Investments In and Advances to Partnerships - Investment Reconciliation (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Equity Method Investment, Reconciliation of Investment [Roll Forward]
Investments in partnerships at beginning of year	$ 5,297,827
Share of income from partnerships	1,510,098	1,299,472
Distributions from partnerships	(27,437)	(51,316)
Accrued interest on advance to Local Partnership	0	28,390
Investments in partnerships at end of year	1,597,027	5,297,827
Local Partnerships [Member]
Equity Method Investment, Reconciliation of Investment [Roll Forward]
Investments in partnerships at beginning of year	5,297,827	4,021,281
Share of income from partnerships	1,510,098	1,299,472
Distributions from partnerships	(27,437)	(51,316)
Accrued interest on advance to Local Partnership	0	28,390
Write off of investment due to sale of interest	(5,183,461)
Investments in partnerships at end of year	$ 1,597,027	$ 5,297,827