Variable Interest Entities - Schedule of Assets and Liabilities of the Partnership Consolidated VIE (Details) - USD ($)		Mar. 31, 2025	Dec. 31, 2024	Mar. 31, 2024
Assets:
Restricted cash		$ 13,065,776	$ 16,602,473	$ 14,672,102
Interest receivable, net		7,126,593	7,446,307
Mortgage revenue bonds, at fair value		34,416,164	26,671,085
Governmental issuer loans
Governmental issuer loans held in trust		161,408,328	226,202,222
Allowance for credit losses		(941,000)	(1,038,000)
Governmental issuer loans, net		160,467,328	225,164,222
Property loans:
Property loans outstanding principal		49,266,857	57,064,611
Allowance for credit losses		(1,858,000)	(1,930,000)
Property loans, net		47,408,857	55,134,611
Real estate assets		3,552,137	4,906,264
Other assets		63,920,733	49,849,420
Total Assets	[1]	1,537,482,725	1,579,700,160
Liabilities:
Accounts payable, accrued expenses and other liabilities		21,561,605	23,480,768
Debt financing, net		1,056,519,816	1,093,273,157
Mortgages payable		310,219	1,664,347
Total Liabilities	[1]	1,145,636,084	1,196,267,250
Variable Interest Entities
Assets:
Restricted cash		395,606	771,606
Interest receivable, net		6,751,642	7,089,580
Mortgage revenue bonds, at fair value		1,020,286,771	1,013,847,272
Governmental issuer loans
Governmental issuer loans held in trust		154,908,328	219,702,222
Allowance for credit losses		(941,000)	(1,038,000)
Governmental issuer loans, net		153,967,328	218,664,222
Property loans:
Property loans outstanding principal		40,662,246	48,460,000
Allowance for credit losses		(491,000)	(547,000)
Property loans, net		40,171,246	47,913,000
Real estate assets		2,442,654	3,796,782
Other assets		56,235,600	40,038,912
Total Assets		1,280,250,847	1,332,121,374
Liabilities:
Accounts payable, accrued expenses and other liabilities	[2]	7,893,154	8,285,369
Debt financing, net	[3]	1,061,529,745	1,098,530,865
Mortgages payable	[4]	310,219	1,664,347
Total Liabilities		$ 1,069,733,118	$ 1,108,480,581

[1] The condensed consolidated balance sheets include assets of consolidated VIEs that can only be used to settle obligations of these VIEs that totaled $1,280,250,847 and $1,332,121,374 as of March 31, 2025 and December 31, 2024, respectively. The condensed consolidated balance sheets include liabilities of the consolidated VIEs for which creditors do not have recourse to the general credit of the Partnership that totaled $367,905,714 and $370,876,249 as of March 31, 2025 and December 31, 2024, respectively. See Note 3 - Variable Interest Entities for further detail.

[2] Of the amounts reported, $4,968,750 and $5,112,036 are associated with VIEs where the creditor does not have recourse to the general credit of the Partnership as of March 31, 2025 and December 31, 2024, respectively.

[3] Of the amounts reported, $362,626,745 and $364,099,866 are associated with VIEs where the creditor does not have recourse to the general credit of the Partnership as of March 31, 2025 and December 31, 2024, respectively.

[4] The entire mortgages payable balance is associated with a VIE where the creditor does not have recourse to the general credit of the Partnership as of March 31, 2025 and December 31, 2024, respectively.