INVESTMENTS IN OPERATING PARTNERSHIPS (Details Textual) (USD $)	6 Months Ended																6 Months Ended
	Sep. 30, 2014	Jun. 30, 2014	Jun. 30, 2013	Jun. 30, 2014 Series Twenty [Member]	Jun. 30, 2013 Series Twenty [Member]	Jun. 30, 2014 Series Twenty One [Member]	Jun. 30, 2013 Series Twenty One [Member]	Jun. 30, 2014 Series Twenty Two [Member]	Jun. 30, 2013 Series Twenty Two [Member]	Jun. 30, 2014 Series Twenty Three [Member]	Jun. 30, 2013 Series Twenty Three [Member]	Jun. 30, 2014 Series Twenty Four [Member]	Jun. 30, 2013 Series Twenty Four [Member]	Jun. 30, 2014 Series Twenty Five [Member]	Jun. 30, 2013 Series Twenty Five [Member]	Mar. 31, 2013 Series Twenty Five [Member]	Sep. 30, 2014 Series Twenty Six [Member]	Jun. 30, 2014 Series Twenty Six [Member]	Jun. 30, 2013 Series Twenty Six [Member]	Sep. 30, 2014 Series Twenty Seven [Member]	Jun. 30, 2014 Series Twenty Seven [Member]	Jun. 30, 2013 Series Twenty Seven [Member]	Sep. 30, 2014 Series Twenty Eight [Member]	Jun. 30, 2014 Series Twenty Eight [Member]	Jun. 30, 2013 Series Twenty Eight [Member]	Jun. 30, 2014 Series Twenty Nine [Member]	Jun. 30, 2013 Series Twenty Nine [Member]	Jun. 30, 2014 Series Thirty [Member]	Jun. 30, 2013 Series Thirty [Member]	Jun. 30, 2014 Series Thirty One [Member]	Jun. 30, 2013 Series Thirty One [Member]	Jun. 30, 2014 Series Thirty Two [Member]	Jun. 30, 2013 Series Thirty Two [Member]	Jun. 30, 2014 Series Thirty Three [Member]	Jun. 30, 2013 Series Thirty Three [Member]	Jun. 30, 2014 Series Thirty Four [Member]	Jun. 30, 2013 Series Thirty Four [Member]	Jun. 30, 2014 Series Thirty Five [Member]	Jun. 30, 2013 Series Thirty Five [Member]	Jun. 30, 2014 Series Thirty Six [Member]	Jun. 30, 2013 Series Thirty Six [Member]	Jun. 30, 2014 Series Thirty Seven [Member]	Jun. 30, 2013 Series Thirty Seven [Member]	Jun. 30, 2014 Series Thirty Eight [Member]	Jun. 30, 2013 Series Thirty Eight [Member]	Jun. 30, 2014 Series Thirty Nine [Member]	Jun. 30, 2013 Series Thirty Nine [Member]	Jun. 30, 2014 Series Forty [Member]	Jun. 30, 2013 Series Forty [Member]	Jun. 30, 2014 Series Forty One [Member]	Jun. 30, 2013 Series Forty One [Member]	Jun. 30, 2014 Series Forty Two [Member]	Jun. 30, 2013 Series Forty Two [Member]	Jun. 30, 2014 Series Forty Three [Member]	Jun. 30, 2013 Series Forty Three [Member]	Jun. 30, 2014 Series Forty Four [Member]	Jun. 30, 2013 Series Forty Four [Member]	Jun. 30, 2014 Series Forty Five [Member]	Jun. 30, 2013 Series Forty Five [Member]	Jun. 30, 2014 Series Forty Six [Member]	Jun. 30, 2013 Series Forty Six [Member]
Investments In Operating Limited Partnerships [Line Items]
Income Loss Not Recognized Under Equity Method Accounting		$ (6,205,874)	$ (6,583,960)	$ (241,905)	$ (156,403)	$ (45,885)	$ (6,847)	$ (65,823)	$ (118,410)	$ (115,749)	$ (191,004)	$ (90,419)	$ (102,224)	$ (40,410)	$ (89,709)			$ (324,035)	$ (428,568)		$ (94,621)	$ (32,071)		$ (247,109)	$ (304,869)	$ (518,418)	$ (553,340)	$ (319,983)	$ (299,497)	$ (462,000)	$ (352,246)	$ (560,454)	$ (575,031)	$ (198,021)	$ (174,187)	$ (322,755)	$ (239,632)	$ (156,225)	$ (225,421)	$ (198,989)	$ (219,643)	$ (494,928)	$ (490,841)	$ (164,568)	$ (213,634)	$ (208,645)	$ (238,298)	$ (301,203)	$ (483,496)	$ (209,860)	$ (412,501)	$ (103,090)	$ (68,339)	$ (234,564)	$ (50,657)	$ (229,046)	$ (450,944)	$ (212,095)	$ (106,148)	$ (45,074)	$ 0
Fund Receivable																618,889
Write Off Of Capital Contribution Payable																	166			3,520			34,968
Proceeds from Limited Partnership Investments	$ 25,054