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Significant Subsidiaries (Details) (USD $)
6 Months Ended
Jun. 30, 2013
Jun. 30, 2012
Schedule of Equity Method Investments [Line Items]    
Percent of total assets or equity Local Partnership represents, more than 20% 20.00%  
Chestnut Apartments [Member]
   
Schedule of Equity Method Investments [Line Items]    
Total Assets $ 1,364,201 $ 1,716,960
Total Liabilities 323,018 596,977
Revenue 449,890 424,957
Net Income $ 154,208 $ 177,471