| **INVESTMENTS IN OPERATING PARTNERSHIPS (Tables)**                                          | 6 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     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| **Equity Method Investments and Joint Ventures [Abstract]**                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
| Schedule Of Number Of Operating Partnerships [Table Text Block]                             | At September 30, 2012 and 2011, the Partnership had limited partnership interests in 7 and 13 Operating Partnerships, respectively, which own operating apartment complexes as follows:

Series

2012

2011

1

-

1

2

-

1

3

7

7

4

-

3

5

-

1

6

 -

 -

 

 7

13                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
| Schedule Of Dispositions By Series [Table Text Block]                                       | During the six months ended September 30, 2011 the Partnership disposed of five Operating Partnerships. A summary of the dispositions by Series for September 30, 2011 is as follows:

 

Operating Partnership Interest Transferred

 

Sale of Underlying Operating Partnership

 

Partnership Proceeds from Disposition

 

Gain/(Loss) on Disposition

Series 1

3

 

-

 

$

-

 

$

-

Series 2

-

 

-

 

 

-

 

 

-

Series 3

2

 

-

 

 

-

 

 

-

Series 4

-

 

-

 

 

-

 

 

-

Series 5

-

 

-

 

 

-

 

 

-

Series 6

-

 

-

 

 

-

 

 

-

Total

5

 

-

 

$

-

 

$

-                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| Schedule Of Summarized Statement Of Operations In Operating Partnerships [Table Text Block] | The combined condensed unaudited summarized statements of operations of the Operating Partnerships for the six months ended June 30, 2012 and 2011 are as follows:

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$  652,776

$ 1,917,273

   Interest and other

   22,542

   112,559

 

 

 

 

  675,318

 2,029,832

 

 

 

Expenses

 

 

   Interest

63,067

483,149

   Depreciation and amortization

156,328

464,775

   Operating expenses

  567,549

 1,602,694

 

  786,944

 2,550,618

 

 

 

NET LOSS

$(111,626)

$ (520,786)

 

 

 

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

$(110,510)

$ (515,577)

 

 

 

 

 

 

Net loss allocated to other    Partners

$  (1,116)

$   (5,209)

 * Amounts include $110,510 and $515,577 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 1

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   249,303

   Interest and other

        -

     8,802

 

 

 

 

        -

   258,105

 

 

 

Expenses

 

 

   Interest

-

33,384

   Depreciation and amortization

-

71,856

   Operating expenses

        -

   222,791

 

        -

   328,031

 

 

 

NET LOSS

$        -

$  (69,926)

 

 

 

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

$        -

$  (69,227)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$     (699)

 * Amounts include $0 and $69,227 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 2

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   412,218

   Interest and other

        -

    45,016

 

 

 

 

        -

   457,234

 

 

 

Expenses

 

 

   Interest

-

186,044

   Depreciation and amortization

-

82,936

   Operating expenses

        -

   357,539

 

        -

   626,519

 

 

 

NET LOSS

$        -

$ (169,285)

 

 

 

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

$        -

$ (167,592)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$  (1,693)

 * Amounts include $0 and $167,592 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 3

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$  652,776

$  735,635

   Interest and other

   22,542

   19,093

 

 

 

 

  675,318

  754,728

 

 

 

Expenses

 

 

   Interest

63,067

92,036

   Depreciation and amortization

156,328

177,919

   Operating expenses

  567,549

  621,624

 

  786,944

  891,579

 

 

 

NET LOSS

$(111,626)

$(136,851)

 

 

 

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

$(110,510)

$(135,482)

 

 

 

Net loss allocated to other    partners

$  (1,116)

$  (1,369)

* Amounts include $110,510 and $135,482 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

 

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 4

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$  290,850

   Interest and other

        -

   14,611

 

 

 

 

        -

  305,461

 

 

 

Expenses

 

 

   Interest

-

68,211

   Depreciation and amortization

-

85,937

   Operating expenses

        -

  201,884

 

        -

  356,032

 

 

 

NET LOSS

$        -

$ (50,571)

 

 

 

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

$        -

$ (50,065)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$    (506)

* Amounts include $0 and $50,065 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

 

COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

Series 5

 

           2012

           2011

 

 

 

Revenues

 

 

   Rental

$        -

$   229,267

   Interest and other

        -

    25,037

 

 

 

 

        -

   254,304

 

 

 

Expenses

 

 

   Interest

-

103,474

   Depreciation and amortization

-

46,127

   Operating expenses

        -

   198,856

 

        -

   348,457

 

 

 

NET LOSS

$        -

$  (94,153)

 

 

 

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

$        -

$  (93,211)

 

 

 

 

 

 

Net loss allocated to other    Partners

$        -

$    (942)

 * Amounts include $0 and $93,211 for 2012 and 2011, respectively, of loss not recognized under the equity method of accounting.

 

 COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONSSix Months ended June 30,(Unaudited)

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. |

| X                                                                                                                                                                                                                                                                                  |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| - Definition
Tabular disclosure for dispositions by series.
+ References
No definition available.
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| X                                                                                                                                                                                                                                                                                                     |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| - Definition
Tabular disclosure for number of operating partnerships.
+ References
No definition available.
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| X                                                                                                                                                                                                                                                                                                                                                          |
|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| - Definition
Tabular disclosure for summarized statement of operations in operating partnerships.
+ References
No definition available.
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| X                                                                                                                                                                                   |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
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