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Organization and Summary of Significant Accounting Policies - Deferred Costs (Details) (USD $)
12 Months Ended
Dec. 31, 2012
partnership
Dec. 31, 2011
partnership
Organization, Consolidation and Presentation of Financial Statements [Abstract]    
Property purchase costs and acquisition fees, amortization period (in years) 40 years  
Amortization of deferred costs $ 4,884 $ 7,631
Number of Local Partnerships sold 2  
Number of Local Partnerships foreclosed   1
Deferred costs written off 117,142 123,079
Accumulated amortization written off 88,102 91,816
Deferred costs written off, net 0 31,263
Estimated amortization expense    
2013 2,139  
2014 2,139  
2015 2,139  
2016 2,139  
2017 $ 2,139