Variable Interest Entities (Tables)

12 Months Ended

Dec. 31, 2023

Variable Interest Entities [Abstract]

Variable Interest Entities Property Asset Carrying Value and Maximum Exposure

The following table summarizes the Partnership’s maximum exposure to loss associated with its variable interests as of December 31, 2023 and 2022:

	Maximum Exposure to Loss of Non-consolidated VIEs
	December 31, 2023		December 31, 2022
Mortgage revenue bonds	$	98,336,213	$	71,629,581
Taxable mortgage revenue bonds		13,520,631		3,044,829
Governmental issuer loans		202,547,300		300,230,435
Taxable governmental issuer loans		13,573,000		8,000,000
Property loans		107,511,750		169,002,497
Investments in unconsolidated entities		136,653,246		115,790,841
	$	572,142,140	$	667,698,183