| **INVESTMENTS IN OPERATING PARTNERSHIPS**                            | 9 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         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| **Equity Method Investments and Joint Ventures [Abstract]**          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          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| Equity Method Investments and Joint Ventures Disclosure [Text Block] | NOTE D - INVESTMENTS  IN OPERATING PARTNERSHIPS      At  December 31, 2013 and 2012, the Partnership had limited partnership  interests in 1 and 6 Operating Partnerships, respectively, which  own operating apartment complexes as follows:     Series  2013  20121--2--3164--5--6   -   -    1  6   Under the terms of the  Partnership's investment in each Operating Partnership, the  Partnership was required to make capital contributions to the  Operating Partnerships. These contributions were payable in  installments over several years upon each Operating Partnership  achieving specified levels of construction and/or operations. At  December 31, 2013 and 2012, all capital contributions had been  paid.   During  the nine months ended December 31, 2013 the Partnership disposed of  five Operating Partnerships. A summary of the dispositions by  Series for December 31, 2013 is as follows:    Operating Partnership  Interest Transferred Sale of Underlying  Operating Partnership Partnership Proceeds from  Disposition Gain on  DispositionSeries  1- - $- $-Series  2- -  -  -Series  35 -    339,265    339,265Series  4- -  -  -Series  5- -  -  -Series  6- -  -  -  Total5 - $  339,265 $  339,265 During the nine months  ended December 31, 2012 the Partnership disposed of one Operating  Partnership. A summary of the dispositions by Series for December  31, 2012 is as follows:    Operating Partnership  Interest Transferred Sale of Underlying  Operating Partnership Partnership Proceeds from  Disposition Gain on  DispositionSeries  1- - $- $-Series  2- -  -  -Series  31 -  -  -Series  4- -  -  -Series  5- -  -  -Series  6- -  -  -  Total1 - $- $-   There are significant  differences between the equity method of accounting and the tax  reporting of income and losses from Operating Partnership  investments. The largest difference is the ability, for tax  purposes, to deduct losses in excess of the Partnership’s  investment in the Operating Partnership. As a result, the amount of  gain recognized for tax purposes may be significantly higher than  the gain recorded in the financial statements.   The Partnership's fiscal  year ends March 31st of each year, while all the Operating  Partnerships' fiscal years are the calendar year. Pursuant to the  provisions of each Operating Partnership Agreement, financial  results for each of the Operating Partnerships are provided to the  Partnership within 45 days after the close of each Operating  Partnership's quarterly period. Accordingly, the current financial  results available for the Operating Partnerships are for the nine  months ended September 30, 2013.   The  combined condensed unaudited summarized statements of operations of  the Operating Partnerships for the nine months ended September 30,  2013 and 2012 are as follows:   COMBINED CONDENSED SUMMARIZED STATEMENTS OF  OPERATIONS   Nine Months ended September 30,   (Unaudited)                 2013               2012     Revenues       Rental$   491,775$    950,138     Interest and other     8,888     31,740       500,663    981,878     Expenses       Interest  48,969  93,054     Depreciation and amortization  121,005  223,897     Operating expenses   390,922    808,608    560,896   1,125,559     NET LOSS$   (60,233)$   (143,681)     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $ (59,631)   $ (142,244)        Net loss allocated to other       Partners   $    (602)   $   (1,437)            * Amounts include $59,631  and $142,244 for 2013 and 2012, respectively, of loss not  recognized under the equity method of  accounting.   The  Partnership accounts for its investments using the equity method of  accounting. Under the equity method of accounting, the Partnership  adjusts its investment cost for its share of each Operating  Partnership's results of operations and for any distributions  received or accrued. However, the Partnership recognizes individual  operating losses only to the extent of capital contributions.  Excess losses are suspended for use in future years to offset  excess income.       Series 1                 2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -             -     NET LOSS  $        -  $        -     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -            * Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   The Partnership accounts  for its investments using the equity method of accounting. Under  the equity method of accounting, the Partnership adjusts its  investment cost for its share of each Operating Partnership's  results of operations and for any distributions received or  accrued. However, the Partnership recognizes individual operating  losses only to the extent of capital contributions. Excess losses  are suspended for use in future years to offset excess  income.   Series  2                    2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -           -     NET LOSS  $        -  $        -     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -            * Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   The Partnership accounts  for its investments using the equity method of accounting. Under  the equity method of accounting, the Partnership adjusts its  investment cost for its share of each Operating Partnership's  results of operations and for any distributions received or  accrued. However, the Partnership recognizes individual operating  losses only to the extent of capital contributions. Excess losses  are suspended for use in future years to offset excess income.   Series  3                   2013               2012     Revenues       Rental$   491,775$    950,138     Interest and other     8,888     31,740       500,663    981,878     Expenses       Interest  48,969  93,054     Depreciation and amortization  121,005  223,897     Operating expenses   390,922    808,608    560,896    1,125,559     NET LOSS$   (60,233)$   (143,681)     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $ (59,631)   $ (142,244)     Net loss allocated to other       partners   $    (602)   $   (1,437)            * Amounts include $59,631  and $142,244 for 2013 and 2012, respectively, of loss not  recognized under the equity method of  accounting.   The  Partnership accounts for its investments using the equity method of  accounting. Under the equity method of accounting, the Partnership  adjusts its investment cost for its share of each Operating  Partnership's results of operations and for any distributions  received or accrued. However, the Partnership recognizes individual  operating losses only to the extent of capital contributions.  Excess losses are suspended for use in future years to offset  excess income.   Series  4                     2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -           -     NET LOSS  $        -  $        -   Net  loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -               * Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   The  Partnership accounts for its investments using the equity method of  accounting. Under the equity method of accounting, the Partnership  adjusts its investment cost for its share of each Operating  Partnership's results of operations and for any distributions  received or accrued. However, the Partnership recognizes individual  operating losses only to the extent of capital contributions.  Excess losses are suspended for use in future years to offset  excess income.   Series  5                    2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -           -     NET LOSS  $        -  $        -     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -            * Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   The  Partnership accounts for its investments using the equity method of  accounting. Under the equity method of accounting, the Partnership  adjusts its investment cost for its share of each Operating  Partnership's results of operations and for any distributions  received or accrued. However, the Partnership recognizes individual  operating losses only to the extent of capital contributions.  Excess losses are suspended for use in future years to offset  excess income.   Series  6                    2013               2012     Revenues       Rental  $        -  $        -     Interest and other          -          -              -          -     Expenses       Interest--     Depreciation and amortization--     Operating expenses          -          -            -           -     NET LOSS  $        -  $        -     Net loss allocated to    Boston Capital Tax Credit Fund    Limited Partnership *   $        -   $        -        Net loss allocated to other       Partners   $        -   $        -            *Amounts include $0, for  both 2013 and 2012, of loss not recognized under the equity method  of accounting.   The Partnership accounts  for its investments using the equity method of accounting. Under  the equity method of accounting, the Partnership adjusts its  investment cost for its share of each Operating Partnership's  results of operations and for any distributions received or  accrued. However, the Partnership recognizes individual operating  losses only to the extent of capital contributions. Excess losses  are suspended for use in future years to offset excess income. |

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| - Definition
The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group.
+ References
Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=7658923&loc=d3e32847-111569Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=7658923&loc=d3e32787-111569
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