Statements of Cash Flows (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Cash flows from operating activities:
Net income	$ 1,767,053	$ 852,463
Adjustments to reconcile net loss income to net cash used in operating activities:
Share of income from partnerships	(1,510,098)	(1,299,472)
Amortization of deferred costs	4,884	7,631
Loss on foreclosure of Local Partnership	0	31,263
Gain on sale of interest in Local Partnership	(765,817)	0
Changes in assets and liabilities:
Increase in accrued interest receivable on advances to local partnership	0	(28,390)
Decrease in other assets	0	2,911
(Decrease) increase in accounts payable and accrued expenses	(22,470)	24,607
Net cash used in operating activities	(526,448)	(408,987)
Cash flows from investing activities:
Proceeds from sale of interest in Local Partnership	6,545,318	0
Disposition fee paid	(567,000)	0
Receipt of distributions from partnerships	27,437	51,316
Net cash provided by investing activities	6,005,755	51,316
Net increase (decrease) in cash and cash equivalents	5,479,307	(357,671)
Cash and Cash Equivalents, beginning of year	2,194,867	2,552,538
Cash and Cash Equivalents, end of year	$ 7,674,174	$ 2,194,867