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Investments In and Advances to Partnerships - Investment Reconciliation (Details) (USD $)
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Equity Method Investment, Reconciliation of Investment [Roll Forward]        
Investments in and receivable from partnerships at December 31, 2012     $ 1,597,027  
Cash distributions     (71,910) 0
Share of income from partnerships 1,707,757 323,609 1,927,458 1,006,103
Investments in and receivable from partnerships at September 30, 2013 1,688,528   1,688,528  
Local Partnerships [Member]
       
Equity Method Investment, Reconciliation of Investment [Roll Forward]        
Investments in and receivable from partnerships at December 31, 2012     1,597,027  
Cash distributions (1,764,047) 0 (1,835,957) 0
Share of income from partnerships 1,707,757 323,609 1,927,458 1,006,103
Investments in and receivable from partnerships at September 30, 2013 $ 1,688,528   $ 1,688,528