| **INVESTMENTS IN OPERATING LIMITED PARTNERSHIPS (Tables)**                                  | 3 Months Ended                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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| **Equity Method Investments [Abstract]**                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           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| Schedule Of Number Of Operating Partnerships [Table Text Block]                             | At June 30, 2014 and 2013, the Partnership had limited partnership interests in 1 and 6 Operating Partnerships, respectively, which own operating apartment complexes as follows:  Series 2014 20131--2--3164--5--6  -  -    1 6                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   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| 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 three months ended March 31, 2014 and 2013 are as follows: COMBINED CONDENSED SUMMARIZED STATEMENTS OF OPERATIONS Three Months ended March 31, (Unaudited)                 2014             2013       Revenues        Rental$   55,114$  297,259    Interest and other    874    5,792          55,988  303,051       Expenses        Interest5,03229,616    Depreciation and amortization7,10470,083    Operating expenses  56,986  249,614   69,122 349,313       NET LOSS$  (13,134)$  (46,262)       Net loss allocated to  Boston Capital Tax Credit Fund  Limited Partnership *$  (13,003)$  (45,799)             Net loss allocated to other     Partners$    (131)$    (463)                * Amounts include $13,003 and $45,799 for 2014 and 2013, respectively, of loss not recognized under the equity method of accounting.  Series1                 2014             2013       Revenues        Rental$        -$        -    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 $0, for both 2014 and 2013, of loss not recognized under the equity method of accounting. Series2                 2014             2013       Revenues        Rental$        -$        -    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 $0, for both 2014 and 2013, of loss not recognized under the equity method of accounting. Series 3                 2014             2013       Revenues        Rental$   55,114$  297,259    Interest and other    874    5,792          55,988  303,051       Expenses        Interest 5,032 29,616    Depreciation and amortization 7,104 70,083    Operating expenses  56,986  249,614   69,122 349,313       NET LOSS$  (13,134)$  (46,262)       Net loss allocated to  Boston Capital Tax Credit Fund  Limited Partnership *$  (13,003)$  (45,799)       Net loss allocated to other     partners  $  (131)  $  (463)              * Amounts include $13,003 and $45,799 for 2014 and 2013, respectively, of loss not recognized under the equity method of accounting. Series4                 2014             2013       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 2014 and 2013, of loss not recognized under the equity method of accounting. Series5               2014             2013       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 2014 and 2013, of loss not recognized under the equity method of accounting. Series 6               2014             2013       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 2014 and 2013, of loss not recognized under the equity method of accounting. |

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