Reconciliation of the Partnerships's Financial Statement Net Income to Taxable Income (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Financial statement net income	$ 1,767,053	$ 852,463
Differences between financial statement net income and taxable income related to the Partnership's equity in the Local Partnership's income or losses and accrued expenses	160,810	(149,380)
Difference between financial statement gain (loss) and tax gain (loss) from foreclosure of a Local Partnership	0	2,956,645
Difference between financial statement gain and tax gain from sale of interest in Local Partnership	3,941,057	0
Costs amortized over a shorter period for income tax purposes	4,884	(10,106)
Taxable Income	$ 5,873,804	$ 3,649,622