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2. Investments in Local Limited Partnerships - Combined Condensed Balance Sheets (Details 1) - USD ($)
Mar. 31, 2016
Dec. 31, 2015
Mar. 31, 2015
Dec. 31, 2014
Mar. 31, 2014
Mar. 31, 2013
ASSETS            
Total assets $ 160,310   $ 28,458      
LIABILITIES            
Total liabilities 1,739,539   1,668,006      
PARTNERS' EQUITY            
Total partners' equity (1,579,229)   (1,639,548)   $ (1,468,140) $ (1,072,305)
Total liabilities and partners' equity $ 160,310   $ 28,458      
Local Limited Partnerships [Member]            
ASSETS            
Buildings and improvements (net of accumulated depreciation as of December 31, 2015 and 2014 of $9,679,000 and $13,276,000, respectively)   $ 13,135,000   $ 19,598,000    
Land   1,652,000   1,861,000    
Other assets   1,880,000   2,374,000    
Total assets   16,667,000   23,833,000    
LIABILITIES            
Mortgage payable   11,705,000   16,916,000    
Due to affiliates   524,000   1,034,000    
Other liabilities   336,000   578,000    
Total liabilities   12,565,000   18,528,000    
PARTNERS' EQUITY            
WNC Housing Tax Credit Fund V, L.P., Series 9   2,199,000   3,354,000    
Other partners   1,903,000   1,951,000    
Total partners' equity   4,102,000   5,305,000    
Total liabilities and partners' equity   $ 16,667,000   $ 23,833,000