XML 66 R6.htm IDEA: XBRL DOCUMENT v2.4.1.9
Consolidated Statements of Partners' Capital (USD $)
Total
USD ($)
General Partner
USD ($)
Number of Units
Limited Partner [Member]
USD ($)
Unallocated Deficit of Consolidated Variable Interest Entities
USD ($)
Noncontrolling Interest
USD ($)
Accumulated Other Comprehensive Income (Loss)
USD ($)
Ohio Properties [Member]
USD ($)
Ohio Properties [Member]
General Partner
USD ($)
Ohio Properties [Member]
Limited Partner [Member]
USD ($)
Ohio Properties [Member]
Unallocated Deficit of Consolidated Variable Interest Entities
USD ($)
Ohio Properties [Member]
Noncontrolling Interest
USD ($)
Ohio Properties [Member]
Accumulated Other Comprehensive Income (Loss)
USD ($)
Greens of Pine Glen [Member]
USD ($)
Greens of Pine Glen [Member]
General Partner
USD ($)
Greens of Pine Glen [Member]
Limited Partner [Member]
USD ($)
Greens of Pine Glen [Member]
Unallocated Deficit of Consolidated Variable Interest Entities
USD ($)
Greens of Pine Glen [Member]
Noncontrolling Interest
USD ($)
Greens of Pine Glen [Member]
Accumulated Other Comprehensive Income (Loss)
USD ($)
Balance at Dec. 31, 2011 $ 131,589,045us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest $ (354,006)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  $ 154,911,228us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
$ (23,512,962)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
$ 544,785us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
$ 95,894us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Partners' Capital Account, Units at Dec. 31, 2011     30,122,928us-gaap_PartnersCapitalAccountUnits
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_CapitalUnitsMember
                               
Stock Issued During Period, Shares, New Issues     12,650,000us-gaap_StockIssuedDuringPeriodSharesNewIssues
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_CapitalUnitsMember
                               
Limited Partners Interest in Ohio Properties 959,760atax_SaleOfLimitedPartnerInterestInMultiFamilyProperties 0atax_SaleOfLimitedPartnerInterestInMultiFamilyProperties
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  0atax_SaleOfLimitedPartnerInterestInMultiFamilyProperties
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0atax_SaleOfLimitedPartnerInterestInMultiFamilyProperties
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
959,760atax_SaleOfLimitedPartnerInterestInMultiFamilyProperties
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0atax_SaleOfLimitedPartnerInterestInMultiFamilyProperties
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Distributions paid or accrued                                      
Regular Distribution, 2010 and 2011 and Distributions paid or accrued, 2009 (18,011,532)us-gaap_PaymentsOfCapitalDistribution (180,115)us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (17,831,417)us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Distribution of tier II earnings - Note 2 2,631,730us-gaap_IncentiveDistributionDistributionPerYear 657,933us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  1,973,797us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Net income (loss) 4,996,038us-gaap_ProfitLoss (691,312)us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (5,278,378)us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
(1,522,846)us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
549,194us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Unrealized Gain (Loss) on Securities 7,065,487us-gaap_UnrealizedGainLossOnSecurities 70,655us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  6,994,832us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
7,065,487us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Proceeds from Issuance of Common Stock 60,003,863us-gaap_ProceedsFromIssuanceOfCommonStock      60,003,863us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Balance at Dec. 31, 2012 183,970,931us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest (430,087)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  207,383,087us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
(25,035,808)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
2,053,739us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
7,161,381us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Partners' Capital Account, Units at Dec. 31, 2012     42,772,928us-gaap_PartnersCapitalAccountUnits
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_CapitalUnitsMember
                               
Stock Issued During Period, Shares, New Issues     8,280,000us-gaap_StockIssuedDuringPeriodSharesNewIssues
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_CapitalUnitsMember
                               
Deconsolidation of Discontinued Operations               393,401atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_OhioPropertiesMember
14,064atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_OhioPropertiesMember
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
1,392,303atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_OhioPropertiesMember
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_OhioPropertiesMember
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
(1,012,966)atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_OhioPropertiesMember
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
1,406,367atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_OhioPropertiesMember
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
(1,314,018)atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_GreensOfPineGlenMember
0atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_GreensOfPineGlenMember
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
0atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_GreensOfPineGlenMember
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_GreensOfPineGlenMember
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
(1,314,018)atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_GreensOfPineGlenMember
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0atax_DeconsolidationOfDiscontinuedOperations
/ dei_EntityByLocationAxis
= atax_GreensOfPineGlenMember
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
Deconsolidation of VIEs - Note 4 5,485,803atax_DeconsolidationOfVies (2,104)atax_DeconsolidationOfVies
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (208,267)atax_DeconsolidationOfVies
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
5,696,174atax_DeconsolidationOfVies
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0atax_DeconsolidationOfVies
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
(210,370)atax_DeconsolidationOfVies
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Available-for-sale Securities, Gross Realized Gain (Loss) (651,849)us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet (6,518)us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (645,331)us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
  (651,849)us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Distributions paid or accrued                                      
Regular Distribution, 2010 and 2011 and Distributions paid or accrued, 2009 (21,178,686)us-gaap_PaymentsOfCapitalDistribution (211,786)us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (20,966,900)us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Foreclosure of Available-for-Sale Securities (4,080,734)atax_ForeclosureofAvailableforSaleSecurities (40,807)atax_ForeclosureofAvailableforSaleSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (4,039,927)atax_ForeclosureofAvailableforSaleSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0atax_ForeclosureofAvailableforSaleSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0atax_ForeclosureofAvailableforSaleSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
4,080,734atax_ForeclosureofAvailableforSaleSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Distribution of tier II earnings - Note 2 1,939,419us-gaap_IncentiveDistributionDistributionPerYear 484,855us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  1,454,564us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Net income (loss) 17,976,842us-gaap_ProfitLoss 1,416,296us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  17,414,885us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
(1,116,262)us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
261,923us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Unrealized Gain (Loss) on Securities (27,062,400)us-gaap_UnrealizedGainLossOnSecurities (270,624)us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (26,791,776)us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
(27,062,400)us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Proceeds from Issuance of Common Stock 48,213,603us-gaap_ProceedsFromIssuanceOfCommonStock     48,213,603us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
                         
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax (4,852,177)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax (48,522)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (4,803,655)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
(4,852,177)us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Balance at Dec. 31, 2013 203,122,765us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest 16,671us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  223,573,312us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
(20,455,896)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
(11,322)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
(20,128,314)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Partners' Capital Account, Units at Dec. 31, 2013     51,052,928us-gaap_PartnersCapitalAccountUnits
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_CapitalUnitsMember
                               
Stock Issued During Period, Shares, New Issues     9,200,000us-gaap_StockIssuedDuringPeriodSharesNewIssues
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_CapitalUnitsMember
                               
Available-for-sale Securities, Gross Realized Gain (Loss) (2,413,713)us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet (24,137)us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (2,389,576)us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
  (2,413,713)us-gaap_AvailableForSaleSecuritiesGrossRealizedGainLossNet
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Distributions paid or accrued                                      
Regular Distribution, 2010 and 2011 and Distributions paid or accrued, 2009 (27,591,056)us-gaap_PaymentsOfCapitalDistribution (275,910)us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  (27,315,146)us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_PaymentsOfCapitalDistribution
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Distribution of tier II earnings - Note 2 3,748,424us-gaap_IncentiveDistributionDistributionPerYear 937,106us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  2,811,318us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_IncentiveDistributionDistributionPerYear
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Net income (loss) 15,029,188us-gaap_ProfitLoss 1,056,316us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  14,613,105us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
(635,560)us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
(4,673)us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_ProfitLoss
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Unrealized Gain (Loss) on Securities 62,852,308us-gaap_UnrealizedGainLossOnSecurities 628,523us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  62,223,785us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
62,852,308us-gaap_UnrealizedGainLossOnSecurities
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Proceeds from Issuance of Common Stock 51,288,699us-gaap_ProceedsFromIssuanceOfCommonStock 0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  51,288,699us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
0us-gaap_ProceedsFromIssuanceOfCommonStock
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Other Comprehensive Income (Loss), Unrealized Holding Gain (Loss) on Securities Arising During Period, Net of Tax 10,632,590us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax 106,326us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  10,526,264us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
0us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
10,632,590us-gaap_OtherComprehensiveIncomeUnrealizedHoldingGainLossOnSecuritiesArisingDuringPeriodNetOfTax
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Gain (Loss) on Sales of Mortgage Backed Securities (MBS) 755,547us-gaap_GainLossOnSalesOfMortgageBackedSecuritiesMBS 7,555us-gaap_GainLossOnSalesOfMortgageBackedSecuritiesMBS
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  747,992us-gaap_GainLossOnSalesOfMortgageBackedSecuritiesMBS
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
0us-gaap_GainLossOnSalesOfMortgageBackedSecuritiesMBS
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
  755,547us-gaap_GainLossOnSalesOfMortgageBackedSecuritiesMBS
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember
                       
Balance at Dec. 31, 2014 $ 309,927,904us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest $ 578,238us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_GeneralPartnerMember
  $ 330,457,117us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_LimitedPartnerMember
$ (21,091,456)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= atax_UnallocatedDeficitOfVariableInterestEntitiesMember
$ (15,995)us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_NoncontrollingInterestMember
$ 51,698,418us-gaap_PartnersCapitalIncludingPortionAttributableToNoncontrollingInterest
/ us-gaap_PartnerCapitalComponentsAxis
= us-gaap_AccumulatedOtherComprehensiveIncomeMember