INVESTMENTS IN OPERATING PARTNERSHIPS (Details 1) (USD $)	Dec. 31, 2014	Mar. 31, 2014	Dec. 31, 2013
Contributions Payable [Line Items]
Capital contributions payable	$ 619,106	$ 664,260	$ 664,260
Series Twenty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	9,352	9,352	9,352
Series Twenty Six [Member]
Contributions Payable [Line Items]
Capital contributions payable	1,127	1,293	1,293
Series Twenty Seven [Member]
Contributions Payable [Line Items]
Capital contributions payable	0	10,020	10,020
Series Twenty Eight [Member]
Contributions Payable [Line Items]
Capital contributions payable	6,000	40,968	40,968
Series Twenty Nine [Member]
Contributions Payable [Line Items]
Capital contributions payable	8,235	8,235	8,235
Series Thirty [Member]
Contributions Payable [Line Items]
Capital contributions payable	127,396	127,396	127,396
Series Thirty One [Member]
Contributions Payable [Line Items]
Capital contributions payable	66,294	66,294	66,294
Series Thirty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	3,486	3,486	3,486
Series Thirty Three [Member]
Contributions Payable [Line Items]
Capital contributions payable	69,154	69,154	69,154
Series Thirty Seven [Member]
Contributions Payable [Line Items]
Capital contributions payable	138,438	138,438	138,438
Series Forty [Member]
Contributions Payable [Line Items]
Capital contributions payable	102	102	102
Series Forty One [Member]
Contributions Payable [Line Items]
Capital contributions payable	100	100	100
Series Forty Two [Member]
Contributions Payable [Line Items]
Capital contributions payable	73,433	73,433	73,433
Series Forty Three [Member]
Contributions Payable [Line Items]
Capital contributions payable	99,265	99,265	99,265
Series Forty Five [Member]
Contributions Payable [Line Items]
Capital contributions payable	$ 16,724	$ 16,724	$ 16,724