317,109)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(201,736)	(208,093)
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	(878,598)	(117,871)
Income (loss) for tax return purposes	2,065,671	(1,789,880)
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	1,023,616	(32,528)
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	19,848	118,662
Other	358,642	(160,568)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(250,938)	(326,229)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(124,116)	(126,770)
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	(1,094,625)	(123,520)
Income (loss) for tax return purposes	(67,573)	(650,953)
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	316,271	359,261
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	(474,323)	176,928
Other	3,365,399	(1,485,680)
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(360,810)	(402,243)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(126,064)	(164,441)
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	(333,873)	(621,860)
Income (loss) for tax return purposes	2,386,600	(2,138,035)
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	1,374,252	(196,280)
Operating limited partnership rents received in advance	388	1,011
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	88,845	148,216
Other	(981,206)	143,386
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(403,942)	(579,167)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(131,468)	(311,392)
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	(1,587,306)	(13,707)
Income (loss) for tax return purposes	(1,640,437)	(807,933)
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	444,498	(100,022)
Operating limited partnership rents received in advance	530	(18,119)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	101,759	82,426
Other	389,350	143,779
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(381,014)	(567,327)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(110,314)	(131,187)
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	(659,104)	(117,050)
Income (loss) for tax return purposes	(214,295)	(707,500)
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	(161,074)	(157,664)
Operating limited partnership rents received in advance	1,620	5,911
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	157,320	196,940
Other	1,915,796	564,376
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(973,078)	(1,274,223)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(159,522)	(173,483)
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	(80,976)	(119,302)
Income (loss) for tax return purposes	700,086	(957,445)
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	(91,569)	(120,423)
Operating limited partnership rents received in advance	7,881	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	139,400	164,400
Other	178,787	299,285
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(401,471)	(403,406)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(354,740)	(394,067)
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	(178,037)	(82,415)
Income (loss) for tax return purposes	(699,749)	(536,626)
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	49,450	(112,061)
Operating limited partnership rents received in advance	7,879	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	93,229	134,085
Other	(1,089,112)	292,863
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(283,760)	(503,080)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(255,315)	(309,689)
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	(266,500)	(86,424)
Income (loss) for tax return purposes	(1,744,129)	(584,306)
Series Forty [Member]
Reconciliation Of Financial Statement Net Income Loss To Income Tax Return Disclosure [Line Items]
Net income (loss) for financial reporting purposes	584,797	(209,771)
Operating limited partnership rents received in advance	255	1,970
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	193,581	200,016
Other	689,192	346,713
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(485,428)	(795,406)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(211,853)	(203,812)
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	(1,904,213)	(111,529)
Income (loss) for tax return purposes	(1,133,669)	(771,819)
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	302,913	(246,035)
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	228,916	237,564
Other	617,780	564,224
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(652,535)	(556,039)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(250,072)	(302,876)
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	(631,463)	(97,417)
Income (loss) for tax return purposes	(384,461)	(400,579)
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	3,133,162	(56,734)
Operating limited partnership rents received in advance	1,603	94
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	42,892	248,290
Other	268,792	813,094
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(820,041)	(896,588)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(226,546)	(285,271)
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	(3,303,390)	(252,110)
Income (loss) for tax return purposes	(903,528)	(429,225)
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	2,323,909	(634,723)
Operating limited partnership rents received in advance	718	194
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	206,108	306,780
Other	679,343	1,366,368
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(980,275)	(666,281)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(185,336)	(338,918)
Impairment loss not recognized for tax purposes	0	268,187
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	(2,689,401)	(90,385)
Income (loss) for tax return purposes	(644,934)	211,222
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	(323,040)	(359,371)
Operating limited partnership rents received in advance	0	1,663
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	254,628	254,628
Other	69,815	112,456
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(612,970)	(645,418)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(455,768)	(487,779)
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	(8,597)	(26,918)
Income (loss) for tax return purposes	(1,075,932)	(1,150,739)
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	(1,050,682)	(1,442,530)
Operating limited partnership rents received in advance	0	0
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	283,200	283,200
Other	195,977	1,456,407
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(674,036)	(673,720)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(236,814)	(247,030)
Impairment loss not recognized for tax purposes	661,498	918,818
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	(136,780)	(277,021)
Income (loss) for tax return purposes	(957,637)	18,124
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	(1,197,088)	(2,374,424)
Operating limited partnership rents received in advance	1,858	(5,466)
Accrued partnership fund management fee not deducted (deducted) for income tax purposes	224,528	249,528
Other	330,847	136,565
Operating limited partnership losses not recognized for financial reporting purposes under equity method of accounting	(677,325)	(315,077)
Excess of tax depreciation over book depreciation on operating limited partnership assets	(467,998)	(453,749)
Impairment loss not recognized for tax purposes	802,504	1,406,624
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	(110,114)	(66,699)
Income (loss) for tax return purposes	$ (1,092,788)	$ (1,422,698)

RECONCILIATION OF FINANCIAL S41

RECONCILIATION OF FINANCIAL STATEMENT NET INCOME (LOSS) TO TAX RETURN (Details 1) - USD ($)	Mar. 31, 2016	Mar. 31, 2015
Investments In Operating Limited Partnerships For Tax Purposes and Financial Statement Purposes Disclosure [Line Items]
Investments in operating limited partnerships - tax return	$ 42,328,796	$ 55,728,106
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	72,745,706	77,225,748
Impairment loss in investment in operating limited partnerships	(161,650,983)	(188,464,989)
Historic tax credits - cumulative	978,267	978,267
Less share of loss	(447,007)	(755,788)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	46,045,221	57,087,374
Investments in operating limited partnerships - as reported	0	1,798,718
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	(1,403,428)	(1,258,685)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	988,006	878,598
Impairment loss in investment in operating limited partnerships	(409,509)	(409,509)
Historic tax credits - cumulative	570,617	570,617
Less share of loss	(62,488)	(62,488)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	316,802	281,467
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	(930,445)	(1,905,152)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	307,183	2,591,698
Impairment loss in investment in operating limited partnerships	(38,116)	(118,301)
Historic tax credits - cumulative	0	0
Less share of loss	(15,685)	(221,074)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	677,063	(347,171)
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	(1,342,882)	(1,832,001)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	866,909	1,689,653
Impairment loss in investment in operating limited partnerships	(325,787)	(1,289,080)
Historic tax credits - cumulative	223,537	223,537
Less share of loss	(7,927)	(15,621)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	586,150	1,223,512
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	1,555,007	1,497,353
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,241,388	1,281,140
Impairment loss in investment in operating limited partnerships	(4,061,633)	(5,298,843)
Historic tax credits - cumulative	0	0
Less share of loss	(7,292)	(10,974)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	1,272,530	2,531,324
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	(1,072,670)	(821,383)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,084,698	1,941,970
Impairment loss in investment in operating limited partnerships	(1,151,381)	(1,151,381)
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	140,194	31,635
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	(155,992)	(60,435)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	343,851	273,564
Impairment loss in investment in operating limited partnerships	(1,359,466)	(1,345,945)
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	1,202,846	1,164,055
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	(4,443,416)	(5,205,435)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,331,079	4,399,020
Impairment loss in investment in operating limited partnerships	(1,822,975)	(1,883,225)
Historic tax credits - cumulative	0	0
Less share of loss	(45,732)	(57,289)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	1,981,044	2,746,929
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	(2,029,960)	(1,656,389)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,587,855	1,526,506
Impairment loss in investment in operating limited partnerships	(4,036,605)	(4,004,265)
Historic tax credits - cumulative	0	0
Less share of loss	(195,417)	(195,417)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	4,674,127	4,329,565
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	(1,206,640)	318,909
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,842,764	3,269,083
Impairment loss in investment in operating limited partnerships	(2,158,606)	(4,790,458)
Historic tax credits - cumulative	0	0
Less share of loss	(33,990)	(64,727)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	556,472	1,267,193
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	223,088	(914,109)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,951,824	4,695,617
Impairment loss in investment in operating limited partnerships	(5,444,545)	(5,661,234)
Historic tax credits - cumulative	0	0
Less share of loss	(39,537)	(39,537)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	2,309,170	1,919,263
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	(814,327)	526,482
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,907,676	2,524,000
Impairment loss in investment in operating limited partnerships	(2,194,151)	(4,610,342)
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	1,100,802	1,559,860
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	(1,472,464)	(2,844,166)
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,016,452	3,913,882
Impairment loss in investment in operating limited partnerships	(6,454,920)	(9,196,909)
Historic tax credits - cumulative	0	0
Less share of loss	(6,859)	(56,581)
Operating limited partnership impairment loss not recognized for tax purposes	0	0
Other	3,917,791	8,183,774
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	6,009,792	4,667,100
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,963,274	7,152,320
Impairment loss in investment in operating limited partnerships	(13,361,331)	(13,359,327)
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	2,204,152	1,355,794
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	2,809,764	3,976,255
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,578,487	2,003,965
Impairment loss in investment in operating limited partnerships	(6,467,715)	(7,924,274)
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	2,079,464	1,944,054
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	3,684,015	1,329,494
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,642,674	2,231,532
Impairment loss in investment in operating limited partnerships	(6,843,156)	(8,069,371)
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	1,516,467	4,508,345
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	1,050,380	3,492,380
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,423,568	3,920,392
Impairment loss in investment in operating limited partnerships	(5,230,309)	(9,244,266)
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	756,361	1,831,494
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	2,972,631	3,631,292
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,019,997	2,224,599
Impairment loss in investment in operating limited partnerships	(6,862,772)	(7,264,883)
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	1,870,144	1,408,992
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	1,963,079	1,183,098
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	7,434,593	6,493,889
Impairment loss in investment in operating limited partnerships	(7,809,397)	(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	(1,588,275)	115,571
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	5,210,561	5,783,115
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,229,837	4,030,703
Impairment loss in investment in operating limited partnerships	(10,253,381)	(10,557,104)
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	812,983	743,286
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	2,593,091	4,215,944
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,894,615	4,373,718
Impairment loss in investment in operating limited partnerships	(4,561,508)	(7,444,160)
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	(1,926,198)	(1,145,502)
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	4,806,539	6,586,470
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	2,222,136	2,158,206
Impairment loss in investment in operating limited partnerships	(9,078,021)	(10,641,244)
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	2,049,346	1,896,568
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	(305,488)	455,172
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,234,895	2,647,711
Impairment loss in investment in operating limited partnerships	(6,847,483)	(7,024,673)
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	3,918,076	3,921,790
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	1,160,438	5,161,301
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,747,535	2,985,744
Impairment loss in investment in operating limited partnerships	(7,195,970)	(10,714,201)
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	2,287,997	2,567,156
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	4,937,763	7,950,660
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	3,960,406	3,046,309
Impairment loss in investment in operating limited partnerships	(10,917,292)	(13,508,694)
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	2,019,123	2,511,725
Investments in operating limited partnerships - as reported	0	0
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	(644,029)	366,227
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	4,381,035	3,768,065
Impairment loss in investment in operating limited partnerships	(6,523,727)	(6,482,162)
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	2,786,721	2,347,870
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	11,346,861	12,261,848
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,542,238	868,202
Impairment loss in investment in operating limited partnerships	(16,411,048)	(15,650,905)
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	3,521,949	3,358,960
Investments in operating limited partnerships - as reported	0	838,105
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	7,827,528	8,822,761
Operating limited partnership losses not recognized for financial reporting purposes under the equity method	1,000,731	335,662
Impairment loss in investment in operating limited partnerships	(13,830,179)	(13,027,675)
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	5,001,920	4,829,865
Investments in operating limited partnerships - as reported	$ 0	$ 960,613

CASH EQUIVALENTS (Details Textu

CASH EQUIVALENTS (Details Textual) - USD ($)	12 Months Ended
	Mar. 31, 2016	Mar. 31, 2015
Cash and Cash Equivalents [Line Items]
Cash Equivalents	$ 21,634,841	$ 23,664,318
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]	3 Months Ended
	Jun. 30, 2016USD ($)
Subsequent Event [Line Items]
Estimated Cash Proceeds To Operating Partnership	$ 212,500
Estimated Gain On The Sale Of The Operating Partnerships	$ 190,500