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Investments In and Advances to Partnerships - Investment Reconciliation (Details) (USD $)
3 Months Ended
Mar. 31, 2013
Mar. 31, 2012
Equity Method Investment, Reconciliation of Investment [Roll Forward]    
Investments in partnerships at beginning of year $ 1,597,027  
Cash distributions (23,879)  
Share of income from partnerships 128,607 339,459
Investments in partnerships at end of year 1,701,755  
Local Partnerships [Member]
   
Equity Method Investment, Reconciliation of Investment [Roll Forward]    
Investments in partnerships at beginning of year 1,597,027  
Cash distributions (23,879) 0
Share of income from partnerships 128,607 339,459
Investments in partnerships at end of year $ 1,701,755