Significant Subsidiaries (Details) (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Schedule of Equity Method Investments [Line Items]
Percent of total assets or equity Local Partnership represents, more than 20%	20.00%	20.00%
Chestnut Apartments [Member]
Schedule of Equity Method Investments [Line Items]
Total Assets	$ 328,438	$ 1,686,723
Total Liabilities	323,018	542,735
Revenue	1,184,288	640,553
Net Income	$ 388,168	$ 169,221