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Investments In and Advances to Partnerships - Summarized Financial Information, Statement of Operations (Details) (USD $)
3 Months Ended
Mar. 31, 2013
partnership
Mar. 31, 2012
Schedule of Equity Method Investments [Line Items]    
Number of Local Partnerships 3  
Expenses:    
Cash distributions $ 23,879  
Share of income (loss) from partnerships 128,607 339,459
Local Partnerships [Member]
   
Schedule of Equity Method Investments [Line Items]    
Number of Local Partnerships where cumulative losses exceed investment 1 3
Amount of cumulative losses exceeding investment 2,898,788 3,343,037
Number of Local Partnerships 3 6
Revenue:    
Rental 567,377 1,244,596
Other 15,269 96,479
Total revenue 582,646 1,341,075
Expenses:    
Operating 372,947 748,670
Interest 44,334 98,451
Depreciation and amortization 42,174 134,384
Total expenses 459,455 981,505
Net income (loss) 123,191 359,570
Cash distributions 23,879 0
Cash distributions recorded as reduction of investments in partnerships 16,660 0
Cash distribution recorded as income 7,219  
Partnership's share of Local Partnership net income 121,388 339,459
Share of income (loss) from partnerships 128,607 339,459
Local Partnership Equity Method [Member]
   
Schedule of Equity Method Investments [Line Items]    
Number of Local Partnerships 2 [1] 3 [2]
Revenue:    
Rental 401,819 921,244
Other 12,958 90,316
Total revenue 414,777 1,011,560
Expenses:    
Operating 258,614 505,639
Interest 7,456 57,568
Depreciation and amortization 24,834 101,943
Total expenses 290,904 665,150
Net income (loss) 123,873 346,410
Cash distributions 16,660 0
Cash distributions recorded as reduction of investments in partnerships 16,660 0
Cash distribution recorded as income 0  
Partnership's share of Local Partnership net income 121,388 339,459
Share of income (loss) from partnerships 121,388 339,459
Local Partnership Equity Method Suspended [Member]
   
Schedule of Equity Method Investments [Line Items]    
Number of Local Partnerships 1 [3] 3 [4]
Revenue:    
Rental 165,558 323,352
Other 2,311 6,163
Total revenue 167,869 329,515
Expenses:    
Operating 114,333 243,031
Interest 36,878 40,883
Depreciation and amortization 17,340 32,441
Total expenses 168,551 316,355
Net income (loss) (682) 13,160
Cash distributions 7,219 0
Cash distributions recorded as reduction of investments in partnerships 0 0
Cash distribution recorded as income 7,219  
Partnership's share of Local Partnership net income 0 0
Share of income (loss) from partnerships $ 7,219 $ 0
[1] Westwood Village, Chestnut
[2] Capital Commons, Chestnut, Westwood Village
[3] New Sharon Woods
[4] Hillview Terrace, New Sharon Woods, Shallowford Oaks