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INVESTMENTS IN OPERATING PARTNERSHIPS (Details)
Sep. 30, 2014
Number
Sep. 30, 2013
Number
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 348 382
Series Twenty [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 8 9
Series Twenty One [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 4 4
Series Twenty Two [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 8 9
Series Twenty Three [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 10 11
Series Twenty Four [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 7 8
Series Twenty Five [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 5 7
Series Twenty Six [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 20 26
Series Twenty Seven [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 8 12
Series Twenty Eight [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 15 20
Series Twenty Nine [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 17 20
Series Thirty [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 16 16
Series Thirty One [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 22 25
Series Thirty Two [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 13 15
Series Thirty Three [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 8 8
Series Thirty Four [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 12 13
Series Thirty Five [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 10 10
Series Thirty Six [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 9 9
Series Thirty Seven [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 7 7
Series Thirty Eight [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 10 10
Series Thirty Nine [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 9 9
Series Forty [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 16 16
Series Forty One [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 19 19
Series Forty Two [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 21 21
Series Forty Three [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 23 23
Series Forty Four [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 8 10
Series Forty Five [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 28 30
Series Forty Six [Member]
   
Number Of Operating Partnerships [Line Items]    
Number Of Operating Partnerships 15 15