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INVESTMENTS IN OPERATING PARTNERSHIPS (Details 1) - USD ($)
Jun. 30, 2015
Mar. 31, 2015
Jun. 30, 2014
Contributions Payable [Line Items]      
Capital contributions payable $ 76,455 $ 76,455 $ 85,274
Series Fifteen [Member]      
Contributions Payable [Line Items]      
Capital contributions payable 0 0 0
Series Sixteen [Member]      
Contributions Payable [Line Items]      
Capital contributions payable 50,008 50,008 50,008
Series Seventeen [Member]      
Contributions Payable [Line Items]      
Capital contributions payable 7,893 7,893 16,712
Series Eighteen [Member]      
Contributions Payable [Line Items]      
Capital contributions payable 18,554 18,554 18,554
Series Nineteen [Member]      
Contributions Payable [Line Items]      
Capital contributions payable $ 0 $ 0 $ 0