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Investments in Partnerships - Interests in Profits, Losses and Cash Distributions Made by Local Partnerships (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Schedule of Equity Method Investments [Line Items]    
Distributions from partnerships $ 11,211 $ 70,929
Local Partnerships [Member]
   
Schedule of Equity Method Investments [Line Items]    
Distributions from partnerships 11,211 70,929
Amount of distributions applied to a Partnership tax liability   59,394
Cash distribution received   11,535
Number of investments with surplus cash 1 2
Aggregate surplus cash $ 137,854 $ 402,802
Minimum [Member] | Local Partnerships [Member]
   
Schedule of Equity Method Investments [Line Items]    
Percent interest in profits, losses and cash distributions 98.00%  
Maximum [Member] | Local Partnerships [Member]
   
Schedule of Equity Method Investments [Line Items]    
Percent interest in profits, losses and cash distributions 98.99%