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Investments In and Advances to Partnerships - Investment Reconciliation (Details) (USD $)
3 Months Ended 6 Months Ended
Jun. 30, 2013
Jun. 30, 2012
Jun. 30, 2013
Jun. 30, 2012
Equity Method Investment, Reconciliation of Investment [Roll Forward]        
Investments in partnerships at December 31, 2012     $ 1,597,027  
Cash distributions     (71,910) 0
Share of income from partnerships 91,094 343,035 219,701 682,494
Investments in partnerships at June 30, 2013 1,744,818   1,744,818  
Local Partnerships [Member]
       
Equity Method Investment, Reconciliation of Investment [Roll Forward]        
Investments in partnerships at December 31, 2012     1,597,027  
Cash distributions (48,032) 0 (71,910) 0
Share of income from partnerships 91,094 343,035 219,701 682,494
Investments in partnerships at June 30, 2013 $ 1,744,818   $ 1,744,818