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Investments In and Advances to Partnerships - Summarized Financial Information, Statement of Operations (Details) (USD $)
3 Months Ended 6 Months Ended
Jun. 30, 2013
Jun. 30, 2012
Jun. 30, 2013
partnership
Jun. 30, 2012
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships     3  
Expenses:        
Cash distributions     $ 71,910 $ 0
Share of income from partnerships 91,094 343,035 219,701 682,494
Local Partnerships [Member]
       
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships where cumulative losses exceed investment       3
Amount of cumulative losses exceeding investment 3,309,008   3,309,008  
Number of Local Partnerships 3 6 3 6
Revenue:        
Rental 394,453 1,278,687 961,830 2,523,282
Other 19,723 103,266 34,992 199,745
Total revenue 414,176 1,381,953 996,822 2,723,027
Expenses:        
Operating 310,070 764,201 683,021 1,512,870
Interest (4,481) 98,451 39,849 196,902
Depreciation and amortization 22,696 134,384 64,870 268,768
Total expenses 328,285 997,036 787,740 1,978,540
Net income (loss) 85,891 384,917 209,082 744,487
Cash distributions 48,032 0 71,910 0
Cash distributions recorded as reduction of investments in partnerships 41,104 0 57,763 0
Cash distribution recorded as income 6,928 0 14,147 0
Partnership's share of Local Partnership net income 84,166 343,035 205,554 682,494
Share of income from partnerships 91,094 343,035 219,701 682,494
Local Partnership Equity Method [Member]
       
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships 2 [1] 3 [2] 2 [1] 3 [2]
Revenue:        
Rental 394,453 932,244 796,272 1,853,488
Other 19,723 90,169 32,681 180,485
Total revenue 414,176 1,022,413 828,953 2,033,973
Expenses:        
Operating 310,070 512,845 568,688 1,018,484
Interest (4,481) 57,568 2,971 115,136
Depreciation and amortization 22,696 101,943 47,530 203,886
Total expenses 328,285 672,356 619,189 1,337,506
Net income (loss) 85,891 350,057 209,764 696,467
Cash distributions 41,104 0 57,763 0
Cash distributions recorded as reduction of investments in partnerships 41,104 0 57,763 0
Cash distribution recorded as income 0 0 0 0
Partnership's share of Local Partnership net income 84,166 343,035 205,554 682,494
Share of income from partnerships 84,166 343,035 205,554 682,494
Local Partnership Equity Method Suspended [Member]
       
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships 1 [3] 3 [4] 1 [3] 3 [4]
Revenue:        
Rental 0 346,443 165,558 669,794
Other 0 13,097 2,311 19,260
Total revenue 0 359,540 167,869 689,054
Expenses:        
Operating 0 251,356 114,333 494,386
Interest 0 40,883 36,878 81,766
Depreciation and amortization 0 32,441 17,340 64,882
Total expenses 0 324,680 168,551 641,034
Net income (loss) 0 34,860 (682) 48,020
Cash distributions 6,928 0 14,147 0
Cash distributions recorded as reduction of investments in partnerships 0 0 0 0
Cash distribution recorded as income 6,928 0 14,147 0
Partnership's share of Local Partnership net income 0 0 0 0
Share of income from partnerships $ 6,928 $ 0 $ 14,147 $ 0
[1] Westwood Village, Chestnut
[2] Capital Commons, Chestnut, Westwood Village
[3] New Sharon Woods
[4] Hillview Terrace, New Sharon Woods, Shallowford Oaks