BOSTON CAPITAL TAX CREDIT FUND IV LP

CIK:0000913778|SEC Filings

CONDENSED STATEMENTS OF OPERATIONS - USD ($)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF OPERATIONS - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Income
Interest income	$ 800	$ 3,306	$ 1,423	$ 8,697
Other income	5,404	0	20,505	33,106
Total income	6,204	3,306	21,928	41,803
Gain on disposition of Operating Partnerships	550,000	0	550,000	1,017,868
Expenses
Professional fees	18,800	19,646	77,216	52,609
Fund management fee, net (Note C)	7,451	13,986	27,107	12,841
General and administrative expenses	32,118	25,625	161,442	195,365
Total expenses	58,369	59,257	265,765	260,815
NET INCOME (LOSS)	497,835	(55,951)	306,163	798,856
Net income (loss) allocated to assignees	492,857	(55,392)	303,101	790,867
Net income (loss) allocated to general partner	$ 4,978	$ (559)	$ 3,062	$ 7,989
Net income (loss) per BAC	$ 0.01	$ 0.00	$ 0.00	$ 0.01
Series 20
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 21
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 22
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 23
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 24
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 25
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 26
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 27
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 28
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 29
Income
Interest income	$ 0	$ 0	$ 0	$ 459
Other income	0	0	0	16,876
Total income	0	0	0	17,335
Gain on disposition of Operating Partnerships	0	0	0	430,628
Expenses
Professional fees	0	0	0	310
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	90,173
Total expenses	0	0	0	90,483
NET INCOME (LOSS)	0	0	0	357,480
Net income (loss) allocated to assignees	0	0	0	353,905
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 3,575
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0.09
Series 30
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 31
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 32
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 33
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 34
Income
Interest income	$ 790	$ 1	$ 791	$ 233
Other income			15,101	0
Total income	790	1	15,892	233
Gain on disposition of Operating Partnerships	550,000	0	550,000	0
Expenses
Professional fees	9,400	9,823	36,958	23,248
Fund management fee, net (Note C)	4,623	4,623	10,869	10,869
General and administrative expenses	16,872	13,283	86,094	53,326
Total expenses	30,895	27,729	133,921	87,443
NET INCOME (LOSS)	519,895	(27,728)	431,971	(87,210)
Net income (loss) allocated to assignees	514,696	(27,451)	427,651	(86,338)
Net income (loss) allocated to general partner	$ 5,199	$ (277)	$ 4,320	$ (872)
Net income (loss) per BAC	$ 0.15	$ (0.01)	$ 0.12	$ (0.02)
Series 35
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 36
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 37
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 38
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 39
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 40
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 41
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 42
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 43
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 44
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 45
Income
Interest income	$ 0	$ 0	$ 0	$ 0
Other income	0	0	0	0
Total income	0	0	0	0
Gain on disposition of Operating Partnerships	0	0	0	0
Expenses
Professional fees	0	0	0	0
Fund management fee, net (Note C)	0	0	0	0
General and administrative expenses	0	0	0	0
Total expenses	0	0	0	0
NET INCOME (LOSS)	0	0	0	0
Net income (loss) allocated to assignees	0	0	0	0
Net income (loss) allocated to general partner	$ 0	$ 0	$ 0	$ 0
Net income (loss) per BAC	$ 0	$ 0	$ 0	$ 0
Series 46
Income
Interest income	$ 10	$ 3,305	$ 632	$ 8,005
Other income	5,404	0	5,404	16,230
Total income	5,414	3,305	6,036	24,235
Gain on disposition of Operating Partnerships	0	0	0	587,240
Expenses
Professional fees	9,400	9,823	40,258	29,051
Fund management fee, net (Note C)	2,828	9,363	16,238	1,972
General and administrative expenses	15,246	12,342	75,348	51,866
Total expenses	27,474	31,528	131,844	82,889
NET INCOME (LOSS)	(22,060)	(28,223)	(125,808)	528,586
Net income (loss) allocated to assignees	(21,839)	(27,941)	(124,550)	523,300
Net income (loss) allocated to general partner	$ (221)	$ (282)	$ (1,258)	$ 5,286
Net income (loss) per BAC	$ (0.01)	$ (0.01)	$ (0.04)	$ 0.18

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		9 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	Dec. 31, 2024	Dec. 31, 2023	Dec. 31, 2024	Dec. 31, 2023
Cash flows from operating activities:
Net income (loss)	$ 497,835	$ (55,951)	$ 306,163	$ 798,856
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(550,000)	0	(550,000)	(1,017,868)
Changes in assets and liabilities
(Increase) Decrease in other assets			0	2,511
(Decrease) Increase in accounts payable affiliates			168,984	(930,290)
Net cash (used in) provided by operating activities			(74,853)	(1,146,791)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			550,000	1,017,083
Net cash provided by investing activities			550,000	1,017,083
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			475,147	(129,708)
Cash and cash equivalents, beginning			69,012	508,245
Cash and cash equivalents, ending	544,159	378,537	544,159	378,537
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	2,706,879
Series 20
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 21
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 22
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 23
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 24
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 25
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 26
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 27
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 28
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 29
Cash flows from operating activities:
Net income (loss)	0	0	0	357,480
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	(430,628)
Changes in assets and liabilities
(Increase) Decrease in other assets			0	2,582
(Decrease) Increase in accounts payable affiliates			0	(406,423)
Net cash (used in) provided by operating activities			0	(476,989)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	429,843
Net cash provided by investing activities			0	429,843
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	(47,146)
Cash and cash equivalents, beginning			0	47,146
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	2,706,879
Series 30
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 31
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 32
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 33
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 34
Cash flows from operating activities:
Net income (loss)	519,895	(27,728)	431,971	(87,210)
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	(550,000)	0	(550,000)	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	82
(Decrease) Increase in accounts payable affiliates			99,869	55,269
Net cash (used in) provided by operating activities			(18,160)	(31,859)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			550,000	0
Net cash provided by investing activities			550,000	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			531,840	(31,859)
Cash and cash equivalents, beginning			5,372	31,891
Cash and cash equivalents, ending	537,212	32	537,212	32
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 35
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 36
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 37
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 38
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 39
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 40
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 41
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 42
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 43
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 44
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 45
Cash flows from operating activities:
Net income (loss)	0	0	0	0
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	0
Changes in assets and liabilities
(Increase) Decrease in other assets			0	0
(Decrease) Increase in accounts payable affiliates			0	0
Net cash (used in) provided by operating activities			0	0
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	0
Net cash provided by investing activities			0	0
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			0	0
Cash and cash equivalents, beginning			0	0
Cash and cash equivalents, ending	0	0	0	0
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			0	0
Series 46
Cash flows from operating activities:
Net income (loss)	(22,060)	(28,223)	(125,808)	528,586
Adjustments to reconcile net income (loss) to net cash (used in) provided by operating activities
Gain on disposition of Operating Partnerships	0	0	0	(587,240)
Changes in assets and liabilities
(Increase) Decrease in other assets			0	(153)
(Decrease) Increase in accounts payable affiliates			69,115	(579,136)
Net cash (used in) provided by operating activities			(56,693)	(637,943)
Cash flows from investing activities:
Proceeds from the disposition of Operating Partnerships			0	587,240
Net cash provided by investing activities			0	587,240
INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS			(56,693)	(50,703)
Cash and cash equivalents, beginning			63,640	429,208
Cash and cash equivalents, ending	$ 6,947	$ 378,505	6,947	378,505
Supplemental schedule of noncash investing and financing activities
The general partner's equity balance was increased and accounts payable affiliates was reduced as a result of forgiveness of debt with an affiliate of the general partner.			$ 0	$ 0

CONDENSED BALANCE SHEETS - USD ($)	Dec. 31, 2024	Mar. 31, 2024
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	$ 0	$ 0
OTHER ASSETS
Cash and cash equivalents	544,159	69,012
Other assets	3,000	3,000
ASSETS	547,159	72,012
LIABILITIES
Accounts payable and accrued expenses	1	1
Accounts payable affiliates (Note C)	$ 3,298,015	$ 3,129,031
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 3,298,016	$ 3,129,032
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(6,393,171)	(6,696,272)
General Partner	3,642,314	3,639,252
PARTNERS' CAPITAL (DEFICIT)	(2,750,857)	(3,057,020)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	547,159	72,012
Series 20
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(754,767)	(754,767)
General Partner	754,767	754,767
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 21
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(898,231)	(898,231)
General Partner	898,231	898,231
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 22
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(2,448,362)	(2,448,362)
General Partner	2,448,362	2,448,362
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 23
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(224,264)	(224,264)
General Partner	224,264	224,264
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 24
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	173,404	173,404
General Partner	(173,404)	(173,404)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 25
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	219,815	219,815
General Partner	(219,815)	(219,815)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 26
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	313,969	313,969
General Partner	(313,969)	(313,969)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 27
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	133,264	133,264
General Partner	(133,264)	(133,264)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 28
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	275,140	275,140
General Partner	(275,140)	(275,140)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 29
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(2,341,163)	(2,341,163)
General Partner	2,341,163	2,341,163
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 30
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(883,119)	(883,119)
General Partner	883,119	883,119
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 31
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	353,529	353,529
General Partner	(353,529)	(353,529)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 32
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	380,821	380,821
General Partner	(380,821)	(380,821)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 33
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	196,294	196,294
General Partner	(196,294)	(196,294)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 34
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	537,212	5,372
Other assets	0	0
ASSETS	537,212	5,372
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 2,689,121	$ 2,589,252
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 2,689,121	$ 2,589,252
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(1,830,001)	(2,257,652)
General Partner	(321,908)	(326,228)
PARTNERS' CAPITAL (DEFICIT)	(2,151,909)	(2,583,880)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	537,212	5,372
Series 35
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	223,088	223,088
General Partner	(223,088)	(223,088)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 36
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	148,221	148,221
General Partner	(148,221)	(148,221)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 37
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	205,359	205,359
General Partner	(205,359)	(205,359)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 38
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	188,889	188,889
General Partner	(188,889)	(188,889)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 39
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	196,043	196,043
General Partner	(196,043)	(196,043)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 40
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	216,900	216,900
General Partner	(216,900)	(216,900)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 41
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(987,713)	(987,713)
General Partner	987,713	987,713
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 42
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	216,680	216,680
General Partner	(216,680)	(216,680)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 43
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	306,854	306,854
General Partner	(306,854)	(306,854)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 44
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	207,874	207,874
General Partner	(207,874)	(207,874)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 45
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	0	0
Other assets	0	0
ASSETS	0	0
LIABILITIES
Accounts payable and accrued expenses	0	0
Accounts payable affiliates (Note C)	$ 0	$ 0
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 0	$ 0
PARTNERS' CAPITAL (DEFICIT)
Limited partners	348,522	348,522
General Partner	(348,522)	(348,522)
PARTNERS' CAPITAL (DEFICIT)	0	0
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	0	0
Series 46
ASSETS
INVESTMENTS IN OPERATING PARTNERSHIPS	0	0
OTHER ASSETS
Cash and cash equivalents	6,947	63,640
Other assets	3,000	3,000
ASSETS	9,947	66,640
LIABILITIES
Accounts payable and accrued expenses	1	1
Accounts payable affiliates (Note C)	$ 608,894	$ 539,779
Other Liability, Related Party, Type [Extensible Enumeration]	srt:AffiliatedEntityMember	srt:AffiliatedEntityMember
LIABILITIES	$ 608,895	$ 539,780
PARTNERS' CAPITAL (DEFICIT)
Limited partners	(330,217)	(205,667)
General Partner	(268,731)	(267,473)
PARTNERS' CAPITAL (DEFICIT)	(598,948)	(473,140)
LIABILITIES AND PARTNERS' CAPITAL (DEFICIT)	$ 9,947	$ 66,640