CONDENSED BALANCE SHEETS (USD $)	Sep. 30, 2011	Mar. 31, 2011
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	$ 44,808,854	$ 47,231,216
OTHER ASSETS
Cash and cash equivalents	8,375,404	7,926,372
Notes receivable	69,698	69,698
Acquisition costs net	4,650,935	5,139,203
Other assets	253,921	200,011
Assets	58,158,812	60,566,500
LIABILITIES
Accounts payable & accrued expenses	114,702	184,088
Accounts payable affiliates (Note C)	53,807,721	51,518,653
Capital contributions payable	1,145,981	1,158,822
Liabilities	55,068,404	52,861,563
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	10,225,723	14,794,108
General Partner	(7,135,315)	(7,089,171)
Partners' Capital	3,090,408	7,704,937
Liabilities and Stockholders' Equity	58,158,812	60,566,500
Series Twenty
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	310,423	245,496
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	310,423	245,496
LIABILITIES
Accounts payable & accrued expenses	20,000	17,876
Accounts payable affiliates (Note C)	2,793,644	2,695,130
Capital contributions payable	0	0
Liabilities	2,813,644	2,713,006
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,169,937)	(2,134,583)
General Partner	(333,284)	(332,927)
Partners' Capital	(2,503,221)	(2,467,510)
Liabilities and Stockholders' Equity	310,423	245,496
Series Twenty One
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	169,920	338,841
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	169,920	338,841
LIABILITIES
Accounts payable & accrued expenses	8,020	8,020
Accounts payable affiliates (Note C)	1,480,000	1,585,039
Capital contributions payable	0	0
Liabilities	1,488,020	1,593,059
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,142,968)	(1,079,725)
General Partner	(175,132)	(174,493)
Partners' Capital	(1,318,100)	(1,254,218)
Liabilities and Stockholders' Equity	169,920	338,841
Series Twenty Two
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	169,008	344,376
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	500	500
Assets	169,508	344,876
LIABILITIES
Accounts payable & accrued expenses	5,001	12,501
Accounts payable affiliates (Note C)	2,946,060	3,001,623
Capital contributions payable	9,352	9,352
Liabilities	2,960,413	3,023,476
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,543,913)	(2,432,731)
General Partner	(246,992)	(245,869)
Partners' Capital	(2,790,905)	(2,678,600)
Liabilities and Stockholders' Equity	169,508	344,876
Series Twenty Three
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	119,413	325,579
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	119,413	325,579
LIABILITIES
Accounts payable & accrued expenses	12,300	19,800
Accounts payable affiliates (Note C)	2,359,853	2,443,015
Capital contributions payable	0	0
Liabilities	2,372,153	2,462,815
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,945,366)	(1,831,017)
General Partner	(307,374)	(306,219)
Partners' Capital	(2,252,740)	(2,137,236)
Liabilities and Stockholders' Equity	119,413	325,579
Series Twenty Four
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	201,625	200,227
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	201,625	200,227
LIABILITIES
Accounts payable & accrued expenses	3,600	8,178
Accounts payable affiliates (Note C)	2,593,432	2,610,014
Capital contributions payable	9,999	9,999
Liabilities	2,607,031	2,628,191
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,196,055)	(2,218,387)
General Partner	(209,351)	(209,577)
Partners' Capital	(2,405,406)	(2,427,964)
Liabilities and Stockholders' Equity	201,625	200,227
Series Twenty Five
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	1,708,780	562,226
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	1,250	1,250
Assets	1,710,030	563,476
LIABILITIES
Accounts payable & accrued expenses	62,378	55,386
Accounts payable affiliates (Note C)	2,224,101	2,155,199
Capital contributions payable	10,001	10,001
Liabilities	2,296,480	2,220,586
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(323,142)	(1,383,095)
General Partner	(263,308)	(274,015)
Partners' Capital	(586,450)	(1,657,110)
Liabilities and Stockholders' Equity	1,710,030	563,476
Series Twenty Six
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	450,539	476,868
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	5,400	5,400
Assets	455,939	482,268
LIABILITIES
Accounts payable & accrued expenses	0	30,000
Accounts payable affiliates (Note C)	2,470,768	2,300,560
Capital contributions payable	14,490	14,490
Liabilities	2,485,258	2,345,050
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,668,773)	(1,503,901)
General Partner	(360,546)	(358,881)
Partners' Capital	(2,029,319)	(1,862,782)
Liabilities and Stockholders' Equity	455,939	482,268
Series Twenty Seven
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	505,987	550,614
Notes receivable	0	0
Acquisition costs net	98,087	130,783
Other assets	7,233	20,074
Assets	611,307	701,471
LIABILITIES
Accounts payable & accrued expenses	0	10,000
Accounts payable affiliates (Note C)	2,258,227	2,195,499
Capital contributions payable	10,020	22,861
Liabilities	2,268,247	2,228,360
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,433,923)	(1,305,173)
General Partner	(223,017)	(221,716)
Partners' Capital	(1,656,940)	(1,526,889)
Liabilities and Stockholders' Equity	611,307	701,471
Series Twenty Eight
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	272,899	259,714
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	3,550	3,550
Assets	276,449	263,264
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,496,754	1,329,696
Capital contributions payable	40,968	40,968
Liabilities	1,537,722	1,370,664
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(904,912)	(752,578)
General Partner	(356,361)	(354,822)
Partners' Capital	(1,261,273)	(1,107,400)
Liabilities and Stockholders' Equity	276,449	263,264
Series Twenty Nine
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	239,872	214,315
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	239,872	214,315
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	3,060,899	2,895,197
Capital contributions payable	10,197	10,197
Liabilities	3,071,096	2,905,394
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,464,265)	(2,325,521)
General Partner	(366,959)	(365,558)
Partners' Capital	(2,831,224)	(2,691,079)
Liabilities and Stockholders' Equity	239,872	214,315
Series Thirty
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	298,366	421,530
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	6,675	6,675
Assets	305,041	428,205
LIABILITIES
Accounts payable & accrued expenses	0	10,000
Accounts payable affiliates (Note C)	1,383,530	1,396,458
Capital contributions payable	127,396	127,396
Liabilities	1,510,926	1,533,854
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(966,770)	(867,536)
General Partner	(239,115)	(238,113)
Partners' Capital	(1,205,885)	(1,105,649)
Liabilities and Stockholders' Equity	305,041	428,205
Series Thirty One
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	31,776	31,776
OTHER ASSETS
Cash and cash equivalents	174,311	181,199
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	25,000	25,000
Assets	231,087	237,975
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,529,038	2,346,962
Capital contributions payable	66,294	66,294
Liabilities	2,595,332	2,413,256
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,961,344)	(1,774,270)
General Partner	(402,901)	(401,011)
Partners' Capital	(2,364,245)	(2,175,281)
Liabilities and Stockholders' Equity	231,087	237,975
Series Thirty Two
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	52,794
OTHER ASSETS
Cash and cash equivalents	484,629	495,360
Notes receivable	46,908	46,908
Acquisition costs net	0	0
Other assets	0	0
Assets	531,537	595,062
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,552,725	2,411,011
Capital contributions payable	173,561	173,561
Liabilities	2,726,286	2,584,572
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,766,440)	(1,563,253)
General Partner	(428,309)	(426,257)
Partners' Capital	(2,194,749)	(1,989,510)
Liabilities and Stockholders' Equity	531,537	595,062
Series Thirty Three
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	223,612	240,231
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	223,612	240,231
LIABILITIES
Accounts payable & accrued expenses	3,403	3,403
Accounts payable affiliates (Note C)	1,707,866	1,639,856
Capital contributions payable	69,154	69,154
Liabilities	1,780,423	1,712,413
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,315,463)	(1,231,680)
General Partner	(241,348)	(240,502)
Partners' Capital	(1,556,811)	(1,472,182)
Liabilities and Stockholders' Equity	223,612	240,231
Series Thirty Four
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	0
OTHER ASSETS
Cash and cash equivalents	5,515	64,486
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	66,751	0
Assets	72,266	64,486
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	3,185,723	3,022,850
Capital contributions payable	0	0
Liabilities	3,185,723	3,022,850
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(2,781,932)	(2,628,390)
General Partner	(331,525)	(329,974)
Partners' Capital	(3,113,457)	(2,958,364)
Liabilities and Stockholders' Equity	72,266	64,486
Series Thirty Five
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	93,491
OTHER ASSETS
Cash and cash equivalents	119,937	116,848
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	119,937	210,339
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,727,882	1,613,702
Capital contributions payable	0	0
Liabilities	1,727,882	1,613,702
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,309,840)	(1,107,304)
General Partner	(298,105)	(296,059)
Partners' Capital	(1,607,945)	(1,403,363)
Liabilities and Stockholders' Equity	119,937	210,339
Series Thirty Six
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	0	57,706
OTHER ASSETS
Cash and cash equivalents	130,880	133,266
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	130,880	190,972
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,921,124	1,840,826
Capital contributions payable	0	0
Liabilities	1,921,124	1,840,826
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,593,678)	(1,454,692)
General Partner	(196,566)	(195,162)
Partners' Capital	(1,790,244)	(1,649,854)
Liabilities and Stockholders' Equity	130,880	190,972
Series Thirty Seven
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	138,235	36,479
OTHER ASSETS
Cash and cash equivalents	387,666	346,391
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	525,901	382,870
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,734,987	1,632,555
Capital contributions payable	138,438	138,438
Liabilities	1,873,425	1,770,993
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(1,118,485)	(1,158,678)
General Partner	(229,039)	(229,445)
Partners' Capital	(1,347,524)	(1,388,123)
Liabilities and Stockholders' Equity	525,901	382,870
Series Thirty Eight
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	841,408	999,523
OTHER ASSETS
Cash and cash equivalents	199,943	235,617
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	1,041,351	1,235,140
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,405,832	1,392,823
Capital contributions payable	0	0
Liabilities	1,405,832	1,392,823
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	(142,552)	62,178
General Partner	(221,929)	(219,861)
Partners' Capital	(364,481)	(157,683)
Liabilities and Stockholders' Equity	1,041,351	1,235,140
Series Thirty Nine
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	1,308,120	1,378,166
OTHER ASSETS
Cash and cash equivalents	184,980	187,805
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	1,493,100	1,565,971
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,255,899	1,187,499
Capital contributions payable	0	0
Liabilities	1,255,899	1,187,499
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	431,271	571,129
General Partner	(194,070)	(192,657)
Partners' Capital	237,201	378,472
Liabilities and Stockholders' Equity	1,493,100	1,565,971
Series Forty
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	2,256,702	2,491,075
OTHER ASSETS
Cash and cash equivalents	80,021	109,745
Notes receivable	0	0
Acquisition costs net	0	0
Other assets	0	0
Assets	2,336,723	2,600,820
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	2,306,207	2,206,199
Capital contributions payable	102	102
Liabilities	2,306,309	2,206,301
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	255,053	615,517
General Partner	(224,639)	(220,998)
Partners' Capital	30,414	394,519
Liabilities and Stockholders' Equity	2,336,723	2,600,820
Series Forty One
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	2,487,339	2,811,584
OTHER ASSETS
Cash and cash equivalents	198,571	215,834
Notes receivable	0	0
Acquisition costs net	382,043	458,451
Other assets	1,218	1,218
Assets	3,069,171	3,487,087
LIABILITIES
Accounts payable & accrued expenses	0	8,924
Accounts payable affiliates (Note C)	2,537,106	2,418,072
Capital contributions payable	100	100
Liabilities	2,537,206	2,427,096
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	775,814	1,298,560
General Partner	(243,849)	(238,569)
Partners' Capital	531,965	1,059,991
Liabilities and Stockholders' Equity	3,069,171	3,487,087
Series Forty Two
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	3,670,898	3,740,801
OTHER ASSETS
Cash and cash equivalents	351,052	311,423
Notes receivable	22,790	22,790
Acquisition costs net	394,446	430,304
Other assets	51,003	51,003
Assets	4,490,189	4,556,321
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,648,643	1,523,753
Capital contributions payable	73,433	73,433
Liabilities	1,722,076	1,597,186
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	2,981,370	3,170,482
General Partner	(213,257)	(211,347)
Partners' Capital	2,768,113	2,959,135
Liabilities and Stockholders' Equity	4,490,189	4,556,321
Series Forty Three
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	6,292,818	6,613,148
OTHER ASSETS
Cash and cash equivalents	238,022	234,982
Notes receivable	0	0
Acquisition costs net	544,034	593,492
Other assets	85,341	85,341
Assets	7,160,215	7,526,963
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	1,806,278	1,704,370
Capital contributions payable	121,112	121,112
Liabilities	1,927,390	1,825,482
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	5,502,019	5,965,988
General Partner	(269,194)	(264,507)
Partners' Capital	5,232,825	5,701,481
Liabilities and Stockholders' Equity	7,160,215	7,526,963
Series Forty Four
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	4,803,712	5,205,103
OTHER ASSETS
Cash and cash equivalents	431,846	395,938
Notes receivable	0	0
Acquisition costs net	1,555,390	1,696,790
Other assets	0	0
Assets	6,790,948	7,297,831
LIABILITIES
Accounts payable & accrued expenses	0	0
Accounts payable affiliates (Note C)	950,857	808,505
Capital contributions payable	254,640	254,640
Liabilities	1,205,497	1,063,145
PARTNERS' CAPITAL (DEFICIT)
Limited partnership interest	5,767,045	6,409,788
General Partner	(181,594)	(175,102)
Partners' Capital	5,585,451	6,234,686
Liabilities and Stockholders' Equity	6,790,948	7,297,831
Series Forty Five
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS (Note D)	11,654,929	12,086,770
OTHER ASSETS
Cash and cash equivalents	449,565	425,893
Notes receivable	0	0
Acquisition costs net	1,502,005	1,638,551

Carrying value of the capital contribution payable to operating partnerships. Under the terms of the Partnership's investment in each Operating Partnership, the Partnership is required to make capital contributions to the Operating Partnerships. These contributions are payable in installments over several years upon each Operating Partnership achieving specified levels of construction and/or operations.

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+ References

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-Publisher SEC

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-Number 210

-Article 9

-Section 03

-Paragraph 15

-Subparagraph 1, 5

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-Number 210

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-Name Regulation S-X (SX)

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Includes currency on hand as well as demand deposits with banks or financial institutions. It also includes other kinds of accounts that have the general characteristics of demand deposits in that the Entity may deposit additional funds at any time and also effectively may withdraw funds at any time without prior notice or penalty. Cash equivalents, excluding items classified as marketable securities, include short-term, highly liquid investments that are both readily convertible to known amounts of cash, and so near their maturity that they present minimal risk of changes in value because of changes in interest rates. Generally, only investments with original maturities of three months or less qualify under that definition. Original maturity means original maturity to the entity holding the investment. For example, both a three-month US Treasury bill and a three-year Treasury note purchased three months from maturity qualify as cash equivalents. However, a Treasury note purchased three years ago does not become a cash equivalent when its remaining maturity is three months. Compensating balance arrangements that do not legally restrict the withdrawal or usage of cash amounts may be reported as Cash and Cash Equivalents, while legally restricted deposits held as compensating balances against borrowing arrangements, contracts entered into with others, or company statements of intention with regard to particular deposits are not generally reported as cash and cash equivalents. Includes cash and cash equivalents associated with the entity's continuing operations. Excludes cash and cash equivalents associated with the disposal group (and discontinued operation).

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Amount of payable due to an entity that is affiliated with the reporting entity by means of direct or indirect ownership.

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-Paragraph 1

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-Subparagraph (SX 210.6-04.12(3))

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The amount of the general partner's ownership interest.

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-SubTopic 10

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-Name Emerging Issues Task Force (EITF)

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Sum of the carrying amounts as of the balance sheet date of all liabilities that are recognized. Liabilities are probable future sacrifices of economic benefits arising from present obligations of an entity to transfer assets or provide services to other entities in the future.

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Total of all Liabilities and Stockholders' Equity items (or Partners' Capital, as applicable), including the portion of equity attributable to noncontrolling interests, if any.

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-Publisher SEC

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The amount of the limited partners' ownership interests.

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For an unclassified balance sheet, an amount representing an agreement for an unconditional promise by the maker to pay the Entity (holder) a definite sum of money at a future date, net of any write-downs taken for collection uncertainty on the part of the holder. Such amount may include accrued interest receivable in accordance with the terms of the note. The note also may contain provisions and related items including a discount or premium, payable on demand, secured, or unsecured, interest bearing or noninterest bearing, among a myriad of other features and characteristics. This amount does not include amounts related to receivables held-for-sale.

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-Paragraph 1

-Subparagraph (SX 210.5-02.3)

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The aggregate carrying amounts, as of the balance sheet date, of assets not separately disclosed in the balance sheet.

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-Publisher SEC

-Name Regulation S-X (SX)

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-Subparagraph (SX 210.5-02.17)

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The amount of ownership interest of different classes of partners in limited partnership.

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-SubTopic 10

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- Definition

The net book value of real estate property held for investment purposes.

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 944

-SubTopic 210

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-Subparagraph (SX 210.7-03.1(d))

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