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Investments In and Advances to Partnerships - Summarized Financial Information, Statement of Operations (Details) (USD $)
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
partnership
Sep. 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 1,707,757 323,609 1,927,458 1,006,103
Local Partnerships [Member]
       
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships where cumulative losses exceed investment       2
Amount of cumulative losses exceeding investment   3,267,561   3,267,561
Number of Local Partnerships 2 5 3 5
Revenue:        
Rental 350,407 1,186,021 1,312,237 3,709,303
Other 4,928 105,318 39,920 305,063
Gain on sale of property 2,455,833 0 2,455,833 0
Total revenue 2,811,168 1,291,339 3,807,990 4,014,366
Expenses:        
Operating 154,838 690,764 837,859 2,203,634
Interest 0 97,189 39,849 294,092
Depreciation and amortization 22,093 129,605 86,963 398,373
Total expenses 176,931 917,558 964,671 2,896,099
Net income (loss) 2,634,237 373,781 2,843,319 1,118,267
Cash distributions 1,764,047 0 1,835,957 0
Cash distributions recorded as reduction of investments in partnerships 1,764,047 0 1,821,810 0
Cash distribution recorded as income 0 0 14,147 0
Partnership's share of Local Partnership net income 1,707,757 323,609 1,913,311 1,006,103
Share of income from partnerships 1,707,757 323,609 1,927,458 1,006,103
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 350,407 899,941 1,146,679 2,753,429
Other 4,928 98,472 37,609 278,957
Gain on sale of property 2,455,833 0 2,455,833 0
Total revenue 2,811,168 998,413 3,640,121 3,032,386
Expenses:        
Operating 154,838 508,667 723,526 1,527,151
Interest 0 57,569 2,971 172,705
Depreciation and amortization 22,093 101,942 69,623 305,828
Total expenses 176,931 668,178 796,120 2,005,684
Net income (loss) 2,634,237 330,235 2,844,001 1,026,702
Cash distributions 1,764,047 0 1,821,810 0
Cash distributions recorded as reduction of investments in partnerships 1,764,047 0 1,821,810 0
Cash distribution recorded as income 0 0 0 0
Partnership's share of Local Partnership net income 1,707,757 323,609 1,913,311 1,006,103
Share of income from partnerships 1,707,757 323,609 1,913,311 1,006,103
Local Partnership Equity Method Suspended [Member]
       
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships 0 [3] 2 [4] 1 [3] 2 [4]
Revenue:        
Rental 0 286,080 165,558 955,874
Other 0 6,846 2,311 26,106
Gain on sale of property 0 0 0 0
Total revenue 0 292,926 167,869 981,980
Expenses:        
Operating 0 182,097 114,333 676,483
Interest 0 39,620 36,878 121,387
Depreciation and amortization 0 27,663 17,340 92,545
Total expenses 0 249,380 168,551 890,415
Net income (loss) 0 43,546 (682) 91,565
Cash distributions 0 0 14,147 0
Cash distributions recorded as reduction of investments in partnerships 0 0 0 0
Cash distribution recorded as income 0 0 14,147 0
Partnership's share of Local Partnership net income 0 0 0 0
Share of income from partnerships $ 0 $ 0 $ 14,147 $ 0
[1] Chestnut,Westwood Village
[2] Capital Commons, Chestnut, Westwood Village
[3] New Sharon Woods
[4] Hillview Terrace, New Sharon Woods