v2.3.0.15

CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	6 Months Ended
CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	Sep. 30, 2011	Sep. 30, 2010
Cash flows from operating activities:
Net income	$ 239,811	$ 101,740
Adjustments to reconcile net income to net cash used in operating activities:
(Increase) decrease in other assets	6,104	3,051
Decrease in accrued fees and expenses due to General Partners and affiliates	(258,593)	(87,455)
Gain on sale of Local Limited Partnerships (Note 2)	(284,341)	(139,742)
Net cash used in operating activities	(297,019)	(122,406)
Cash flows from investing activities:
Proceeds from sale of Local Limited Partnerships	284,341	139,742
Net cash provided by investing activities	284,341	139,742
Net increase (decrease) in cash and cash equivalents	(12,678)	17,336
Cash and cash equivalents, beginning of period	44,857	42,834
Cash and cash equivalents, end of period	32,179	60,170
SUPPLEMENTAL DISCLOSURE OF CASH FLOW INFORMATION
Taxes paid	$ 0	$ 0

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- Definition

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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The increase (decrease) during the reporting period in cash and cash equivalents. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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The difference between the carrying value and the sale price of real estate or properties that were intended to be sold or held for capital appreciation or rental income. This element refers to the gain (loss) included in earnings and not to the cash proceeds of the sale. This element is a noncash adjustment to net income when calculating net cash generated by operating activities using the indirect method.

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The amount of cash paid during the current period to foreign, federal, state, and local authorities as taxes on income.

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The increase (decrease) during the reporting period in the aggregate amount of obligations to be paid to the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entities' management; an entity and its principal owners, management, or member of their immediate families; affiliates; or other parties with the ability to exert significant influence.

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The increase (decrease) during the reporting period in the amount of outstanding money paid in advance for goods or services that bring economic benefits for future periods.

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The net cash inflow or outflow from investing activity.

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- Definition

The net cash from (used in) all of the entity's operating activities, including those of discontinued operations, of the reporting entity. Operating activities generally involve producing and delivering goods and providing services. Operating activity cash flows include transactions, adjustments, and changes in value that are not defined as investing or financing activities. While for technical reasons this element has no balance attribute, the default assumption is a debit balance consistent with its label.

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- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

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The cash inflow associated with the sale of equity method investments, which are investments in joint ventures and entities in which the entity has an equity ownership interest normally of 20 to 50 percent and exercises significant influence.

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WNC CALIFORNIA HOUSING TAX CREDITS LP 10-Q