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Statements of Operations (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Income Statement [Abstract]    
Share of income from partnerships $ 1,510,098 $ 1,299,472
Revenue:    
Gain on sale of interest in Local Partnership, net of disposition fee 765,817 0
Interest and other 11,244 52,882
Other Revenue 777,061 52,882
Expenses:    
General and administrative 297,472 235,531
Professional fees 122,542 130,258
Management fees 95,208 95,208
Amortization of deferred costs 4,884 7,631
Loss on foreclosure of Local Partnership 0 31,263
Total expenses 520,106 499,891
Total other revenue and expenses 256,955 (447,009)
Net income 1,767,053 852,463
Net income allocated to General Partners (3%) 53,012 25,574
Net income allocated to Limited Partners (97%) $ 1,714,041 $ 826,889
Net income per unit of Limited Partner Interest, based on 24,747 units outstanding 69 33