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INVESTMENTS IN OPERATING PARTNERSHIPS (Details Textual) (USD $)
3 Months Ended
Jun. 30, 2014
Mar. 31, 2014
Mar. 31, 2013
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   $ (3,473,893) $ (3,574,669)
Proceeds from Limited Partnership Investments 25,054    
Series Twenty [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (129,307) (74,851)
Series Twenty One [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (16,959) (15,698)
Series Twenty Two [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (52,303) (60,549)
Series Twenty Three [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (85,706) (9,852)
Series Twenty Four [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (42,852) (59,111)
Series Twenty Five [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (20,888) (71,966)
Fund Receivable     618,889
Series Twenty Six [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (208,764) (286,605)
Write Off Of Capital Contribution Payable 166    
Series Twenty Seven [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (86,676) (20,746)
Write Off Of Capital Contribution Payable 2,182    
Series Twenty Eight [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (131,496) (193,570)
Write Off Of Capital Contribution Payable 25,000    
Series Twenty Nine [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (230,343) (319,726)
Series Thirty [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (191,927) (120,140)
Series Thirty One [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (229,946) (239,868)
Series Thirty Two [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (298,655) (316,201)
Series Thirty Three [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (127,282) (123,038)
Series Thirty Four [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (238,882) (135,370)
Series Thirty Five [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (81,332) (151,829)
Series Thirty Six [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (79,295) (142,589)
Series Thirty Seven [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (291,715) (260,840)
Series Thirty Eight [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (47,933) (94,866)
Series Thirty Nine [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (152,833) (135,025)
Series Forty [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (155,231) (304,420)
Series Forty One [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (103,057) (192,957)
Series Forty Two [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (57,934) (9,900)
Series Forty Three [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (137,415) (7,958)
Series Forty Four [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (110,209) (168,794)
Series Forty Five [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   (136,011) (58,200)
Series Forty Six [Member]
     
Investments In Operating Limited Partnerships [Line Items]      
Income Loss Not Recognized Under Equity Method Accounting   $ (28,942) $ 0