INVESTMENTS IN OPERATING PARTNERSHIPS (Details Textual) (USD $)	3 Months Ended
	Mar. 31, 2013	Jun. 30, 2012	Mar. 31, 2012
Income Loss Not Recognized Under Equity Method Accounting	$ (3,574,669)		$ (3,882,388)
Proceeds from Limited Partnership Investments		1,263,136
Series Twenty [Member]
Income Loss Not Recognized Under Equity Method Accounting	(74,851)		(50,735)
Series Twenty One [Member]
Income Loss Not Recognized Under Equity Method Accounting	(15,698)		(68,018)
Series Twenty Two [Member]
Income Loss Not Recognized Under Equity Method Accounting	(60,549)		(74,002)
Series Twenty Three [Member]
Income Loss Not Recognized Under Equity Method Accounting	(9,852)		(69,009)
Series Twenty Four [Member]
Income Loss Not Recognized Under Equity Method Accounting	(59,111)		(52,651)
Series Twenty Five [Member]
Income Loss Not Recognized Under Equity Method Accounting	(71,966)		(25,673)
Series Twenty Six [Member]
Income Loss Not Recognized Under Equity Method Accounting	(286,605)		(253,913)
Series Twenty Seven [Member]
Income Loss Not Recognized Under Equity Method Accounting	(20,746)		(39,843)
Series Twenty Eight [Member]
Income Loss Not Recognized Under Equity Method Accounting	(193,570)		(164,317)
Series Twenty Nine [Member]
Income Loss Not Recognized Under Equity Method Accounting	(319,726)		(189,893)
Series Thirty [Member]
Income Loss Not Recognized Under Equity Method Accounting	(120,140)		(187,638)
Series Thirty One [Member]
Income Loss Not Recognized Under Equity Method Accounting	(239,868)		(244,181)
Series Thirty Two [Member]
Income Loss Not Recognized Under Equity Method Accounting	(316,201)		(295,471)
Series Thirty Three [Member]
Income Loss Not Recognized Under Equity Method Accounting	(123,038)		(115,061)
Series Thirty Four [Member]
Income Loss Not Recognized Under Equity Method Accounting	(135,370)		(394,605)
Series Thirty Five [Member]
Income Loss Not Recognized Under Equity Method Accounting	(151,829)		(213,551)
Series Thirty Six [Member]
Income Loss Not Recognized Under Equity Method Accounting	(142,589)		(82,804)
Series Thirty Seven [Member]
Income Loss Not Recognized Under Equity Method Accounting	(260,840)		(364,486)
Series Thirty Eight [Member]
Income Loss Not Recognized Under Equity Method Accounting	(94,866)		(65,606)
Series Thirty Nine [Member]
Income Loss Not Recognized Under Equity Method Accounting	(135,025)		(129,472)
Series Forty [Member]
Income Loss Not Recognized Under Equity Method Accounting	(304,420)		(65,340)
Series Forty One [Member]
Income Loss Not Recognized Under Equity Method Accounting	(192,957)		(98,904)
Series Forty Two [Member]
Income Loss Not Recognized Under Equity Method Accounting	(9,900)		(91,838)
Series Forty Three [Member]
Income Loss Not Recognized Under Equity Method Accounting	(7,958)		(106,146)
Series Forty Four [Member]
Income Loss Not Recognized Under Equity Method Accounting	(168,794)		(340,175)
Series Forty Five [Member]
Income Loss Not Recognized Under Equity Method Accounting	$ (58,200)		$ (99,056)