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INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Details 3) - USD ($)
Mar. 31, 2015
Dec. 31, 2014
Mar. 31, 2014
Dec. 31, 2013
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs $ 362,424,465   $ 435,973,036  
Acquisition costs of operating limited partnerships 16,569,094   25,929,137  
Cumulative distributions from operating limited partnerships (2,828,871)   (3,187,008)  
Cumulative impairment loss in investments in operating limited partnerships (188,464,989)   (216,038,394)  
Cumulative losses from operating limited partnerships (185,900,981)   (237,348,070)  
Investments in operating limited partnerships per balance sheet 1,798,718   5,328,701  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (2,042,656)   (2,570,666)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (3,535,753)   (4,142,502)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 755,788   1,117,450  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (77,225,748)   (87,884,506)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,120,407   1,300,991  
Cumulative impairment loss in investments in operating limited partnerships 188,464,989   216,038,394  
Other (1,748,455)   (2,313,297)  
Equity per operating limited partnerships' combined financial statements 107,587,290 $ 107,587,290 126,874,565 $ 126,874,565
Series Twenty [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 1,510,993   5,333,121  
Acquisition costs of operating limited partnerships 215,748   719,243  
Cumulative distributions from operating limited partnerships (7,394)   (26,017)  
Cumulative impairment loss in investments in operating limited partnerships (409,509)   (1,333,677)  
Cumulative losses from operating limited partnerships (1,309,838)   (4,692,670)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 62,488   90,622  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (878,598)   (3,054,043)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 6,576   6,576  
Cumulative impairment loss in investments in operating limited partnerships 409,509   1,333,677  
Other (11,516)   (41,692)  
Equity per operating limited partnerships' combined financial statements (411,541) (411,541) (1,664,860) (1,664,860)
Series Twenty One [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 3,570,455   3,570,455  
Acquisition costs of operating limited partnerships 590,143   590,143  
Cumulative distributions from operating limited partnerships (22,441)   (22,441)  
Cumulative impairment loss in investments in operating limited partnerships (118,301)   (118,301)  
Cumulative losses from operating limited partnerships (4,019,856)   (4,019,856)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 221,074   221,074  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,591,698)   (2,584,152)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 118,301   118,301  
Other (171,733)   (170,410)  
Equity per operating limited partnerships' combined financial statements (2,424,056) (2,424,056) (2,415,187) (2,415,187)
Series Twenty Two [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 3,263,490   3,854,180  
Acquisition costs of operating limited partnerships 400,455   455,092  
Cumulative distributions from operating limited partnerships 0   0  
Cumulative impairment loss in investments in operating limited partnerships (1,289,080)   (1,618,823)  
Cumulative losses from operating limited partnerships (2,374,865)   (2,690,449)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (384,587)   (384,587)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (157,772)   (157,772)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 15,621   25,824  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,689,653)   (1,708,122)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 1,289,080   1,618,823  
Other (85,707)   (86,354)  
Equity per operating limited partnerships' combined financial statements (1,013,018) (1,013,018) (692,188) (692,188)
Series Twenty Three [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 8,266,057   10,391,895  
Acquisition costs of operating limited partnerships 1,233,111   1,552,411  
Cumulative distributions from operating limited partnerships 0   0  
Cumulative impairment loss in investments in operating limited partnerships (5,298,843)   (6,353,837)  
Cumulative losses from operating limited partnerships (4,200,325)   (5,590,469)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (11,581)   (11,581)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (62,597)   (62,597)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 10,974   54,934  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,281,140)   (2,436,164)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 34,901   34,901  
Cumulative impairment loss in investments in operating limited partnerships 5,298,843   6,353,837  
Other (117,555)   (112,531)  
Equity per operating limited partnerships' combined financial statements 3,871,845 3,871,845 3,820,799 3,820,799
Series Twenty Four [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 2,879,744   4,404,391  
Acquisition costs of operating limited partnerships 310,375   562,541  
Cumulative distributions from operating limited partnerships (34,932)   (34,932)  
Cumulative impairment loss in investments in operating limited partnerships (1,151,381)   (1,636,215)  
Cumulative losses from operating limited partnerships (2,003,806)   (3,295,785)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (30,158)   (30,158)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (91,548)   (91,548)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 841   841  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,941,970)   (2,148,403)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 6,688   6,688  
Cumulative impairment loss in investments in operating limited partnerships 1,151,381   1,636,215  
Other 122,471   128,312  
Equity per operating limited partnerships' combined financial statements (782,295) (782,295) (498,053) (498,053)
Series Twenty Five [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 1,438,868   3,805,566  
Acquisition costs of operating limited partnerships 167,460   508,635  
Cumulative distributions from operating limited partnerships (57,503)   (69,547)  
Cumulative impairment loss in investments in operating limited partnerships (1,345,945)   (3,245,521)  
Cumulative losses from operating limited partnerships (202,880)   (999,133)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 31,239   31,239  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (273,564)   (467,648)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 1,345,945   3,245,521  
Other (56,736)   (66,326)  
Equity per operating limited partnerships' combined financial statements 1,046,884 1,046,884 2,742,786 2,742,786
Series Twenty Six [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 6,172,370   11,884,296  
Acquisition costs of operating limited partnerships 923,135   1,664,905  
Cumulative distributions from operating limited partnerships (45,647)   (69,380)  
Cumulative impairment loss in investments in operating limited partnerships (1,883,225)   (4,338,427)  
Cumulative losses from operating limited partnerships (5,166,633)   (9,141,394)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (51,000)   (70,440)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (59,837)   (59,837)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 57,289   114,788  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,399,020)   (5,296,972)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 171,816   187,072  
Cumulative impairment loss in investments in operating limited partnerships 1,883,225   4,338,427  
Other (99,200)   (105,757)  
Equity per operating limited partnerships' combined financial statements (2,496,727) (2,496,727) (892,719) (892,719)
Series Twenty Seven [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 8,111,853   10,048,578  
Acquisition costs of operating limited partnerships 1,143,307   1,450,069  
Cumulative distributions from operating limited partnerships (14,167)   (14,167)  
Cumulative impairment loss in investments in operating limited partnerships (4,004,265)   (4,558,902)  
Cumulative losses from operating limited partnerships (5,236,728)   (6,925,578)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (39,446)   (286,388)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (449,204)   (449,204)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 195,417   204,661  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (1,526,506)   (1,965,626)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 4,004,265   4,558,902  
Other (278,072)   (276,370)  
Equity per operating limited partnerships' combined financial statements 1,906,454 1,906,454 1,785,975 1,785,975
Series Twenty Eight [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 10,960,734   23,441,799  
Acquisition costs of operating limited partnerships 1,582,064   3,437,921  
Cumulative distributions from operating limited partnerships (175,027)   (553,358)  
Cumulative impairment loss in investments in operating limited partnerships (4,790,458)   (16,476,882)  
Cumulative losses from operating limited partnerships (7,577,313)   (9,849,480)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (78,528)   (233,630)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (65,288)   (665,053)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 64,727   79,180  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,269,083)   (4,221,023)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   116,284  
Cumulative impairment loss in investments in operating limited partnerships 4,790,458   16,476,882  
Other (151,455)   (563,831)  
Equity per operating limited partnerships' combined financial statements 1,290,831 1,290,831 10,988,809 10,988,809
Series Twenty Nine [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 12,349,386   20,972,330  
Acquisition costs of operating limited partnerships 1,809,414   3,024,114  
Cumulative distributions from operating limited partnerships (14,324)   (20,179)  
Cumulative impairment loss in investments in operating limited partnerships (5,661,234)   (5,875,856)  
Cumulative losses from operating limited partnerships (8,483,242)   (18,100,409)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). 0   (83,498)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (596,128)   (596,128)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 39,537   204,728  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,695,617)   (7,179,789)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 7,039   7,039  
Cumulative impairment loss in investments in operating limited partnerships 5,661,234   5,875,856  
Other (25,793)   (91,528)  
Equity per operating limited partnerships' combined financial statements 390,272 390,272 (1,863,320) (1,863,320)
Series Thirty [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 9,309,581   13,904,236  
Acquisition costs of operating limited partnerships 858,753   1,439,788  
Cumulative distributions from operating limited partnerships (29,880)   (53,204)  
Cumulative impairment loss in investments in operating limited partnerships (4,610,342)   (6,613,997)  
Cumulative losses from operating limited partnerships (5,528,112)   (8,676,823)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (112,197)   (135,225)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (235,701)   (235,701)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,524,000)   (3,318,142)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,092   7,712  
Cumulative impairment loss in investments in operating limited partnerships 4,610,342   6,613,997  
Other (11,648)   1,847  
Equity per operating limited partnerships' combined financial statements 1,727,888 1,727,888 2,934,488 2,934,488
Series Thirty One [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 13,801,443   22,008,435  
Acquisition costs of operating limited partnerships 1,979,717   3,165,164  
Cumulative distributions from operating limited partnerships (31,404)   (31,404)  
Cumulative impairment loss in investments in operating limited partnerships (9,196,909)   (11,182,057)  
Cumulative losses from operating limited partnerships (6,552,847)   (13,960,138)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (47,462)   (47,462)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (77,600)   (77,600)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 56,581   89,559  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,913,882)   (7,965,109)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 8,501   30,562  
Cumulative impairment loss in investments in operating limited partnerships 9,196,909   11,182,057  
Other (38,300)   (342,863)  
Equity per operating limited partnerships' combined financial statements 5,184,747 5,184,747 2,869,144 2,869,144
Series Thirty Two [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 25,861,866   29,433,847  
Acquisition costs of operating limited partnerships 3,319,960   3,834,299  
Cumulative distributions from operating limited partnerships (101,211)   (101,211)  
Cumulative impairment loss in investments in operating limited partnerships (13,359,327)   (14,763,087)  
Cumulative losses from operating limited partnerships (15,721,288)   (18,403,848)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (172,318)   (172,318)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (1,284,335)   (1,284,335)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (7,152,320)   (6,317,426)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 38,357   38,357  
Cumulative impairment loss in investments in operating limited partnerships 13,359,327   14,763,087  
Other 306,885   322,700  
Equity per operating limited partnerships' combined financial statements 5,095,596 5,095,596 7,350,065 7,350,065
Series Thirty Three [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 12,019,485   14,744,596  
Acquisition costs of operating limited partnerships 950,957   1,349,820  
Cumulative distributions from operating limited partnerships (30,285)   (30,285)  
Cumulative impairment loss in investments in operating limited partnerships (7,924,274)   (9,162,728)  
Cumulative losses from operating limited partnerships (5,015,883)   (6,901,403)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (179,468)   (179,468)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (167,193)   (167,193)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,003,965)   (2,659,844)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 9,684   9,684  
Cumulative impairment loss in investments in operating limited partnerships 7,924,274   9,162,728  
Other (28,967)   (42,784)  
Equity per operating limited partnerships' combined financial statements 5,554,365 5,554,365 6,123,123 6,123,123
Series Thirty Four [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 14,233,556   22,921,365  
Acquisition costs of operating limited partnerships 1,084,495   2,174,992  
Cumulative distributions from operating limited partnerships (20,308)   (20,308)  
Cumulative impairment loss in investments in operating limited partnerships (8,069,371)   (10,625,803)  
Cumulative losses from operating limited partnerships (7,228,372)   (14,450,246)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (38,698)   (38,698)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). (288,550)   (295,534)  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,231,532)   (5,821,899)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   6,464  
Cumulative impairment loss in investments in operating limited partnerships 8,069,371   10,625,803  
Other (187,689)   (274,264)  
Equity per operating limited partnerships' combined financial statements 5,322,902 5,322,902 4,201,872 4,201,872
Series Thirty Five [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 18,025,083   20,689,083  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (30,252)   (30,252)  
Cumulative impairment loss in investments in operating limited partnerships (9,244,266)   (11,273,719)  
Cumulative losses from operating limited partnerships (8,750,565)   (9,385,112)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,920,392)   (3,511,421)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 78,017   78,017  
Cumulative impairment loss in investments in operating limited partnerships 9,244,266   11,273,719  
Other 3,660   7,538  
Equity per operating limited partnerships' combined financial statements 5,405,551 5,405,551 7,847,853 7,847,853
Series Thirty Six [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 13,848,638   13,848,639  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (116,200)   (116,200)  
Cumulative impairment loss in investments in operating limited partnerships (7,264,883)   (7,246,265)  
Cumulative losses from operating limited partnerships (6,467,555)   (6,486,174)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (14,791)   (14,791)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,224,599)   (1,659,966)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,370   1,370  
Cumulative impairment loss in investments in operating limited partnerships 7,264,883   7,246,265  
Other (123,183)   (99,055)  
Equity per operating limited partnerships' combined financial statements 4,903,680 4,903,680 5,473,823 5,473,823
Series Thirty Seven [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 16,191,586   18,424,489  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (202,524)   (202,524)  
Cumulative impairment loss in investments in operating limited partnerships (7,792,558)   (7,792,558)  
Cumulative losses from operating limited partnerships (8,196,504)   (10,429,407)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (155,365)   (155,365)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (6,493,889)   (6,441,485)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 289,911   303,810  
Cumulative impairment loss in investments in operating limited partnerships 7,792,558   7,792,558  
Other (99,062)   (57,600)  
Equity per operating limited partnerships' combined financial statements 1,334,153 1,334,153 1,441,918 1,441,918
Series Thirty Eight [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 18,852,167   18,852,167  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (531,129)   (531,129)  
Cumulative impairment loss in investments in operating limited partnerships (10,557,104)   (10,527,541)  
Cumulative losses from operating limited partnerships (7,763,934)   (7,793,497)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,030,703)   (3,627,297)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 59,461   59,461  
Cumulative impairment loss in investments in operating limited partnerships 10,557,104   10,527,541  
Other (381,673)   (328,344)  
Equity per operating limited partnerships' combined financial statements 6,204,189 6,204,189 6,631,361 6,631,361
Series Thirty Nine [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 15,245,900   16,699,847  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (224,758)   (224,758)  
Cumulative impairment loss in investments in operating limited partnerships (7,444,160)   (7,438,510)  
Cumulative losses from operating limited partnerships (7,576,982)   (9,036,579)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (4,373,718)   (3,876,967)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 279,219   279,219  
Cumulative impairment loss in investments in operating limited partnerships 7,444,160   7,438,510  
Other (96,276)   (82,953)  
Equity per operating limited partnerships' combined financial statements 3,253,385 3,253,385 3,757,809 3,757,809
Series Forty [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 19,336,992   19,336,992  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (53,094)   (53,094)  
Cumulative impairment loss in investments in operating limited partnerships (10,641,244)   (10,639,800)  
Cumulative losses from operating limited partnerships (8,642,654)   (8,644,098)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (25,172)   (25,172)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,158,206)   (1,365,798)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 78,811   78,811  
Cumulative impairment loss in investments in operating limited partnerships 10,641,244   10,639,800  
Other (180,236)   (171,079)  
Equity per operating limited partnerships' combined financial statements 8,356,441 8,356,441 9,156,562 9,156,562
Series Forty One [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 17,319,216   17,319,216  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (58,012)   (58,012)  
Cumulative impairment loss in investments in operating limited partnerships (7,024,673)   (7,005,127)  
Cumulative losses from operating limited partnerships (10,236,531)   (10,256,077)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (33,807)   (33,807)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,647,711)   (2,219,955)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 1,049   1,049  
Cumulative impairment loss in investments in operating limited partnerships 7,024,673   7,005,127  
Other (270,738)   (230,969)  
Equity per operating limited partnerships' combined financial statements 4,073,466 4,073,466 4,521,445 4,521,445
Series Forty Two [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 19,462,135   19,690,646  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (111,750)   (111,750)  
Cumulative impairment loss in investments in operating limited partnerships (10,714,201)   (10,428,111)  
Cumulative losses from operating limited partnerships (8,636,184)   (9,150,785)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (409,845)   (409,845)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (2,985,744)   (2,319,513)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 20,012   20,012  
Cumulative impairment loss in investments in operating limited partnerships 10,714,201   10,428,111  
Other 141,234   194,228  
Equity per operating limited partnerships' combined financial statements 7,479,858 7,479,858 7,912,993 7,912,993
Series Forty Three [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 26,617,048   26,617,048  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (353,944)   (337,804)  
Cumulative impairment loss in investments in operating limited partnerships (13,508,694)   (13,050,566)  
Cumulative losses from operating limited partnerships (12,754,410)   (13,050,348)  
Investments in operating limited partnerships per balance sheet 0   178,330  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (121,319)   (121,319)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,046,309)   (2,380,028)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 13,508,694   13,050,566  
Other 179,574   243,042  
Equity per operating limited partnerships' combined financial statements 10,520,640 10,520,640 10,970,591 10,970,591
Series Forty Four [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 15,745,838   15,745,838  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (49,763)   (49,763)  
Cumulative impairment loss in investments in operating limited partnerships (6,482,162)   (6,453,489)  
Cumulative losses from operating limited partnerships (9,213,913)   (9,242,586)  
Investments in operating limited partnerships per balance sheet 0   0  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). 0   0  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (3,768,065)   (3,122,647)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 0   0  
Cumulative impairment loss in investments in operating limited partnerships 6,482,162   6,453,489  
Other (46,681)   (40,728)  
Equity per operating limited partnerships' combined financial statements 2,667,416 2,667,416 3,290,114 3,290,114
Series Forty Five [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 25,706,915   25,706,915  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (313,429)   (305,087)  
Cumulative impairment loss in investments in operating limited partnerships (15,650,905)   (14,657,544)  
Cumulative losses from operating limited partnerships (8,904,476)   (8,739,792)  
Investments in operating limited partnerships per balance sheet 838,105   2,004,492  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (129,725)   (129,725)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (868,202)   (194,482)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 23,309   23,309  
Cumulative impairment loss in investments in operating limited partnerships 15,650,905   14,657,544  
Other (58,263)   (11,108)  
Equity per operating limited partnerships' combined financial statements 15,456,129 15,456,129 16,350,030 16,350,030
Series Forty Six [Member]        
Funds Investments In Operating Limited Partnerships [Line Items]        
Capital contributions paid and to be paid to operating limited partnerships, net of tax credit adjusters and impairment of capitalized costs 22,323,066   22,323,066  
Acquisition costs of operating limited partnerships 0   0  
Cumulative distributions from operating limited partnerships (199,493)   (120,202)  
Cumulative impairment loss in investments in operating limited partnerships (13,027,675)   (11,621,051)  
Cumulative losses from operating limited partnerships (8,135,285)   (7,435,934)  
Investments in operating limited partnerships per balance sheet 960,613   3,145,879  
The Fund has recorded capital contributions to the operating limited partnerships during the year ended March 31, 2015 and 2014 which have not been included in the partnership’s capital account included in the operating limited partnerships’ financial statements as of December 31, 2014 and 2013 (see note A). (7,189)   (7,189)  
The Fund has recorded acquisition costs at March 31, 2015 and 2014 which have not been recorded in the net assets of the operating limited partnerships (see note A). 0   0  
Cumulative losses from operating limited partnerships for the three months ended March 31, which the operating limited partnerships have not included in their capital as of December 31, due to different year ends (see note A). 0   0  
Equity in loss of operating limited partnerships not recognizable under the equity method of accounting (see note A). (335,662)   (20,585)  
The Fund has recorded low-income housing tax credit adjusters not recorded by operating limited partnerships (see note A). 4,594   4,594  
Cumulative impairment loss in investments in operating limited partnerships 13,027,675   11,621,051  
Other 18,204   (14,418)  
Equity per operating limited partnerships' combined financial statements $ 13,668,235 $ 13,668,235 $ 14,729,332 $ 14,729,332