Investments In and Advances to Partnerships - Reconciliation of Financial Net Income to Taxable Income (Details) (Local Partnerships [Member], USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Local Partnerships [Member]
Schedule of Equity Method Investments [Line Items]
Financial statement net income	$ 1,666,134	$ 3,897,758
Differences between financial statement and tax depreciation, amortization, and miscellaneous differences	(132,478)	(2,790,616)
Taxable income	$ 1,533,656	$ 1,107,142