| **INVESTMENTS IN OPERATING PARTNERSHIPS**                            | 3 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                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| **Equity Method Investments and Joint Ventures [Abstract]**          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
| Equity Method Investments and Joint Ventures Disclosure [Text Block] | NOTE D - INVESTMENTS IN OPERATING PARTNERSHIPS

At June 30, 2012 and 2011, the Partnership had limited partnership interests in 7 and 18 Operating Partnerships, respectively, which own operating apartment complexes as follows:

Series

2012

2011

1

-

4

2

-

1

3

7

9

4

-

3

5

-

1

6

 -

 -

 

7

18

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 June 30, 2012 and 2011, all capital contributions had been paid.

During the three months ended June 30, 2012 and 2011 the Partnership did not dispose of any Operating Partnerships.

The gain (loss) described above is for financial statement purposes only. 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 three months ended March 31, 2012.

The combined condensed unaudited summarized statements of operations of the Operating Partnerships for the three months ended March 31, 2012 and 2011 are as follows:

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$  351,073

$ 1,057,752

   Interest and other

   12,509

    80,421

 

 

 

 

  363,582

 1,138,173

 

 

 

Expenses

 

 

   Interest

30,167

254,226

   Depreciation and amortization

78,181

257,357

   Operating expenses

  308,931

  944,727

 

  417,279

 1,456,310

 

 

 

NET LOSS

$ (53,697)

$ (318,137)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$ (53,160)

$ (314,956)

 

 

 

 

 

 

Net loss allocated to other    Partners

$    (537)

$   (3,181)

* Amounts include $53,160 and $314,956 for 2012 and 2011, 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

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   186,264

   Interest and other

        -

     6,291

 

 

 

 

        -

   192,555

 

 

 

Expenses

 

 

   Interest

-

24,661

   Depreciation and amortization

-

50,886

   Operating expenses

        -

   169,423

 

        -

   244,970

 

 

 

NET LOSS

$        -

$  (52,415)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$  (51,891)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$     (524)

* Amounts include $0 and $51,891 for 2012 and 2011, 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 2

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   201,823

   Interest and other

        -

    37,467

 

 

 

 

        -

   239,290

 

 

 

Expenses

 

 

   Interest

-

93,022

   Depreciation and amortization

-

41,468

   Operating expenses

        -

   186,138

 

        -

   320,628

 

 

 

NET LOSS

$        -

$  (81,338)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$  (80,525)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$    (813)

* Amounts include $0 and $80,525 for 2012 and 2011, 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 3

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$  351,073

$  415,010

   Interest and other

   12,509

    9,031

 

 

 

 

  363,582

  424,041

 

 

 

Expenses

 

 

   Interest

30,167

50,590

   Depreciation and amortization

78,181

98,971

   Operating expenses

  308,931

  373,940

 

  417,279

  523,501

 

 

 

NET LOSS

$ (53,697)

$ (99,460)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$ (53,160)

$ (98,465)

 

 

 

Net loss allocated to other    partners

$    (537)

$    (995)

* Amounts include $53,160 and $98,465 for 2012 and 2011, 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

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$  142,405

   Interest and other

        -

    6,794

 

 

 

 

        -

  149,199

 

 

 

Expenses

 

 

   Interest

-

34,216

   Depreciation and amortization

-

42,968

   Operating expenses

        -

  111,700

 

        -

  188,884

 

 

 

NET LOSS

$        -

$ (39,685)

 

 

 

Net income loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$ (39,288)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$    (397)

* Amounts include $0 and $39,288 for 2012 and 2011, 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 5

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   112,250

   Interest and other

        -

    20,838

 

 

 

 

        -

   133,088

 

 

 

Expenses

 

 

   Interest

-

51,737

   Depreciation and amortization

-

23,064

   Operating expenses

        -

   103,526

 

        -

   178,327

 

 

 

NET LOSS

$        -

$  (45,239)

 

 

 

Net loss allocated to Boston Capital Tax Credit Fund Limited Partnership *

$        -

$  (44,787)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$    (452)

* Amounts include $0 and $44,787 for 2012 and 2011, 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 6

 

           2012

           2011

 

 

 

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 2012 and 2011, 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 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=7658923&loc=d3e32787-111569Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 18 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009.  This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.Reference 3: 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 4: 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 5: 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=d3e32847-111569
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