<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 3.3e -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: http://www.novaworks.co -->
    <!-- Field: Doc-Info; Name: Source; Value: WNC%2DVI%2D7%2D20120331 10K FY.xfr; Date: 2012/11/05T23:14:38 -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://wnc.com/role/DocumentAndEntityInformation" xlink:href="wncf-20120331.xsd#DocumentAndEntityInformation" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/BalanceSheets" xlink:href="wncf-20120331.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/BalanceSheetsParenthetical" xlink:href="wncf-20120331.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/StatementsOfOperations" xlink:href="wncf-20120331.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/StatementsOfCashFlows" xlink:href="wncf-20120331.xsd#StatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/ShareholdersEquity" xlink:href="wncf-20120331.xsd#ShareholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/OrganizationAndSummaryOfSignificantAccountingPolicies" xlink:href="wncf-20120331.xsd#OrganizationAndSummaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/InvestmentsInLocalLimitedPartnerships" xlink:href="wncf-20120331.xsd#InvestmentsInLocalLimitedPartnerships" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/RelatedPartyTransactions" xlink:href="wncf-20120331.xsd#RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/QuarterlyResultsOfOperations" xlink:href="wncf-20120331.xsd#QuarterlyResultsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/DueFromAffiliatesNet" xlink:href="wncf-20120331.xsd#DueFromAffiliatesNet" xlink:type="simple" />
    <link:roleRef roleURI="http://wnc.com/role/CommitmentsAndContingencies" xlink:href="wncf-20120331.xsd#CommitmentsAndContingencies" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/DocumentAndEntityInformation" xlink:title="0001 - Document - Document and Entity Information" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/BalanceSheets" xlink:title="0002 - Statement - Balance Sheets" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/BalanceSheetsParenthetical" xlink:title="0003 - Statement - Balance Sheets (Parenthetical)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/StatementsOfOperations" xlink:title="0004 - Statement - Statements of Operations" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/StatementsOfCashFlows" xlink:title="0005 - Statement - Statements of Cash Flows" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/ShareholdersEquity" xlink:title="0006 - Statement - Shareholders Equity">
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_StatementLineItems" xlink:label="loc_WNCFStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_StatementTable" xlink:label="loc_WNCFStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_WNCFStatementLineItems" xlink:to="loc_WNCFStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_WNCFStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_WNCFStatementTable" xlink:to="loc_WNCFStatementEquityComponentsAxis" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_WNCFEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_WNCFStatementEquityComponentsAxis" xlink:to="loc_WNCFEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_WNCFEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_WNCFStatementEquityComponentsAxis" xlink:to="loc_WNCFEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_GeneralPartnerMember" xlink:label="loc_WNCFGeneralPartnerMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_WNCFEquityComponentDomain" xlink:to="loc_WNCFGeneralPartnerMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_LimitedPartnerMember" xlink:label="loc_WNCFLimitedPartnerMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_WNCFEquityComponentDomain" xlink:to="loc_WNCFLimitedPartnerMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_PartnersCapital" xlink:label="loc_WNCFPartnersCapital_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_WNCFStatementLineItems" xlink:to="loc_WNCFPartnersCapital_40" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="http://xbrl.fasb.org/us-gaap/2012/elts/us-gaap-2012-01-31.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_WNCFNetIncomeLoss_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_WNCFStatementLineItems" xlink:to="loc_WNCFNetIncomeLoss_40" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/OrganizationAndSummaryOfSignificantAccountingPolicies" xlink:title="0007 - Disclosure - Organization and Summary of Significant Accounting Policies" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/InvestmentsInLocalLimitedPartnerships" xlink:title="0008 - Disclosure - Investments in Local Limited Partnerships" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/RelatedPartyTransactions" xlink:title="0009 - Disclosure - Related Party Transactions" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/QuarterlyResultsOfOperations" xlink:title="0010 - Disclosure - Quarterly Results of Operations" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/DueFromAffiliatesNet" xlink:title="0011 - Disclosure - Due From Affiliates, Net" />
    <link:definitionLink xlink:type="extended" xlink:role="http://wnc.com/role/CommitmentsAndContingencies" xlink:title="0012 - Disclosure - Commitments and Contingencies" />
</link:linkbase>
